Abstract
The subject of the study is preferential tax regimes as a factor in fulfilling the task of attracting investments in the innovative development of Russia. The purpose of the work is to justify its deepening and expansion in conditions of macroeconomic instability, external challenges and sanctions pressure and changes in tax policy directions, forms and methods of implementation, accompanied by a significant correction of such a method of attracting investments and solving problems of achieving technological sovereignty as the use of mechanisms and instruments of a preferential nature. The object of the study is fiscal instruments aimed at stimulating investment in industrial development through the use of effective innovations related to the creation and functioning of various preferential tax regimes. The research methodology is based on the theory of economic development, the place and role of tax instruments in achieving the technological sovereignty of the country. At the same time, tax preferences are considered as a broader concept than tax benefits. It is concluded that, despite the indirect impact of tax instruments, their combination and complexity of application with other economic measures of influence on the business process make it possible to achieve the tasks set. At the same time, attention is drawn to the fragmentation of decisions taken, which leads to the impossibility of effective application of such organizational forms of preferences as special economic zones/special economic zones (SEZ), regional investment projects (RIPS), special investment contracts (SPIC), agreements on the protection and promotion of investments. The targeted nature of the preferences provided as part of the recognition of the multilevel structuring of tax regulation is designed to take into account regional specifics and the needs of the development of key industries in order for the country to achieve technological sovereignty.
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