Federal investment tax deduction as a tool to promote investment activities in structural adaptation projects of JSC "Russian Railways"

One of the instruments for promoting investment activity, including structural adaptation projects, is taxation: general or targeted tax incentives, tax regimes, tax deductions, etc. Investments are an important stimulus for this development. One of the methods of the state investment policy for stimulating investment activity of business entities is the method of investment tax deduction. Measures to support business by the state are effective, the mechanism of investment tax deductions has proven to be in demand and feasible in practice. It is especially worth noting that, according to many researchers, the investment deduction for the acquisition of fixed assets is of greater interest than the implementation of the method for accounting for depreciation premiums. Targeted measures to support investors by the state are not always aimed at developing critical sectors of the economy. A study of the market for the services of Russian Railways and the operator company Alcor LLC revealed the need to develop the PNP network both to realize the potential of loading and unloading operations and to enable the transfer of empty freight cars to the storage area. The paper examines the need to expand the circle of persons entitled to receive a federal investment tax deduction, in particular the types of activities of JSC Russian Railways and companies servicing its infrastructure, in order to improve their structural adaptation, i.e. adaptation to the constantly changing modern conditions of the economic environment and increase the efficiency of their activities.