Abstract: The level of economic growth in Russia at the moment is largely determined by such factors as the number of scientific achievements and the general level of technology development in the country. The Russian Federation does not lag behind in terms of scientific and technological achievements, and it can be said with confidence that at the moment the country has a sufficient number of innovative developments. However, among the weaknesses it should be noted the sector of tax incentives for innovation, which in Russia is developing at a relatively slow pace. In this regard, the purpose of this study is to identify and develop practical recommendations on the issue of stimulating innovation through the application of corporate income tax preferences.
The subject of the study is corporate income tax preferences as one of the tools to encourage organizations to invest in innovation and digital development. The main conclusion of the study is that corporate income tax preferences currently do not play such a significant role in stimulating innovative organizations and innovative projects.
In order to increase the effectiveness of stimulating innovative enterprises with the help of income tax preferences, it is necessary to pay attention to the problematic aspects indicated in the article, which are often the cause of tax disputes. In addition, this article indicates possible directions for solving these problematic issues, which in the future can generally improve the state of the tax system of the Russian Federation.

Abstract: Modern conditions dictate new challenges for the economy in order to remedy structural imbalances. The answers to these challenges can only be in the format of innovations. The past six month showed that successful players on any markets became the economic entities that have been actively implementing innovations, namely digital technologies and products. From the economic perspective, tax incentivization has always been the most effective tool for the innovative economic activity. In view of this, the goal of this research lies in substantiation of tax incentives to encourage the implementation of digital innovations. The subject of this article is tax incentives for the implementation of digital innovations. Description is given to the advantages and disadvantages of the existing tax system of stimulating innovative activity in the Russian Federation, examination of tax incentives as the main tool for stimulating innovative activity in the Russian Federation, and formulation of the proposals for improving the legislation on taxes and fees for increasing the efficiency of innovation economy. The key principle of the development of tax mechanism is the selection of effective tax instruments that meet the objectives of the government and economic system. The implementation of digital innovations is much more dynamic due to the comprehensive use of the systems of mechanisms for regulating tax activity. As a result, the author determines the flaws in tax incentives aimed at encouraging the implementation of digital innovations, as well as develops recommendations for improving the methods of tax incentives for the implementation of digital innovations.