The Efficiency of Tax Benefits for IT Companies

Student: Gritchina Valeriia

Supervisor: Vladimir Tiutiuriukov

Educational Programme: Public Administration (Bachelor)

Year of Graduation: 2019

Tax incentives play an essential role in all spheres. The comprehensive digitalization process arouses the interest of tax benefits in IT sphere. Tax benefits for IT-companies are essential tools for the development the IT-sphere and for the growth of tax revenues. The aim of this study is to investigate the effectiveness of tax incentives for IT-companies on the example of Novosibirsk oblast and Penza oblast. Using case study, this research analyzed financial accountings of about 50 IT-companies in Novosibirsk oblast and Penza oblast for 8 years and measured these results. It is anticipated that the major findings will indicate dynamics of the growth or the incidence of the main companies’ indicators which will tell about the effectiveness or ineffectiveness of incentives introduction. This study definitely can answer the question regarding the evaluation of IT-benefits.

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