Authors
- Shinkareva Olga Vladimirovna Ph.D. (Economics), Associate Professor
- Karabanova Olga Vladimirovna Ph.D. in Economics, Associate Professor
Annotation
The IT industry in 2022 has become key to the Russian economy and the country’s economic security. The IT industry is attributed by the authors to the sector of technological entrepreneurship, which is based on a science-intensive idea, human capital and intellectual property. Tax incentives for IT companies in 2022 are proposed by the state in order to support the industry in difficult conditions and to prevent a large outflow of specialists from Russia. The article discusses the main benefits for IT companies, the procedure and difficulties in obtaining such benefits.
How to link insert
Shinkareva, O. V. & Karabanova, O. V. (2022). POSSIBILITIES OF APPLYING TAX BENEFITS BY IT COMPANIES Bulletin of the Moscow City Pedagogical University. Series "Pedagogy and Psychology", 2022 №2 (32), 7. https://doi.org/10.25688/2312-6647.2022.32.2.01
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