Regional features of the tax burden of IT companies in the context of increasing their sustainability

Tyumen State University Herald. Social, Economic, and Law Research


Release:

2024. Vol. 10. № 1 (37)

Title: 
Regional features of the tax burden of IT companies in the context of increasing their sustainability


For citation: Vylkova, E. S., Pokrovskaia, N. V., Zhigalov, V. M., Muraveva, O. S., & Veyner, I. N. (2024). Regional features of the tax burden of IT companies in the context of increasing their sustainability. Tyumen State University Herald. Social, Economic, and Law Research, 10(1), 86–102. https://doi.org/10.21684/2411-7897-2024-10-1-86-102

About the authors:

Elena S. Vylkova, Dr. Sci. (Economics), Professor, Department of Economics, North-West Institute of Management, branch of RANEPA (Moscow); vylkova-es@ranepa.ru; ORCID: 0000-0002-3736-9683

Natalia V. Pokrovskaya, Cand. Sci. (Econ.), Associate Professor, Department of Credit Theory and Financial Management, St. Petersburg State University; n.pokrovskaia@spbu.ru, ORCID: 0000-0002-8314-9470

Viacheslav M. Zhigalov, Cand. Sci. (Econ.), Associate Professor, Head of the Department of Management and Planning of Socio-Economic Processes, St. Petersburg State University, St. Petersburg, Russia
v.zhigalov@spbu.ru, https://orcid.org/0000-0002-5475-5420

Oksana S. Muraveva, Cand. Sci. (Econ.), Associate Professor, Department of Enterprise Economics, Entrepreneurship and Innovation, St. Petersburg State University, St. Petersburg, Russia
o.muraveva@spbu.ru, https://orcid.org/0000-0003-3227-5378

Irina N. Veyner, Cand. Sci. (Econ.), Associate Professor, Department of Statistics, Accounting and Audit, St. Petersburg State University, St. Petersburg, Russia
i.veyner@spbu.ru, https://orcid.org/0000-0002-8557-1667

Abstract:

This article characterizes the dynamics of the tax burden of Russian IT-companies as a key factor in their economic sustainability. This study aims to determine regional characteristics of the level of tax burden in the field of information techno­logy in order to identify best practices with the possibility of further replication of successful experience. To achieve this goal, an analysis is carried out of changes in the tax burden in the post-COVID period compared to 2019. Particular attention is paid to the dynamics of the tax burden depending on the scale of enterprises. The results show that the trend of reducing the tax burden in the post-COVID period is not stable for all Russian regions. The low level of tax burden is associated not so much with the industry of activity (in particular, with the field of information technology), but with regional characteristics (the creation of tax preferences in certain territories). Currently, state support for business through tax methods is aimed more at supporting certain regions and not the sphere of IT. The most typical scale of enterprises in the information technology sector, demonstrating a minimal tax burden, assumes revenue from 30 to 120 mln rubles a year. Such scaling of business in this area allows not only to use tax preferences established by the current Russian tax legislation, but also to find resources for organizing effective tax planning.

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