Analysis of tax benefits of organizations in the implementation of regional investment projects in Russia

The article presents an analysis of the application of tax relief rights by organizations that implement regional investment projects. The criterion for applying tax benefits is the condition that income from the sale of goods produced as a result of the implementation of a regional investment project accounts for at least 90 percent of all income taken into account when determining the corporate income tax base. If this criterion is not met, the organization loses the right to apply income tax and mining tax benefits. The main impact on non-compliance with this criterion in 2024 is due to an increase in the key rate on credit resources and the redistribution of monetary resources within companies in the form of intra-group loans, when Article 269 of the Tax Code of the Russian Federation, which was also introduced in 2024, provides for a “safe corridor” for the transfer of monetary resources at 2 percent, that is, the key rate plus 2 percent. Thus, in order to develop investments, preserve capital investments and jobs, as well as create infrastructure, it is proposed to amend Article 269 of the Tax Code of the Russian Federation and review the “safe corridor” for the transfer of monetary resources within groups of companies (a single holding company), this measure is necessary in the current realities as a tool for state support of organizations aimed at to maintain the liquidity of companies in the holding’s structures, as well as to solve strategic tasks to ensure the technological sovereignty of the Russian Federation.