Prospects for the Development of the «Patent Box» Regime in the Constituent Entities of the Russian Federation
( Pp. 220-229)

The global process of digitalization of the economy is gaining momentum based on the use of high technologies, relevant software products in all areas of functionality of the national system. It is worth noting that the field of high technologies is directly related to intangible assets (IA)—computer programs, scientific developments, trademarks, know-how and other objects / results of intellectual property (RIP), developed as a result of research and development (R & D). In this regard, transactions with intangible assets of various nature are actively taking place. According to the World Bank, about 80% of the world's wealth today are intangible assets—information and knowledge in various forms. The purpose of the study is to consider the problems and determine the prospects for the implementation of foreign experience in terms of preferential taxation of transactions with intangible assets—the «patent box» regime in the constituent entities of the country. To achieve this goal, it is necessary to consider the following tasks: analyze the fundamentals of Russian and foreign legislation in terms of taxation of intangible assets, taking into account the latest changes; determine the directions for the implementation of foreign experience in taxation of RIP in practice based on amendments to the tax legislation of the Russian Federation; propose a mechanism for assessing the economic effect of introducing the «patent box» regime. The theoretical significance of the work lies in expanding the scientific understanding of the effectiveness of preferential taxation of transactions with intangible assets in the context of digitalization of the economy. Practical significance: development of proposals for a legislative solution to problems in the taxation of intangible assets—the introduction of the «patent box» regime and a hypothetical assessment of the introduction of this event. Research methodology. The economic and general scientific methods used in the study: classification, systems approach, analysis and synthesis, statistical analysis, comparison, induction, systematization, made it possible to achieve the stated goal.

Zhuravleva I. A., Moroz V. V. Prospects for the Development of the «Patent Box» Regime in the Constituent Entities of the Russian Federation // ECONOMIC PROBLEMS AND LEGAL PRACTICE. 2024. Vol. 20. № 4. P. 220-229. (in Russ.) EDN: KFMVVL

Gushchin V.V. Legal regulation of intangible assets of business entities // Education and Law. 2023. No. 3. P. 83–86.
Zhuravleva I.A. Special systemic taxation regimes in the formation of investment potential by small businesses: problems and prospects // Audit and Financial Analysis. —2020. —No. 6. —P. 6–18.
Zhuravleva I.A., Rzhevskaya V.V. Features of calculating VAT when providing services in electronic form by foreign organizations // Economics and Management: Problems, Solutions. —2021. —Vol. 3. —No. 11 (119). —P. 237–244.
Kraynova I.M., Artykova S.N. Actual aspects of accounting for intangible assets in 2024 // Economy and Business: Theory and Practice. —2024. —No. 1-1 (107). —P. 37–41.
Kokorev A.S. Optimization of intangible asset management in the metallurgical industry // Moscow Economic Journal. —2022. —No. 3. —P. 510–525.
Sorokina D.V., Zhuravleva I.A. Systemonomic tools for tax support of the implementation of national government projects // Audit and financial analysis. —2023. —No. 3. —P. 13–21.
Mokrova L.P. Intangible assets of a modern organization are real growth drivers // Innovations and Investments. 2022. No. 2. P. 111–115.
Nazarova N.A., Gurnak A.V., Zhuravleva I.A. Assessment and management of the tax burden: the hidden potential for growth of socio-economic development of the country. Сooperation and Sustainable Development. Conference proceedings. Cham, 2022. —P. 1047–1060.
Zhuravleva I.A. The Direction of Reforming the Tax System on the Basis of the Scientific Systemonomic Author’s Model: Nalogonomy. Perspectives on Economic Development—Public Policy, Culture, and Economic Development Edited by Ryan Merlin Yonk and Vito Bobek. —2020. —p. 125–145.
Zhuravleva, I.A., Rzhevskaya, V.V. (2024). Methodology for Assessing the Effectiveness of Shortfalls in Revenues of the Country's Budget System on the Example of IT Companies: The Effectiveness of the Functioning of «Smart Government». In: Sari, M., Kulachinskaya, A. (eds) Digital Transformation: What are the Smart Cities Today? Lecture Notes in Networks and Systems, vol 846. Springer, Cham.

intangible assets, taxation, results of intellectual activity, tax preferences, tax benefits, patent box, pilot project, goodwill..