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ИД «Финансы и кредит»






Finance and Credit

Current trends in tax incentives for neo-industrial development in Russia

Vol. 29, Iss. 7, JULY 2023

Received: 13 April 2023

Received in revised form: 27 April 2023

Accepted: 11 May 2023

Available online: 31 July 2023

Subject Heading: FISCAL SYSTEM

JEL Classification: H25, O50

Pages: 1574–1594


Lyudmila P. KOROLEVA Financial University under Government of Russian Federation, Moscow, Russian Federation


Subject. This article discusses legislative innovations and taxation measures aimed at stimulating the formation of a neo-industrial model of economic development in Russia.
Objectives. The article aims to identify and characterize the current trends in tax incentives for neo-industrial development in Russia.
Methods. For the study, I used general scientific research methods, and the methods of economic analysis.
Results. The article defines tax incentives, both system-wide and sectoral, adopted to support business and stimulate neo-industrial development in Russia in the context of geopolitical and geo-economic turbulence. The article also describes current trends in tax incentives for neo-industrial development.
Conclusions and Relevance. It is necessary to eliminate legal and administrative barriers to the application of existing benefits and the introduction of innovative tax incentives tested and used in developed countries. The results obtained can be used in decision-making on further improvement of the tax incentive mechanism in Russia.

Keywords: tax incentives, tax relief, neo-industrial economic development, digital economy, technology transfer


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