E3S Web Conf.
Volume 274, 20212nd International Scientific Conference on Socio-Technical Construction and Civil Engineering (STCCE – 2021)
|Number of page(s)||9|
|Published online||18 June 2021|
The role of tax potential in stimulating the effectiveness of innovation in the digital economy
Volgograd State Technical University Institute of Architecture and Construction, 400074, Academicheskaya st., Volgograd, Russia
The conditions of the digital economy dictate new challenges in order to correct structural imbalances; answers to these challenges are possible in the format of innovations. Since the beginning of the pandemic, it has become even more obvious that enterprises that have actively introduced innovations, in particular digital technologies and products, have become successful players in all markets. And tax stimulation has always been the most effective tool for innovation in economic activity.The purpose of this study is to substantiate the role of tax potential in stimulating the effectiveness of innovation in the digital economy. The object of research is the tax potential of the territory. The subject of the research is tax stimulation for the efficiency of innovation in the digital economy. The article presents the advantages and disadvantages of the existing tax system for stimulating innovation in Russia, the tax benefits as the main tool for stimulating innovation in the Russian Federation, the proposals for improving legislation on taxes and fees.
Key words: tax potential / factor / effective / stimulation / innovation / digital economy
© The Authors, published by EDP Sciences, 2021
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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