Problems of tax incentives for Russia's technological independence
- Authors: Ruban-Lazareva N.V.1
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Affiliations:
- Financial University under the Government of the Russian Federation
- Issue: Vol 21, No 5 (2025)
- Pages: 262-267
- Section: Finance
- URL: https://journals.eco-vector.com/2541-8025/article/view/696874
- DOI: https://doi.org/10.33693/2541-8025-2025-21-5-262-267
- EDN: https://elibrary.ru/dxvxjz
- ID: 696874
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Abstract
The purpose of the research. The article examines the issues of tax incentives for Russia's technological independence in the context of small technology companies (STCs). The volumes of expenditure on research and development, shipped innovative products, and federal budget allocations for the 2026–2028 budget cycle are analyzed. The article identifies key issues related to tax incentives for the country's technological independence, aimed at ensuring technological leadership in the development and use of technologies and competitive high-tech products for the purposes of export or substitution of obsolete technologies in the domestic market and achieving superiority over foreign analogues. Conclusions. In 2024, the annual turnover of 5,700 Russian STCs exceeded 1.1 trillion rubles, or 0,6% of GDP. Tax incentives have a positive impact on the innovative activity of STCs and contribute to the achievement of Russia's technological independence.
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About the authors
Natalia V. Ruban-Lazareva
Financial University under the Government of the Russian Federation
Author for correspondence.
Email: rubanlazareva@mail.ru
ORCID iD: 0000-0002-3110-1539
SPIN-code: 7035-6845
Dr. Sci. (Econ.), Professor of the Department of Taxes and Tax Administration
Russian Federation, MoscowReferences
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