Tax regulation of the IT industry in the Russian Federation

The article discusses topical issues of tax incentives for the IT industry. The author’s analysis of changes in tax legislation regarding the provision of tax benefits to IT companies shows that in different conditions and for different companies, some benefits may not be available. As a result of the implementation of the tax maneuver, many IT companies will receive a significant reduction in the tax burden on insurance premiums and corporate income tax in exchange for the obligation to pay value added tax, and others may lose their eligibility for benefits.