Taxation of the IT Industry: Features, Problems and Directions of Development
( Pp. 203-210)

The purpose of the study is to analyze the unique features of taxation in the industry, in particular, to identify problems and determine the prospects for its development in Russia at the present time. To achieve this goal, the following tasks were set: analysis of the procedure and the procedure itself in relation to tax benefits provided to IT companies, consideration of these benefits, highlighting the main problems in terms of taxation of the IT sector, as well as determining the direction of development of taxation of the IT industry. Research methodology. The following methods were used in this study: comparison, dynamic analysis, system analysis, induction, classification.

Moroz V. V., Yakovleva E. E. Taxation of the IT Industry: Features, Problems and Directions of Development // ECONOMIC PROBLEMS AND LEGAL PRACTICE. 2024. Vol. 20. № 1. P. 203-210. (in Russ.) EDN: EDXJEC

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IT-companies, tax benefits, accreditation, transfer pricing, IT-services, intangible assets, software..