Social aspect of the effectiveness of tax incentives and government support measures for the IT sector of the Russian Federation
https://doi.org/10.34020/1993-4386-2025-2-80-86
Abstract
The information technology sector (IT sector) is one of the most dynamically developing sectors of the economy, both globally and in Russia. The reasons for the growth of the IT sector are, first of all, the digital transformation of the economy: thanks to new digital solutions, businesses are faced with the emergence of new markets and the need to adapt to new competitive conditions.
The key role in attracting investment and talent to the IT sector is played by the state tax policy, which offers various tax instruments and mechanisms to stimulate investment activity and innovative development of the economy.
The study examined the measures taken by the state to stimulate the domestic IT sector in the context of sanctions pressure from the international community, as well as their impact on the social aspect of this industry in the Russian Federation.
About the Authors
A. S. Balandina
Institute of Economics and Management, Federal State Autonomous Educational Institution of Higher Education “National Research Tomsk State University”
Russian Federation
Russian Federation
Anna S. Balandina – Candidate of Economic Sciences, Associate Professor, Associate Professor of the Department of Finance and Accounting,
Tomsk.
Yu. A. Ryumina
Krasnodar branch of the Federal State Educational Budgetary Institution of Higher Education Financial University under the Government of the Russian Federation
Russian Federation
Russian Federation
Yulia A. Ryumina – Candidate of Economic Sciences, Associate Professor, Associate Professor of the Department of Economics and Finance,
Krasnodar.
References
1. Ryumina Yu. A., Balandina A. S., Bannova K. A. Nalogovoe stimulirovanie deyatel'nosti khozyaistvuyushchikh sub"ektov v sovremennykh usloviyakh: monografiya [Tax incentives for business entities in modern conditions: monograph], Tomsk: STT, 2014, 276 p. (In Russ.).
2. Chernikova O. A., Kagramanova A. E. Information systems and technologies in economics: problems and prospects, Upravlenie v sovremennykh sistemakh [Management in modern systems], Proceedings of the XIII All-Russian (national) Scientific and practical Conference of scientific, scientific and pedagogical workers and graduate students (Chelyabinsk, December 14, 2023), Chelyabinsk: Yuzhno-Ural'skii tekhnologicheskii universitet, 2023, рр. 420-431. (In Russ.).
3. Timofeev S. V. Tax incentives as a way to maintain employment in the IT sector: legal aspect, Nauka i iskusstvo upravleniya, Vestnik Instituta ekonomiki, upravleniya i prava Rossiiskogo gosudarstvennogo gumanitarnogo universiteta, 2023, No. 1, рр. 126-138. (In Russ.).
Review
For citations:
Balandina A.S., Ryumina Yu.A. Social aspect of the effectiveness of tax incentives and government support measures for the IT sector of the Russian Federation. Siberian Financial School. 2025;(2):80-86. (In Russ.) https://doi.org/10.34020/1993-4386-2025-2-80-86
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