financeФинансы: теория и практика/Finance: Theory and PracticeFinance: Theory and Practice2587-56712587-7089Financial University under The Government of Russian Federation10.26794/2587-5671-2024-28-2-71-81finance-2817Research ArticleНАЛОГОВАЯ ПОЛИТИКАTAX POlICYРезультативность налоговых льгот для организаций сферы информационных технологий в РоссииEffectiveness of Tax Benefits for Information Technology Organizations in Russiahttps://orcid.org/0000-0003-3665-6119КолотовкинИ. В.KolotovkinI. V.

Колотовкин Игорь Владимирович — финансовый директор ООО «Rock Flow Dynamics».

Москва

Igor V. Kolotovkin — Chief Financial Officer of Rock Flow Dynamics LLC, PhD student at the Financial University.

Moscow

igor.kolotovkin@gmail.comПолежароваЛ. В.PolezharovaL. V.

Полежарова Людмила Владимировна — доктор экономических наук, профессор кафедры налогов и налогового администрирования факультета налогов, аудита и бизнес-анализа.

Москва

Lyudmila V. Polezharova — Dr. Sci (Econ.), Prof., Department of Taxes and Tax Administration of the Faculty of Taxes, Audit and Business Analysis, Financial University.

Moscow

LVPolezharova@fa.ruRock Flow DynamicsРоссияRock Flow DynamicsRussian FederationФинансовый университетРоссияFinancial UniversityRussian Federation2024300420242827181Copyright © Колотовкин И.В., Полежарова Л.В., 20242024Колотовкин И.В., Полежарова Л.В.Kolotovkin I.V., Polezharova L.V.Данная работа распространяется под лицензией Creative Commons Attribution 4.0.This work is licensed under a Creative Commons Attribution 4.0 License.https://financetp.fa.ru/jour/article/view/2817

Предмет исследования — комплекс мер налогового стимулирования отрасли информационных технологий в Российской Федерации — «налоговый маневр в ИТ», запущенный с начала 2021 г. Цель — определение и качественная оценка стимулирующего эффекта налогового маневра в ИТ, находящего выражение в изменении ключевых финансовых и натуральных показателей деятельности организаций отрасли ИТ, и выработка предложений о путях налогового стимулирования развития отрасли. В статье показано искажение сводной налоговой отчетности, характеризующей отрасль ИТ, которая учитывает не только вновь созданные ИТ-организации, а и «бумажные», выделенные из крупных организаций ИТ-подразделения либо технически уточнившие классификационный код, что делает нецелесообразным использование такой отчетности, как базы для анализа и достоверных выводов. На основе данных публичной финансовой отчетности ряда выбранных из топ-100 российских ИТ-организаций в статье проведен анализ динамики финансовых показателей их деятельности, среди которых выделены выручка от профильной деятельности, операционная прибыль, чистая прибыль, инвестиции в основные средства, численность персонала, величина продукции, поставляемой на экспорт, капитализация компании. Наблюдение проведено за 2017–2022 гг. и охватывает период как до, так и во время действия налоговых льгот. Проведен сравнительный анализ с аналогичными показателями организаций «контрольной группы», в которую включены компании отрасли ИТ, функционирующие в других странах, не подвергшиеся влиянию подобных налоговых льгот. По результатам выявлено отсутствие роста ключевых финансовых показателей ИТ-организаций вследствие действия налогового маневра по сравнению с «доманевренным» периодом и по сравнению с показателями контрольной группы. Сделан вывод об отсутствии доказательств значимого влияния налогового маневра на развитие отрасли ИТ в России. Предлагается демонтаж мер налогового маневра и переход (по опыту Китая и некоторых стран ЕС) к налогообложению так называемой квалифицированной прибыли — прибыли российских и иностранных организаций, полученной от локализации разработки IT-продуктов и создания стоимости на территории России, по эффективной ставке налога до 2,5%.

The subject of the study is a set of measures of tax incentives for the information technology industry in the Russian Federation — “tax maneuver in IT”, launched from the beginning of 2021. The purpose of the study is to identify and qualitatively assess the stimulating effect of the tax maneuver in IT, which is expressed in changes in key financial and natural performance indicators of IT industry organizations, and to develop proposals on ways of tax incentives for the development of the industry. The article describes the distortion of the aggregate tax reporting characterizing the IT industry, which takes into account not only recently established IT organizations, but also “nominal” separates from large organizations IT subdivisions or technically clarified classification code, making it inappropriate to use such reporting as a basis for analysis and reliable conclusions. Based on the data of the public financial statements of selected sample from the top-100 Russian IT organizations, the article analyzes the dynamics of financial indicators of their activities, among which are the profiles of profiles, operating profit, net profit, investment in basic assets, the number of staff, the amount of products supplied for export, the capitalization of the company. The observation was conducted for 2017– 2022 and covers the periods both before and during the engagement of tax benefits. A comparative study was carried out with similar indicators of the organizations of the “control group”, which included IT companies operating in other countries that were not affected by such tax benefits. According to the results of the study, small or no extra growth was observed in key financial indicators of IT organizations due to the tax maneuver compared with the “pre-maneuver” period and compared with the indicators of the control group. It is concluded that there is no evidence of a significant impact of the tax maneuver on the development of the IT industry in Russia. We proposed dismantling of the “maneuver” and transition, based on the Chinese and some EU countries approaches, to taxation of the qualified profit. The latter is the profit of Russian and foreign IT developers from the localization of IT development and value creation in Russia. The achievable effective rate is 2.5%.

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The authors declare that there are no conflicts of interest present.