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
Bogachov S., Kirizleyeva A., Mandroshchenko O. et al. Economic Policy of Eastern European Countries in the Field of Energy in the Context of Global Challenges. Global Journal of Environmental Science and Management, 2022, vol. 8, iss. 1, pp. 1–16. URL: Link
Mandroshchenko O.V. [Problems of tax risk assessment and management]. Ekonomicheskii analiz: teoriya i praktika = Economic Analysis: Theory and Practice, 2021, vol. 20, iss. 5, pp. 972–986. (In Russ.) URL: Link
Bogachev S.V., Goncharenko L.I., Gurnak A.V. et al. Nalogovye instrumenty v realizatsii investitsionnoi politiki regionov: monografiya [Tax instruments in the implementation of the investment policy of the regions: a monograph]. Moscow, Dashkov & K Publ., 2021, 232 p.
Novoselov K.V. [Risk management prospects in the tax sphere]. Ekonomika. Nalogi. Pravo = Economics, Taxes & Law, 2017, no. 6, pp. 29–38. URL: Link (In Russ.)
Orlov S.N., Fedotova Yu.V. [Tax administration of small and medium-sized businesses in the digital economy]. Finansovaya analitika: problemy i resheniya = Financial Analytics: Science and Experience, 2020, vol. 13, iss. 3, pp. 327–342. (In Russ.) URL: Link
Sil'vestrov S.N., Starovoitov V.G., Larionov A.V. [Developing the system for monitoring the implementation of the economic security strategy of the Russian Federation]. Natsional'nye interesy: prioritety i bezopasnost' = National Interests: Priorities and Security, 2020, vol. 16, iss. 12, pp. 2202–2217. (In Russ.) URL: Link
Solov’ev A.I. [Risk-oriented approach in the system of government control and supervision in the tax sphere]. Ekonomika. Nalogi. Pravo = Economics, Taxes & Law, 2017, vol. 10, no. 6, pp. 139–146. URL: Link (In Russ.)
Tskhadadze N.V. [Transformation of industry in the conditions of transition to "Industry 4.0"]. Vestnik Moskovskogo universiteta MVD Rossii = Vestnik of Moscow University of the Ministry of Internal Affairs of Russia, 2020, no. 7, pp. 288–291. (In Russ.) URL: Link
Strizhakova E.N., Strizhakov D.V. [The development of an innovative economy: Problems and opportunities]. Vestnik Evraziiskoi nauki, 2019, vol. 11, no. 1. (In Russ.) URL: Link
Ustinova N.G. [Digital economy and entrepreneurship: Problems of interaction]. Vestnik Saratovskogo gosudarstvennogo sotsial'no-ekonomicheskogo universiteta = Vestnik of Saratov State Socio-Economic University, 2019, no. 3, pp. 32–37. URL: Link (In Russ.)
Bataeva B.S., Cherepanova V.A. [Compliance as a means of improving corporate governance in Russian companies and its development prospects]. Ekonomika. Nalogi. Pravo = Economics, Taxes & Law, 2017, vol. 10, no. 5, pp. 30–36. URL: Link (In Russ.)
Gurlev I.V. [Digitalization of the Russian economy and problems of robotics]. Vestnik Evraziiskoi nauki, 2020, vol. 12, no. 4. URL: Link (In Russ.)
Borodin A.G. Komplaens kak vazhneishii printsip vedeniya biznesa. V kn.: Sovremennye korporativnye strategii i upravlencheskie tekhnologii v Rossii: sbornik nauchnykh trudov. Ch. 1 [Compliance as the most important business principle. In: Modern corporate strategies and management technologies in Russia: A collection of scientific papers. Part 1]. Moscow, Finance University under Government of Russian Federation Publ., 2014, pp. 38–44.
Rosenko A.P. Vnutrennie ugrozy bezopasnosti konfidentsial'noi informatsii: metodologiya i teoreticheskoe issledovanie: monografiya [Internal threats to the security of confidential information: Methodology and theoretical research: a monograph]. Moscow, URSS Publ., 2010, 160 p.
Berdyshev A.V. [Open platform as a technological basis for the development of Sberbank]. Vestnik Universiteta, 2018, no. 11, pp. 154–158. (In Russ.) URL: Link
Bol'shakov V.V., Mandroshchenko O.V. [Issues and areas for improvement of tax-related instruments encouraging private investment in industrial production]. Moskovskii ekonomicheskii zhurnal, 2020, no. 6. (In Russ.) URL: Link
Grebeshkova I.A., Mandroshchenko O.V. [The concept of organizational tax burden regulation based on economic and mathematical instruments]. Nalogi i nalogooblozhenie = Taxes and Taxation, 2018, no. 10, pp. 24–32. (In Russ.) URL: Link