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ИД «Финансы и кредит»






National Interests: Priorities and Security

Conceptual provisions of tax incentives for economic growth in Russia

Vol. 18, Iss. 11, NOVEMBER 2022

Received: 8 September 2022

Received in revised form: 28 September 2022

Accepted: 14 October 2022

Available online: 15 November 2022


JEL Classification: E6, H2

Pages: 2026–2037


Ol'ga V. MANDROSHCHENKO Financial University under Government of Russian Federation, Moscow, Russian Federation


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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ISSN 2311-875X (Online)
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Vol. 18, Iss. 11
November 2022