Subject. The article addresses Russia's production potential, tax incentives for priority sectors of the national economy. Objectives. The focus is on the analysis of investment opportunities of the business and prospects for economic growth in Russia. Methods. The study draws on general scientific research methods. Results. The suggested measures include reducing the tax burden on organizations associated with high technologies, supporting small and medium-sized businesses by revising certain provisions of the tax legislation. Conclusions. The proposed methods of tax incentives will contribute to economic growth by expanding business investment opportunities.
Keywords: tax, investment, small and medium-sized business, tax incentive, ESG technologies
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