Under the conditions of modern transformation of the external environment caused by the trends of neo-industrial development of the economy and digital transformation, the issue of creating new highly productive jobs becomes acute. The authors analyze the use of tax incentives by the state. Particular attention is paid to social issues arising in the light of the transformation of the labor market. The result of the analysis was a consolidated system of tax instruments to stimulate economic subjects to create high-tech jobs.
tax incentives, neo-industrial development, high-tech jobs, tax regulation
1. Atlas skvoznyh tehnologiy. Rezhim dostupa: https://ict.moscow/research/atlas-skvoznyh-cifrovyh-tehnologiy-rossii/
2. Cifrovaya ekonomika RF. Rezhim dostupa: https://digital.gov.ru/ru/activity/directions/858/
3. Nalogovyy kodeks Rossiyskoy Federacii (NK RF). Rezhim dostupa: http://www.consultant.ru/document/cons_doc_LAW_19671/
4. Zasko V., Sidorova E., Komarova V., Boboshko D., Dontsova O. Digitization of the customs revenue administration as a factor of the enhancement of the budget efficiency of the russian federation // Sustainability. 2021. T. 13. № 19.
5. Goncharenko L., Sidorova E.J., Malkova Y., Tikhonova A., Advokatova A.S. possible scenarios for changing the taxation procedure for operations with precious metals and their economic consequences // Academy of Strategic Management Journal. 2021. T. 20. № 1. S. 1–9.
6. Sidorova E.Yu., Nikulin N.N., Vikhrova N.O., Ershova V.Yu. Labour productivity in the metallurgical industries of russian federation and the usa in 2010–2018 // CIS Iron and Steel Review. 2021. T. 21. S. 92–97.
7. Sidorova E., Kostin A., Sebechenko E., Kostyukhin Y., Boboshko D., Vikhrova N., Kostina O. Formation of a sustainable mechanism of preferential vat taxation of exports as evidenced by the russian federation practice // Economies. 2021. T. 9. № 4.
8. Sidorova E., Polezharova L., Rezvantseva P., Turishcheva T., Skryabin O. impact of «hidden» tax preferential regimes on an optimal investment project model in russia (on the example of a german automobile company) // Journal of Management Information and Decision Science. 2021. T. 24. № 6. S. 1–15.
9. Sidorova E.Yu. formirovanie ekonomicheski obosnovannyh nalogovyh posledstviy po operaciyam kupli-prodazhi inostrannyh tovarov (na primere tamozhennoy procedury tamozhennogo sklada) // Finansy: teoriya i praktika. – 2020. – T. 24. – № 2. – S. 60–72.
10. Reindustrializaciya kak bazovoe napravlenie modernizacii rossiyskoy ekonomiki: stenogramma nauchnogo seminara INIR // Ekonomicheskoe vozrozhdenie Rossii. – 2014. – № 3 (41). – S. 32–51.
11. Gubanov S. Neoindustrializaciya plyus vertikal'naya integraciya (o formule razvitiya Rossii) // Ekonomist. – 2008. – № 9. – S.17–18.
12. Pis'mo Minfina RF ot 02.04.2009 №03-03-06/2/74. Rezhim dostupa: https://www.klerk.ru/doc/145861/.
13. Osnovnye napravleniya byudzhetnoy, nalogovoy i tamozhenno-tarifnoy politiki na 2022 god i na planovyy period 2023 i 2024 godov.
14. Ukaz Prezidenta Rossiyskoy Federacii ot 7 maya 2018 goda № 204 «O nacional'nyh celyah i strategicheskih zadachah razvitiya Rossiyskoy Federacii na period do 2024 goda».
15. Ukaz Prezidenta Rossiyskoy Federacii ot 21 iyulya 2020 goda № 474 «O nacional'nyh celyah razvitiya Rossiyskoy Federacii na period do 2030 goda».
16. Golubovich A., Idrisov A., Inozemcev V., Titov B., Shpigel' M. Ot ekspluatacii syr'evoy modeli k novoy industrializacii // Obschestvo i ekonomika. 2009. – № 7. – S.48–87.
17. Federal'nogo zakona ot 21 iyulya 2014 g. № 219-FZ «O vnesenii izmeneniy v Federal'nyy zakon «Ob ohrane okruzhayuschey sredy».
18. Nalogovye preferencii. Nacional'nyy proekt «Proizvoditel'nost' truda». URL: https://www.economy.gov.ru/material/directions/nacionalnyy_proekt_proizvoditelnost_truda/nalogovye_preferencii/ (data obrascheniya: 21.03.2022).
