Email this article Taxation of the IT Industry: Features, Problems and Directions of Development
- Authors: Moroz V.V.1, Yakovleva E.E.1
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Affiliations:
- Financial University under the Government of the Russian Federation
- Issue: Vol 20, No 1 (2024)
- Pages: 203-210
- Section: Finance
- URL: https://journal-vniispk.ru/2541-8025/article/view/284331
- EDN: https://elibrary.ru/EDXJEC
- ID: 284331
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Abstract
The purpose of the study is to analyze the unique features of taxation in the industry, in particular, to identify problems and determine the prospects for its development in Russia at the present time. To achieve this goal, the following tasks were set: analysis of the procedure and the procedure itself in relation to tax benefits provided to IT companies, consideration of these benefits, highlighting the main problems in terms of taxation of the IT sector, as well as determining the direction of development of taxation of the IT industry. Research methodology. The following methods were used in this study: comparison, dynamic analysis, system analysis, induction, classification.
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##article.viewOnOriginalSite##About the authors
Victor V. Moroz
Financial University under the Government of the Russian Federation
Author for correspondence.
Email: mvv88@list.ru
SPIN-code: 4495-5016
Cand. Sci. (Econ.), Associate Professor, Professor of the Department of Taxes and Tax Administration
Russian Federation, MoscowEkaterina E. Yakovleva
Financial University under the Government of the Russian Federation
Email: prostoekaterinayakovleva@yandex.ru
SPIN-code: 1468-6000
Faculty of Taxes, Audit and Business Analysis
Russian Federation, MoscowReferences
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