НАЛОГ НА ПРИБЫЛЬ КАК ИНСТРУМЕНТ СТИМУЛИРОВАНИЯ ИННОВАЦИОННОЙ И ИНВЕСТИЦИОННОЙ АКТИВНОСТИ В РОССИИ

Abstract

In modern conditions, income tax is becoming an increasingly important tool for regulating the Russian economy. The tax policy in the field of corporate income taxation should stimulate the development of innovation and investment activity, which is a key factor in increasing the competitiveness of the national economy and ensuring its sustainable growth. First of all, it should be noted that income tax directly affects the financial capabilities of enterprises for innovation and investment activities. Lower income tax rates, especially for small and medium-sized enterprises, can stimulate their investment and innovation activity, as this will allow them to allocate more funds for these purposes. In addition, the income tax can also help attract foreign investment in the Russian economy. High income tax rates may discourage potential investors, while lowering income tax rates and creating tax incentives for investors may attract additional investment.