Development of the IT sector: tax mechanisms for stimulating small and medium-sized enterprises in the context of a national project

The purpose of the study is to analyze the key areas of tax mechanisms that provide incentives for small and medium-sized enterprises (hereinafter referred to as SMEs) in the IT sector, including the assessment of tax risks in terms of the implementation of the national project «Development of small and medium-sized enterprises and support for individual entrepreneurial initiatives». To achieve this goal, the following tasks were set: to identify significant areas of government policy in the field of support for small and medium-sized businesses, to consider the risks associated with the shadow economy for the purposes of government policy in the field of SME support, including taxation, as well as to conduct a correlation analysis regarding the stimulation of captive IT companies through the provision of tax incentives., because, on the one hand, they have unreasonable competitive advantages over economic entities of a similar size and type of activity, which, in particular, do not have a source of support represented by the parent organization, and on the other hand, they hinder the introduction and dissemination of innovations in the industry, reducing competition in the market. Research methodology. The following methods were used in this study: correlation analysis, grouping analysis, induction, comparison, classification, including dynamic analysis.