| Tax incentives in the ecosystem of regulating supply and demand for products of small technology companies |
|
Author: Milyausha R. Pinskaya, Financial Research Institute of the Ministry of Finance of the Russian Federation, Moscow, Russia Yuliya A. Steshenko, Financial Research Institute of the Ministry of Finance of the Russian Federation, Moscow, Russia Abstract: Against the background of achieving technological sovereignty in Russia the relevance of studying the national innovation ecosystem, especially in terms of the state support tools aimed at small technology companies, is growing. The paper intends to explore fiscal incentives designed for regulating the product markets of small technology companies. The research methodology is based on the theory of taxes and propositions of the systems analysis. The methods include systematisation, generalisation, synthesis, matrix analysis, dynamics and comparative analysis, statistical methods. The data come from Russia’s Federal State Statistics Service, Federal Tax Service, Ministry of Finance, Ministry of Economic Development. The paper positions fiscal incentives as the elements of an innovation ecosystem targeted at technological sovereignty. The findings uncover low demand for tax incentives in the knowledge-intensive sectors at regional level, the reason for which is probably the existing rival regime of the simplified tax system and a comparatively small period of the tax incentives being in force, which has not permitted the authorities to adjust the stimulating tax policy in response to the companies’ reaction. The study finds no direct relationship between the level of technology innovations development and innovation activity in regions on the one hand, and the decision taken by the government authorities of the RF subjects on the necessity to provide tax incentives to small technology companies on the other hand. The research results can be helpful to the government authorities of the RF subjects to improve the tax measures aimed at small technology companies so as to increase the proportion of innovative products in the total volume of goods, works, services shipped. Keywords: small technology companies; tax benefits; corporate income tax; VAT; insurance premiums; radio-electronics industry. For citation: Pinskaya M. R., Steshenko Yu. A. (2026). Tax incentives in the ecosystem of regulating supply and demand for products of small technology companies. Journal of New Economy, vol. 27, no. 3, pp. 51–74. DOI: 10.29141/2658-5081-2026-27-3-3. EDN: GWPUIU. Article info: received April 6, 2026; received in revised form May 7, 2026; accepted May 22, 2026 |
