Tax incentives for ensuring technological sovereignty.

This article is devoted to the study of tax incentives for ensuring Russia's technological sovereignty. The aim of the research is to identify shortcomings in the system of tax incentives for investments and innovations and to suggest possible options for improving tax legislation. An important aspect of the work is the analysis of foreign and domestic studies regarding the effectiveness of tax incentives for ensuring technological sovereignty, as well as the advantages and disadvantages of different types of support. The article examines the existing measures of tax stimulation in the context of the technology life cycle and pays special attention to the role of technological ecosystems in creating innovations. The author emphasizes the need to stimulate not only expenses on research and development but also revenues and expenditures related to the commercialization and implementation of technology, to effectively navigate the "valley of death" that many technologies face due to the complexity of transitioning from the research stage to successful innovation. The main research methods used are analysis and synthesis, analogy and description, induction and deduction. The novelty of the research lies in identifying problems in the current mechanism of tax incentives and formulating proposals for possible changes in tax legislation to enhance the effectiveness of indirect support for ensuring Russia's technological sovereignty. The study concludes that there is a "discrepancy" in the provision of tax incentives for innovations, as many special measures are focused on the stages of creating innovations, while their commercialization and dissemination do not receive adequate attention in tax regulation, which necessitates adjustments to the tax tools. Furthermore, it discusses the ability of technological ecosystems to create additional effects in terms of innovative development and, consequently, the importance of the impact of tax benefits on all entities within the ecosystem for greater efficiency in achieving the country’s technological sovereignty.

tax incentives, technological ecosystem, technological sovereignty, innovations, investments, tax benefits, R&D, technology life cycle, commercialization of innovations, patent box regime