Abstract

Russia's economic policy is aimed at solving the most important task, which is to ensure not only sustainable, but also accelerated socio-economic development, as well as improving the well-being of the population. As a result of the sanctions, the economy of any country loses a large amount of economic resources, motivational factors of development, which subsequently has an adverse impact on the main sectors of the real sector of the economy - industry and agriculture. In order to develop the economy in such conditions, the state seeks to support the most affected industries through the use of various tools that stimulate investment processes, and, as a result, the development of industry within the country. Fiscal and industrial policy play a key role in this. The study identifies and classifies the main instruments of tax incentives for industrial entities. The article highlights the current problems and promising areas of investment support in industry as a key factor in the sustainable development of the real sector of the Russian economy.

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