доктор экономических наук;
doctor of economic sciences;
Предметом исследования являются принципы налогообложения и налогового регулирования экосистемы технологического развития. В работе рассматривается архитектура экосистемы технологического развития, приводятся ее составные элементы взаимосвязи и функции составных элементов экосистемы, а также авторская классификация видов налоговой поддержки экосистем технологического развития: функциональной, отраслевой, территориальной, кластерной, зональной, предметно-отраслевой, точечной. Основным научным выводом является то, что системообразующими принципами налогового регулирования технологического суверенитета являются системность и комплексность.
The subject of the article is the principles of taxation and tax regulation of the provision of the ecosystem of technological development. The work considers the architecture of the ecosystem of technological development, provides its constituent elements of the relationship and functions of the constituent elements of the ecosystem. The main subjects (technology companies) and peripheral (other organizations, government, financial institutions, as well as academic and research organizations) are identified as elements of the ecosystem. The author's classification of types of tax support for ecosystems of technological development is given: functional, sectoral, territorial, cluster, zonal, subject-sectoral, point. The author characterized the interaction of fiscal and monetary policies, on the basis of which a conclusion was made about the advantage of fiscal policy (fiscal leadership regime) over monetary policy (monetary leadership regime). The study uses general scientific methods: abstraction, analysis, synthesis, induction and deduction. Among the specific scientific methods, tabular and graphical methods of data visualization are used. The main scientific conclusion is that the system-forming principles of tax regulation of technological sovereignty are consistency and complexity. The principle of systematic taxation assumes that the interaction between the elements of the ecosystem of technological development is no less important than these elements themselves. The principle of complexity is responsible for the level of complexity and diversity of the system of tax regulation of technological sovereignty and tax instruments. The systematic nature of tax regulation is manifested in several aspects: 1) the multiplicative (emergent) nature of the influence of tax instruments; 2) the presence of distorting effects of tax regulation of technological ecosystems; 3) taking into account the relationship between tax and other economic regulators of ensuring technological sovereignty. The principle of complexity assumes that tax incentives for ecosystems of technological development should include functional, sectoral and territorial aspects.