Prospects for the Development of the «Patent Box» Regime in the Constituent Entities of the Russian Federation

The global process of digitalization of the economy is gaining momentum based on the use of high technologies, relevant software products in all areas of functionality of the national system. It is worth noting that the field of high technologies is directly related to intangible assets (IA)—computer programs, scientific developments, trademarks, know-how and other objects / results of intellectual property (RIP), developed as a result of research and development (R & D). In this regard, transactions with intangible assets of various nature are actively taking place. According to the World Bank, about 80% of the world's wealth today are intangible assets—information and knowledge in various forms. The purpose of the study is to consider the problems and determine the prospects for the implementation of foreign experience in terms of preferential taxation of transactions with intangible assets—the «patent box» regime in the constituent entities of the country. To achieve this goal, it is necessary to consider the following tasks: analyze the fundamentals of Russian and foreign legislation in terms of taxation of intangible assets, taking into account the latest changes; determine the directions for the implementation of foreign experience in taxation of RIP in practice based on amendments to the tax legislation of the Russian Federation; propose a mechanism for assessing the economic effect of introducing the «patent box» regime. The theoretical significance of the work lies in expanding the scientific understanding of the effectiveness of preferential taxation of transactions with intangible assets in the context of digitalization of the economy. Practical significance: development of proposals for a legislative solution to problems in the taxation of intangible assets—the introduction of the «patent box» regime and a hypothetical assessment of the introduction of this event. Research methodology. The economic and general scientific methods used in the study: classification, systems approach, analysis and synthesis, statistical analysis, comparison, induction, systematization, made it possible to achieve the stated goal.