INCENTIVE MEASURES FOR THE DEVELOPMENT OF INFORMATION TECHNOLOGY EXPORTS IN RUSSIA: THE STATE AND NEEDS OF THEIR LEGAL SUPPORT

The article discusses the features of the application by the Russian Federation and the member countries of the Eurasian Economic Union (EAEU), Republics of Belarus, Kazakhstan, Kyrgyzstan, mechanisms of tax incentives for the development of the domestic IT industry. Tax incentives, a simplified taxation system and the taxation regime in the territory of the Special Economic Zones (SEZ), High-Tech Park (HTP) are analyzed. Special attention is paid to the consideration of the procedure for access and accreditation of companies for the opportunity to work in the territory of the SEZ or HTP with the use of a preferential tax regime. The article concludes that states as a whole apply all tax incentive mechanisms in a complex: tax incentives, a simplified taxation system, SEZ, HTP, however, there are differences in their use, which ultimately affects the level of stimulation of domestic IT industries. Russia uses a selective and differentiated approach, that is why most companies in the field are cut off from the preferential tax regime. The EAEU countries have developed more positive experience in this matter due to the simplification of the registration procedure required to enter the preferential zones, both for domestic and foreign IT companies and the admission to the HTP and SEZ of individuals specialists. The access of foreign companies from friendly countries as residents in the territory of the Russian SEZ will facilitate the introduction of new information technologies and the exchange of experience with domestic companies. The thesis is also substantiated that for a holistic and systematic stimulation of the development of the domestic IT industry, it seems inappropriate to differentiate companies into Software Company (companies specializing in high technologies) and companies not specializing in such technologies. Special attention is drawn to the need to expand the list of types of IT-activities that provide access to domestic companies to the mechanism of preferential taxation. The article notes that the experience of tax incentives for the IT industry in the EAEU countries shows that the approach used makes it possible to unite the majority of domestic companies and specialists — individuals in the territory of a separate free economic zone or HTP, that is beneficial both for the companies themselves and individuals from — for preferential taxation, and to the state, which keeps them records and records of their IT products and discoveries. In the Russian Federation IT companies, unless they are included in the SEZ, are fragmented and more difficult to control in this sense. In general, it is concluded that in Russia it is necessary to ensure the uniform application of tax incentives for the domestic IT industry throughout the territory, which will contribute to its development and growth of competitiveness in the international market.

Economic growth is one of the most important tasks for any country, including Russia. It allows for sustainable development, improving the standard of living of the population and strengthening its position in the international arena. Economic growth in Russia depends on many factors, including investment, human capital development, infrastructure, improvement of the business climate, development of the small and medium-sized business sector, and innovation. The right combination of these factors will ensure sustainable and long-term economic growth in Russia. One of the key factors of economic growth is investments in various sectors of the economy, contributing to the creation of new jobs, the development of production and increased productivity. According to the Ministry of Economic Development, investments in fixed assets increased by almost 10% in 2023. In the first half of 2024, the growth of investments in fixed assets amounted to +10.9%, which is higher in real terms than the same period last year. An equally important factor in economic growth is the development of human capital. Russia is undergoing large-scale educational reforms aimed at improving the quality of education and training personnel capable of competing in the global market. The development of the transport system, energy, communications and other infrastructure sectors contributes to improving business conditions, attracting investment and developing regions. Creating a favorable business climate is an important factor for attracting investments and developing entrepreneurship. Small and medium-sized businesses, as the driving force of the economy, contribute to the creation of new jobs. Russia is taking measures to support and develop this sector, including benefits for entrepreneurs, access to finance, and consulting support. The innovation infrastructure is also actively developing, innovation support programs are being implemented, and scientific and technological progress is being stimulated.

Information technology in Turkey: Creating high-skill jobs along with more unemployed highly-educated workers?

Purpose. This article aims to improve the theoretical and applied bases of activating the development of the IT sphere in Ukraine by determining the factors that influence this process and the stages this process went through. Design/methodology/approach. In the article, authors use a set of scientific methods that ensured the conceptual integrity of the study, in particular: logic – to study the evolution of the IT-sphere; system – to highlight the conceptual foundations of the IT products market; methods of dialectical reasoning, induction, deduction – to justify strategic priorities; comparative and statistical analysis – to study the peculiarities of the development of the-IT sphere; economic and mathematical modelling – to build trends, regression models and forecasts; cluster analysis – to identify regional asymmetries in the development of the IT sector of Ukraine. Findings. The article summarizes scientific approaches to the interpretation of the IT sphere. The authors of the article interpret IT-sphere with the activities of economic agents involved in developing a computerized system, storage, data processing, and data management. The authors describe the institutional and legal support for the IT market regulation; the components of the IT market. The authors investigate the chronology of the IT-sphere formation in Ukraine and identify five stages of its development: before 1990; 1990–2000; 2000–2020; 2011–2019; 2019 and to present. The article shows that during the pandemic, the domestic IT sector does not lose its potential, increases exports, and does not reduce public funds payments. Employment in the domestic IT sector is identified as prestigious based on a study of the rate of change in the number of IT specialists in Ukraine, the share of young people among them, and a comparative assessment of their income and income in other sectors of Ukraine’s economy. Originality/value. The authors hypothetically assume that the system of higher education and the volume of government procurement for IT specialists’ training affect the development of IT entrepreneurship in Ukraine. Based on the analysis of data on the distribution by region of Ukraine of the number of higher education institutions, the number of students in higher education institutions, the volume of government procurement for the training of IT specialists, the authors conclude the most increased localization of these indicators in the following regions: Kyiv, Kharkiv region, Lviv region, Dnipropetrovsk region, Odesa region. The authors show that the results of cluster analysis harmonize with the official information on the number of IT companies in Ukraine. This allowed the authors to prove the conclusion about the validity of the hypothetical assumption. A separate part of the article is dedicated to the strategic priorities of the state policy of developing the IT-sphere of Ukraine. The authors consider the effective development of the IT-sphere of Ukraine as strategic progress based on sustainability (viability for future generations), social value (producing effects that are beneficial to society), planning and predictability; effectiveness (multifaceted expediency); controllability, and settlement (state influence). Among the expected results of effective development of the IT-sphere of Ukraine, the authors single out the following: strengthening the role of the IT-sphere in the national economy; development of international cooperation; digitalization of social life and e-government; improving the business climate in IT and related fields; intensification of investment and innovation processes; enhancing the quality of life; expansion of the middle class. Practical implications. The study results can be used by public authorities and local selfgovernment, and extensive IT companies to predict and influence IT development in some countries.

This study examines the institutional development of Ukraine's political system as a key factor in ensuring the state's institutional capacity. A comparison with the political system of the USA reveals the main differences and similarities in approaches to institutional development and their impact on public administration. Historical prerequisites, legal foundations, and contemporary challenges faced by the state as a subject of social relations are analyzed. Special attention is given to the role of institutions in ensuring the stability, efficiency, and transparency of public administration. The interaction between different branches of government, the influence of civil society, and international organizations on the institutional development of the political system as a factor in ensuring the state's institutional capacity are analyzed and highlighted. A comprehensive analysis of the institutional development of the political system and the economic component of public administration in the USA and Ukraine is conducted, identifying the main problems and providing recommendations for enhancing the state's institutional capacity in Ukraine. The analysis of the historical prerequisites for the development of the political systems of the USA and Ukraine allows us to understand how past events and decisions have influenced the current state of institutional capacity. In particular, it is shown that in the USA, a long history of democratic development and stable institutions has contributed to the formation of an effective system of public administration. In Ukraine, however, frequent changes in political course and instability have posed certain challenges to the institutional development of the political system. It is found that the legal foundations on which the political systems of both countries are based also significantly impact their institutional capacity. In the USA, a constitutional system with a clear separation of powers and checks and balances ensures the stability and efficiency of public administration. In Ukraine, the legal system requires further reforms to ensure greater transparency and accountability. The contemporary challenges faced by both countries include issues of security, economic stability, and social justice. In the USA, a developed system of institutions allows for effective responses to these challenges, while in Ukraine, it is necessary to strengthen institutional capacity to adequately address modern threats. The interaction between different branches of government is emphasized as an important aspect of institutional development. In the USA, clearly defined powers and responsibilities of each branch of government contribute to the effective functioning of the political system. In Ukraine, frequent conflicts between branches of government necessitate the improvement of mechanisms for interaction and cooperation. The influence of civil society and international organizations on institutional development is also an important factor. In the USA, an active civil society and cooperation with international organizations contribute to strengthening institutional capacity. In Ukraine, it is necessary to enhance the role of civil society and effectively utilize international assistance for institutional development. The results of the study can be useful for developing recommendations to improve Ukraine's institutional capacity based on the experience of the USA. The identified problems and proposed recommendations can serve as a basis for further reforms and the improvement of Ukraine's political system.

The article delves into the pressing issues of cybersecurity management for IT products. Particular attention is paid to the types of cyber threats and methods for enhancing the security of enterprises and IT products. The importance of researching this topic in the context of the development of the IT industry in Ukraine and the role of the IT sphere for the domestic economy in the conditions of full-scale russian aggression is emphasized. Modern trends of malicious use of information technologies in hybrid warfare are analyzed, which necessitates the study of tools for committing cybercrimes, key groups of attackers, and information that is a constant target for cyberattacks. The paper analyzes modern methods of cyberattacks and their consequences on the quality of the IT product and the activities of the enterprise. Based on the obtained results, recommendations for the formation of an effective cybersecurity system are developed. In particular, the key directions of cybersecurity for the enterprise are defined, aimed at strengthening protection and increasing the competitiveness of domestic IT product developers in the international and domestic markets. The relevance of the research topic in the context of the redistribution of budget funds to critically important sectors of the economy is emphasized, which requires the management of IT product manufacturers to search for domestic and international investments. In this context, ensuring reliable methods and tools of cybersecurity is considered as one of the key factors of competitiveness of modern IT product developers. Overall, the article presents a comprehensive approach to the study of cybersecurity management of IT products, which is especially relevant in the conditions of hybrid warfare and the growing dependence of the economy on the IT sphere. The results obtained can be used to create and improve the existing cybersecurity policy for the enterprise and IT products.

The article discloses the theoretical, practical and legal principles of regulation of activities and taxation of IT companies in Ukraine, in particular, the legal support for the formation, functioning and development of the IT industry is analyzed. Special attention is paid to the structure and main tasks of the National Program of Informatization in Ukraine, other economic and tax legislation that guide IT companies in their activities. The analysis of the IT services market in Ukraine for 2018-2020 was carried out and the dynamics of tax payment by domestic IT specialists in 2017-2020 were analyzed, which indicated the successful functioning and transformation of the market. The volume of products produced and sold in 2020 is increased by UAH 134.2 billion compared to 2018, and the total amount of taxes paid in 2020 compared to 2017 is increased by UAH 3,569 million. Enterprises of the industry and individual entrepreneurs are profitable: in 2020, an IT specialist accounted for UAH 37,757 of the taxes paid. The choice of taxation system is especially relevant for the IT business of Ukraine. The ability to carry out professional activities as an individual entrepreneur and pay a single tax is an important condition for the development of the domestic IT industry, ensuring the competitiveness of IT specialists in the capital market. At the same time, the application of a simplified tax system is a certain manipulation of the norms of the tax legislation used by IT companies in order to minimize the tax burden. The necessity of development of the domestic IT market is substantiated, the main trends and prospects for the development and optimization of taxation are determined to strengthen the competitiveness of companies in both domestic and global IT markets. The elaboration of transparent principles and rules of taxation will have a positive impact on the development of the domestic IT industry.

This paper looks into issues related to achieving sustainable economic growth in Russia, with a focus on some of the key requirements that must be met in this regard in the context of economic policy. Its main purpose is to identify some of the key components of economic growth that can help design an effective economic policy aimed at stimulating economic growth. The principal methods employed by the authors include analysis and synthesis, scholarly abstraction, and mathematical modeling. The paper examines some of the major competing strategies for development in Russia. Despite the multiplicity of ideas on the subject, these growth strategies are predicated on the consideration that jumpstarting the economy requires greater investment. Indeed, this is a crucial condition – but that is not enough. Based on an analysis of fundamental economic identities and the economic situation in Russia, the authors formulate a set of key requirements for economic policy on stimulating economic growth. It is suggested that a possible basis for economic growth in Russia is mainly boosts in labor productivity. With that said, the government must maintain a balance in terms of the dynamics of investment and wages, with a focus on advanced growth in pay relative to labor productivity. In this context, it is worth noting that the dynamics of growth in pay is among the key components of economic growth. In this regard, the authors are of the view that growth in pay must be viewed as a key factor in economic growth – not a consequence thereof. Unfortunately, there is a myth in the economic literature that growth in pay is a consequence of economic growth and growth in labor productivity. The findings from the research reported in this paper could be used by Russia’s government authorities in designing their economic policy aimed at stimulating economic growth.

The article highlights the essence of the "market of innovative IT products", "enterprises engaged in the development of innovative IT products", "innovation management system". Identified types (founded - enterprises directly involved in the development, implementation and maintenance of IT and IS; supporting - enterprises whose main activity is, first, assistance to enterprises of the first group in the field of IT, is enterprises engaged in IT consulting, and, secondly, the provision of services in the field of solving general issues of informatization of consumer enterprises of IT products) and the advantages of IT enterprises as subjects of innovation (flexibility; speed of implementation, adaptation and maintenance; maneuverability; personnel mobility; organizational mobility; tax and organizational support of small business by state, regional and local authorities; weak formalization). It is noted that one of the most important problems of innovative activity of IT enterprises is the organization of this activity, the problem of building an effective management system (IMS). The peculiarities of SU innovation activities of IT enterprises are presented, as well as the main tasks that need to be solved (improvement of mechanisms of interaction between participants of innovation activities; conducting effective economic policy on participants of innovation activities, stimulating extrabudgetary financing, creating institutional and legal conditions projects, creation and development of innovation infrastructure facilities, networks of organizations providing consulting services in the field of innovation in the field of IT). The system of management of innovative activity of the enterprises of the sphere of information technologies is developed. It is proposed to express innovative processes in the activities of IT enterprises in the existing system by organizational and economic identifiers (effectiveness; level of implementation of tasks; adaptability; productivity; duration; cost of the process; efficiency; consumption).

The paper deals with Russian economic development and economic policy in2015-2016. The analysis is focused on external and domestic challenges as well as on anti-crisis policy of the Russian government. Special attention is paid to key elements of a new model of economic growth in Russia. The paper discusses priorities of economic policy of sustainable growth including: budget efficiency, structural reforms and import substitution, stimulation of entrepreneurship, efficiency of public administration, modernization of welfare state.

1. Introduction Under current conditions of Russian economy modernization, executive authorities of the Russian Federation faced the need to revise traditional models of public governance that proved to be inadequate to new requirements of regional governance. Population demand for various types of public services is a key factor in creating the system of territorial governance. Participation of population in all stages of the process will specifically allow to take into account the needs and, depending on them, to adjust the funding of various spheres of public life [7]. In recent years the regions have implemented some measures aimed at improvement of tasks performance of government executive authorities and the quality of services provided to the population. Standards of social services for senior citizens and people with disabilities, Nomenclature and Provisions on the work of public institutions of social services, Lists of guaranteed social services and additional services with tariffs approved by resolutions of Regional Tariff Service were developed and endorsed by the Heads of local governments of various constituent entities of the Russian Federation. In addition, a variety of software systems to form a database of social services consumers were developed and implemented. However, the above-listed measures are not sufficient for a systematic approach to formation of regional governance mechanisms and provision of high-quality public services [6]. Moreover, experience of territorial governance in the last decades shows a clear trend of strengthening regional differences within national federal system. All this imposes requirements for the development of theses of modern theory of regional efficiency and coordination of obtained evaluations with the level of socio-economic territory development. Modern theory and practice of regional governance offers various perspectives on problems of efficiency and development dynamics of meso-level economic systems. Thus, the method developed by the Government of the Russian Federation [15] defines a unified procedure for evaluating the performance of executive authorities of constituent entities of the Russian Federation in the accounting period in order to prepare an annual report to the President of the Russian Federation. It is worth mentioning that within the framework of the aforesaid methodology there were developed some algorithms allowing calculating the proportion of inefficient expenditure in total budget expenditures in various spheres of life of constituent entities of the Russian Federation. In this case quantitative evaluations are formed. The disadvantage of these algorithms, and, therefore, evaluations obtained on their basis, is the fact that the data from different constituent entities are used in the calculations, and, thus, the evaluation of inefficient spending of one constituent entity is put in dependence on the indicators of the other constituent entities. The Federal State Statistics Service (Rosstat) in the last statistics digests Regions of Russia. Socio-economic indicators [16, 32-35] indicates the rank of the region along with the evaluation. The main indicators most commonly used for evaluation of regional development are unemployment rate and GDP per capita [9, 190]. Another method of analyzing the development of regions is an adaptive method of regional indicators space structuring. The centerpiece of proposed approach is a concept of a zone of acceptable (average) states which is defined as a certain neighborhood of average indicator values for the group of regions under consideration. Thus, the resulting structure of the space of indicators is determined not only by the size of the zone, but position in this space of the center of mass the point defined by the average values of the indicators for the given set of regions [19, 172-181]. Questions of territorial administration performance evaluation are widely discussed in both foreign and Russian studies. …

This paper addresses Russian economic development and economic policy in 2015–2016. The analysis focuses on external and domestic challenges as well as the anti-crisis policy of the Russian government. Special attention is paid to key elements of the new model of economic growth in Russia. The paper discusses economic policy priorities for sustainable growth that include budget efficiency, structural reforms and import substitution, the encouragement of entrepreneurship, the efficiency of public administration, and the modernization of the welfare state.

In wartime, the IT industry increases the provision of IT services not only in the domestic market, but also in foreign sales markets due to the increase in the export of IT products. However, there is a problem regarding the financing of foreign projects, so the purpose of the paper is to determine modern sources of financing IT business investment activities in order to enter the international sales markets of IT products and the use of international consulting as an effective management system for the development of foreign economic activities of domestic business entities in the field of IT. Such methods of scientific research as: systematization, comparison and systematic approach for finding sources of financing of international activities in the IT industry are applied; induction and deduction for the justification of preferential taxation and crediting, as well as the use of international consulting services for conducting export operations in the field of IT technologies. The modern conditions of taxation, crediting and financing of business entities are considered, which include: preferential taxation, credit programs for importers of IT products, inclusion of the IT industry in the "5-7-9" lending program, direct investment, use of crowdinvesting operations and fundraising. It is proposed to introduce a group of "small businesses and entrepreneurs" for IT enterprises and IT entrepreneurs as residents of Diya City and to create conditions for their preferential taxation. Measures have been developed to implement a special program for crediting the export of IT products through the export credit agency with the help of long-term bonds, as well as a special fund for crediting the IT business at the expense of deductions from all types of taxes and fees of Diya City residents. For the effectiveness of the proposed investment decisions, it is suggested to use the services of international consulting for the support of foreign economic activity.

The article deals with conceptual approaches to the issue of cooperation of state authorities with international organizations; it is noted that Ukraine takes an active position on the international arena and directs its efforts to active cooperation with international organizations. The cooperation of authorities with foreign partners is portrayed as an ongoing process of communication, dialogue, comparison and mutual adaptation of unmatched and even conflicting interests and values. The authors emphasize attention to the fact that international intergovernmental and non-governmental organizations are increasingly attracting representatives of government bodies and the public from different regions of Ukraine to implement joint projects. International organizations influence the state policy during projects’ implementation. Special attention is paid to the fact that the issue of cooperation between the Ukrainian authorities and international organizations is paid special attention and a separate group of legislative and regulatory documents is devoted, in particular: the Constitution of Ukraine, the Laws of Ukraine “On the Principles of Internal and Foreign Policy”, “On International Treaties of Ukraine”, “On Transfrontier Co-operation”, “On the Principles of State Regional Policy” and others. A number of international legal acts, in particular: the European Charter of Local Self-Government, as well as certain documents of the European Union, regulating the procedure of cooperation between the EU and its neighbors, are also relevant in this direction. That is, Ukraine has a thorough regulatory framework for international cooperation. It has been proved that the intensification of the international dialogue caused a lot of questions regarding the process of management and coordination of authorities of international cooperation. Among the factors that determine the establishment of external relations at the regional level are complex internal processes of democratic transformation that influence the directions and subjects of the construction of international relations. The approaches proposed in this article to the issue of cooperation between the authorities and international organizations are based on the analysis of the accumulated international experience, namely the resolution of systemic conflicts in the sphere of regulation of international cooperation of the regions.

Quality is key for any organization to survive, compete and move forward in today's increasingly competitive business environment. Quality is determined by the product users, clients or customers, not by society in general. The aim is not to eliminate mistakes or defect completely, but to minimize the occurrence of defects/mistakes a company can manage and handle. A suitable and flexible quality improvement initiative can help companies formalize a systematic well-rounded approach covering top management all the way to the operations level in handling day-to-day tasks. Six Sigma is one of the upcoming methodologies gaining popularity amongst IT and non-IT organizations. Six Sigma is no longer a methodology solely for the manufacturing sector. An increase of Six Sigma adoption and implementation into the field of IT project management for medium-to-large scale organizations is observed. Nevertheless, the purpose of this paper is to create a general overview and raise awareness among IT organizations and IT specialists (especially in the region of South-East Asia) regarding the feasibility and possibility of adopting and implementing Six Sigma into the field of IT in the three IT business areas: IT Processes, IT Services and IT Products, not limiting to a single sub-trade of IT related businesses.