The Concept of Tax Stimulation of Informatization of Modern Entrepreneurship

Abstract

Purpose The purpose of the article is to study tax policy’s stimulation of the process of informatization of Russian entrepreneurship. Methodology The authors use the methods of systemic analysis, synthesis, induction, deduction, formalization, and table method. Results Based on systematization of peculiarities of informatization of Russian entrepreneurship at the current level of society’s technological development, the authors determine the existence of “profile” and “non-profile” organizations in the studied sphere. Motives, levels, and depth of their informatization are different—therefore, different measures of tax stimulation should be applied to them. Analysis of the existing Russian tax laws allows stating that there’s no concept of tax stimulation of informatization of Russian business. The authors determine two directions of state influence on activation of informatization of business with tax measures, which differ as to the character (voluntary or mandatory). Recently, Russia has been peculiar for tough digitization of tax administration and control, which makes informatization of taxpayers forced and mandatory. The problem of toughening of taxation of digital business is especially topical. At that, for taxpayers who are very important for development of top-priority directions of the Russian economy (e.g., information security and IT), there is a range of tax subsidies and preferences. Also, the authors note the most significant factors that define limitations and possibilities of formation of the Concept of tax stimulation of entrepreneurship’s informatization. Recommendations The authors state that tax preferences should be provided to legally functioning “profile organizations in the sphere of informatization and digitization”, as well as small and new companies.