Current problems of applying tax incentives for organizations in the IT industry
https://doi.org/10.17803/2311-5998.2024.119.7.120-128
Abstract
The article is concerned with the application of tax benefits established for organisations in the field of information technology. The article analyses the conditions for the application of manoeuvre benefits in the IT industry. For the purposes of the research, the authors consider topical problems related to the qualification of certain types of revenue in the income from the IT activities. In addition, the authors formulated a proposal to improve the legislation in this area.
It is pointed out that income from IT activities does not include income received from the use of computer programmes and databases connected with the receipt of banking and financial services. However, the legislation of the Russian Federation does not contain a precise definition of the concept of “financial service” and there is no concept of “banking service” at all.
Keywords
taxation,
corporate income tax,
VAT,
social tax,
insurance premiums,
tax benefits,
tax preferences,
classification of tax benefits,
IT manoeuvre,
income,
subject of the Russian Federation,
banking service,
financial service,
bank,
credit organisation,
information technology,
banking operations,
tax period,
rate,
bank account,
bank deposit,
accreditation
About the Authors
O. V. Boltinova
Kutafin Moscow State Law University (MSAL)
Россия
Россия
Ol’ga V. Boltinova, Professor of the Department of Financial Law, Dr. Sci. (Law), Professor, Honorary Worker of Higher Professional Education of the Russian Federation,
9, ul. Sadovaya-Kudrinskaya, Moscow, 125993
A. A. Sorokin
Kutafin Moscow State Law University (MSAL)
Россия
Россия
Alexey A. Sorokin, Assistant of the Department of Financial Law,
9, ul. Sadovaya-Kudrinskaya, Moscow, 125993
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Review
For citations:
Boltinova O.V., Sorokin A.A. Current problems of applying tax incentives for organizations in the IT industry. Courier of Kutafin Moscow State Law University (MSAL)). 2024;(7):120-128. (In Russ.) https://doi.org/10.17803/2311-5998.2024.119.7.120-128
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