Tax burden as a factor in the sustainability of IT companies: Post-COVID dynamics in Russia

¹ North-West Institute of Management, branch of Russian Presidential Academy of National Economy and Public Administration, Saint Petersburg, Russia
² Saint Petersburg State University, Saint Petersburg, Russia

^* Corresponding author: n.pokrovskaia@spbu.ru

Abstract

The dynamics of the tax burden as a factor in the economic sustainability of Russian IT companies from pre-COVID 2019 to post-COVID 2021, taking into account the scale of their activities is studied herein. In terms of new challenges for companies in the IT sector as a system-forming industry, one of the key areas is to increase sustainability, which contributes to sustainable development in the face of adverse external influences. The purpose of the study is to determine the regions of Russia with the lowest tax burden in the IT sector, as well as the size of IT companies with the lowest tax burden in the specified period. For this purpose, statistical methods are used, in particular, the calculation of average measures of trends in terms of the tax burden of IT companies by region, with consideration to the size of companies. This made it possible to identify best practices and favorable conditions for the development of IT business in terms of tax burden. In parallel, the study shows the importance of the territorial factor of economic sustainability, since IT companies in regions with a favorable tax regime have a low level of tax burden.