Systematization of Tax Measures to Support Russia’s Technological Sovereignty

The development of Russia’s technological sovereignty is one of the priority tasks of the Russian Government. To stimulate and support companies in developing sovereignty, the state applies various state support measures, including tax concessions and preferences. Identifying two main stages to achieve technological sovereignty, the article considers tax concessions and preferences in the field of research and design and the production of products in the manufacturing industry. The purpose of the study is to systematize, analyze tax concessions and preferences and develop proposals for their improvement. In terms of research and design, "Skolkovo" regimes and an innovative scientific and technological center, accounting for expenses with increasing coefficients, and a regional and federal investment tax deduction were analyzed. Special economic zones, special investment contracts and benefits for the radio-electronic industry were considered as incentives for the production of products. The authors concluded that these support measures were individual and unrelated and, perhaps, as part of a single project involving both stages of sovereignty, their effective application would be difficult. The authors proposed to develop a single preferential regime to support technological sovereignty projects, which will combine best practices in the design of tax concessions and preferences, taking into account the specifics of technological sovereignty projects.