Abstract: The object of the study is the economic policy of stimulating radio-electronic production within the Russian economy. The subject of the study is tax instruments aimed at regulating the economic processes of industrial production of radio-electronic products. The author examines in detail the current state of the radioelectronics industry in Russia: the role of radioelectronics for the further growth of the national economy is substantiated, an analysis of industry entities is presented, the main aspects of production and economic efficiency are studied, an analysis of investment flows is carried out, and the main obstacles to further development are identified. Particular attention is paid to the issue of overcoming the mentioned obstacles by creating an effective system of tax incentives for radio-electronic enterprises. The novelty of the study lies in the formation of two conceptual proposals for improving the mechanism of tax incentives for the radio-electronic industry: “within the framework of the current maneuver” and “under a separate tax base.” The first concept is designed to eliminate the shortcomings of the current incentive model for radio-electronic enterprises. As part of its implementation, the author examines the shortcomings of existing corporate income tax benefits, describes the problems of their practical application, analyzes various ways to eliminate shortcomings and makes proposals for their improvement. The second concept, in turn, is aimed at expanding the benefit beyond the “radio-electronic enterprise” towards “radio-electronic production”.

Abstract: The article considers ways of additional stimulation of entrepreneurial initiative in the Russian Federation. The use of tax tools to increase this kind of activity is justified. The relevance of the study is due to the instability of small and medium-sized businesses during the crisis periods of the economic cycle, while the importance of small and medium-sized businesses for the further economic development of the state is noted. To achieve the purpose of the study, the criteria of small and medium-sized businesses are presented, as well as a brief analysis of existing measures to support small and medium-sized businesses in the Russian Federation. Based on successful foreign experience, a system of preferential lending to small and medium-sized businesses through banking and tax cooperation has been proposed for implementation. The potential of application and development of such a system is reflected, as well as the advantages of its use for companies, banks and the state are listed. In addition, additional measures to optimize the simplified taxation system are presented. In particular, it is proposed to revise the criterion of the residual value of fixed assets by multiplying the limiter by the deflator coefficient annually and introducing a second limiter for the loss of the right to apply the simplified taxation system. The author notes the importance of such changes in the tax regime for small and medium-sized businesses in priority industries.

Abstract: This article examines the problems of application of tax deductions for personal income tax in the Russian Federation from the perspective of solution of number of socioeconomic problems. Leaning on the analysis of statistical data and foreign experience, the author describes the possible ways to improve tax benefits in this direction. For example, tax deductions may consider the ability to work, level of income, household composition, nature of expenditure incurred, etc. The relevance of the selected topic is substantiated by high poverty index and the establishment of fair taxation. The acquired results are as follows:
1) The author identifies the flaws regarding the deductions for personal income through the prism of solution of socioeconomic tasks in legislation of the Russian Federation. The detected flaws include: regressivity of a number of tax mechanisms; insignificant savings for taxpayers with the minimum living wage. All aspects are illustrated on the practical examples.
2) The analysis is conducted on foreign jurisdictions for determination of the effective tax benefits to be possibly implemented in the Russian Federation.
3) Recommendations are made on the amendments to legislation of the Russian Federation, with consideration of the adapted foreign experience, aimed at increasing the role of tax policy in solution of the problems of poverty and demographic crisis. The author provides the variant for implementation of non-taxable minimum and the system of family coefficients; substantiates their effectiveness for solution of the aforementioned tasks; analyzes their combination and amount of benefits ultimately received by the taxpayers with different level of income.
4) The author outlines the potential problems that may arise due to implementation of the listed measures; namely offer the ways to cover the revenue shortfall in regional budgets with the increase of tax benefits, including by changing tax rates and tax deductions for the taxpayers with high income.