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<article article-type="research-article" dtd-version="1.3" xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xml:lang="ru"><front><journal-meta><journal-id journal-id-type="publisher-id">finance</journal-id><journal-title-group><journal-title xml:lang="ru">Финансы: теория и практика/Finance: Theory and Practice</journal-title><trans-title-group xml:lang="en"><trans-title>Finance: Theory and Practice</trans-title></trans-title-group></journal-title-group><issn pub-type="ppub">2587-5671</issn><issn pub-type="epub">2587-7089</issn><publisher><publisher-name>Financial University under The Government of Russian Federation</publisher-name></publisher></journal-meta><article-meta><article-id pub-id-type="doi">10.26794/2587-5671-2023-27-5-30-42</article-id><article-id custom-type="elpub" pub-id-type="custom">finance-2393</article-id><article-categories><subj-group subj-group-type="heading"><subject>Research Article</subject></subj-group><subj-group subj-group-type="section-heading" xml:lang="ru"><subject>БЮДЖЕТНАЯ СТРАТЕГИЯ</subject></subj-group><subj-group subj-group-type="section-heading" xml:lang="en"><subject>BUDGET STRATEGY</subject></subj-group></article-categories><title-group><article-title>Финансовая политика государственной поддержки отрасли микроэлектроники в России в условиях санкций</article-title><trans-title-group xml:lang="en"><trans-title>Financial Policy of Government support for semiconductors Industry Globally and in Russia under sanctions</trans-title></trans-title-group></title-group><contrib-group><contrib contrib-type="author" corresp="yes"><contrib-id contrib-id-type="orcid">https://orcid.org/0000-0002-1655-6033</contrib-id><name-alternatives><name name-style="eastern" xml:lang="ru"><surname>Чередниченко</surname><given-names>Л. Г.</given-names></name><name name-style="western" xml:lang="en"><surname>Cherednichenko</surname><given-names>L. G.</given-names></name></name-alternatives><bio xml:lang="ru"><p>Лариса Геннадиевна Чередниченко —  доктор экономических наук, профессор кафедры экономической теории</p><p>Москва</p></bio><bio xml:lang="en"><p>Larisa G. Cherednichenko —  Dr. Sci. (Econ.), Prof., Department of Economic Theory</p><p>Moscow</p></bio><email xlink:type="simple">cherednlarisa@yandex.ru</email><xref ref-type="aff" rid="aff-1"/></contrib><contrib contrib-type="author" corresp="yes"><contrib-id contrib-id-type="orcid">https://orcid.org/0000-0003-2342-6939</contrib-id><name-alternatives><name name-style="eastern" xml:lang="ru"><surname>Новикова</surname><given-names>Е. С.</given-names></name><name name-style="western" xml:lang="en"><surname>Novikova</surname><given-names>E. S.</given-names></name></name-alternatives><bio xml:lang="ru"><p>Екатерина Сергеевна Новикова —  кандидат экономических наук, доцент кафедры экономической теории</p><p>Москва</p></bio><bio xml:lang="en"><p>Ekaterina S. Novikova —  Cand. Sci. (Econ.), Assoc. Prof., Department of Economic Theory</p><p>Moscow</p></bio><email xlink:type="simple">novikova.es@rea.ru</email><xref ref-type="aff" rid="aff-1"/></contrib><contrib contrib-type="author" corresp="yes"><contrib-id contrib-id-type="orcid">https://orcid.org/0000-0002-7762-794X</contrib-id><name-alternatives><name name-style="eastern" xml:lang="ru"><surname>Голубцова</surname><given-names>Е. В.</given-names></name><name name-style="western" xml:lang="en"><surname>Golubtsova</surname><given-names>E. V.</given-names></name></name-alternatives><bio xml:lang="ru"><p>Екатерина Владимировна Голубцова —  кандидат экономических наук, доцент кафедры государственных и муниципальных финансов</p><p>Москва</p></bio><bio xml:lang="en"><p>Ekaterina V. Golubtsova —  Cand. Sci. (Econ.), Assoc. Prof., Department of State and Municipal Finance</p><p>Moscow</p></bio><email xlink:type="simple">golubtsova.ev@rea.ru</email><xref ref-type="aff" rid="aff-1"/></contrib></contrib-group><aff-alternatives id="aff-1"><aff xml:lang="ru"><institution>Российский экономический университет им. Г. В. Плеханова</institution><country>Россия</country></aff><aff xml:lang="en"><institution>Plekhanov Russian University of Economics</institution><country>Russian Federation</country></aff></aff-alternatives><pub-date pub-type="collection"><year>2023</year></pub-date><pub-date pub-type="epub"><day>23</day><month>10</month><year>2023</year></pub-date><volume>27</volume><issue>5</issue><fpage>30</fpage><lpage>42</lpage><permissions><copyright-statement>Copyright &amp;#x00A9; Чередниченко Л.Г., Новикова Е.С., Голубцова Е.В., 2023</copyright-statement><copyright-year>2023</copyright-year><copyright-holder xml:lang="ru">Чередниченко Л.Г., Новикова Е.С., Голубцова Е.В.</copyright-holder><copyright-holder xml:lang="en">Cherednichenko L.G., Novikova E.S., Golubtsova E.V.</copyright-holder><license xml:lang="ru" license-type="creative-commons-attribution" xlink:href="https://creativecommons.org/licenses/by/4.0/" xlink:type="simple"><license-p>Данная работа распространяется под лицензией Creative Commons Attribution 4.0.</license-p></license><license xml:lang="en" license-type="creative-commons-attribution" xlink:href="https://creativecommons.org/licenses/by/4.0/" xlink:type="simple"><license-p>This work is licensed under a Creative Commons Attribution 4.0 License.</license-p></license></permissions><self-uri xlink:href="https://financetp.fa.ru/jour/article/view/2393">https://financetp.fa.ru/jour/article/view/2393</self-uri><abstract><p>Актуальность исследования определяется необходимостью развития отечественной отрасли микроэлектроники в России с учетом сложившихся негативных как внутренних, так и внешних эффектов.</p><p>Целью является проверка гипотезы о положительном влиянии используемых государством методов финансовой поддержки отечественных компаний для получения прорывных технологий в конкретной области в условиях недостатка финансирования и существенного отставания национальной отрасли микроэлектроники от ведущих стран мира.</p><p>Задачей данного исследования является анализ возможных инструментов государственной поддержки, включая субсидии и гранты, а также методов их применения с целью создания конкурентной отрасли производства отечественной микроэлектроники.</p><p>Основные методы, используемые в данном исследовании, включают в себя сбор и обработку статистических данных, их сравнительный анализ, а также проработку нормативной базы по налоговому регулированию в данном секторе экономики. Авторы проанализировали состояние отрасли микроэлектроники в мире, включая производство микропроцессоров и других полупроводниковых компонентов. Более детально рассмотрена ситуация в таких странах, как Китай, США, Япония, Европа, Тайвань, Индия и Россия. На основе проведенного анализа выявлены основные проблемы развития отрасли микроэлектроники в России. Дана оценка масштабов и выявлены направления расходования средств федерального бюджета на развитие радиоэлектронной промышленности в период 2022–2025 гг.</p><p>Научная новизна проведенного исследования заключается в выявлении взаимосвязи между предоставляемыми мерами государственного налогового стимулирования радиоэлектронной промышленности и макроэкономическими показателями.</p><p>Результаты позволили авторам выработать критерии оценки востребованности и эффективности фискальных преференций для исследуемого вида деятельности.</p><p>Сделан вывод, что используемые государством меры поддержки радиоэлектронной промышленности могут дать России шанс преодолеть значительное отставание в этой отрасли от ведущих стран мира.</p></abstract><trans-abstract xml:lang="en"><p>The relevance of this study is determined by the need to develop the domestic semiconductors industry in Russia, taking into account the negative effects both internal and external.</p><p>The purpose of this paper is to test the hypothesis of the positive impact of the methods used by the state of financial support of domestic companies to acquire advanced technologies in a specific area in the context of a lack of funding and the significant lag of the national semiconductor industry in the world’s leading countries.</p><p>The target of this study is the analysis of possible tools of state support, including subsidies and grants, and methods of their application for the creation of competitive industry of domestic semiconductor production.</p><p>The key methods used in this study include the collection and processing of statistical data, their comparative analysis, as well as the elaboration of the regulatory framework on tax regulation in this sector of the economy.</p><p>The main methods applied in this study are data collection and processing, comparative analysis, and the development of a regulatory framework for tax regulation in this sector of the economy. The authors analyzed the semiconductors industry in the world, including the production of microprocessors and other semiconductor components. The situation in countries such as China, USA, Japan, Europe, Taiwan, India and Russia is discussed in more detail. The main problems with semiconductor industry development in Russia have been revealed. Additionally, researchers have evaluated and outlined fields of federal budget spendings in the industry in the period of years 2022 and 2025.</p><p>The scientific novelty of this paper is to identify the relationship between the measures of state tax incentives provided to the radio-electronic industry and macroeconomic indicators. Based on that authors have developed evaluation criteria of the relevance and efficiency of fiscal preferences for the analyzed industry which is considered as the result of research.</p><p>It concluded that the state’s initiatives to promote the radio-electronics industry might provide Russia a chance to catch up to the world’s leading countries in this industry.</p></trans-abstract><kwd-group xml:lang="ru"><kwd>импортозамещение</kwd><kwd>микроэлектроника</kwd><kwd>государственная поддержка</kwd><kwd>субсидии</kwd><kwd>расходы федерального бюджета</kwd><kwd>налоговое стимулирование</kwd><kwd>инвестиции</kwd><kwd>конкурентоспособность</kwd><kwd>санкции</kwd><kwd>национальная экономика</kwd></kwd-group><kwd-group xml:lang="en"><kwd>import substitution</kwd><kwd>semiconductors</kwd><kwd>government support</kwd><kwd>subsidies</kwd><kwd>federal budget spendings</kwd><kwd>tax support</kwd><kwd>investments</kwd><kwd>competitiveness</kwd><kwd>sanctions</kwd><kwd>national economy</kwd></kwd-group></article-meta></front><back><ref-list><title>References</title><ref id="cit1"><label>1</label><citation-alternatives><mixed-citation xml:lang="ru">Абдикеев Н. 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