Financing of investment processes in the IT sector of the Russian economy

The article considers the issues of financing investment processes in the IT sector of the Russian economy, which is one of the most dynamically developing industries. The relevance of the study is due to the growing role of the IT industry in the diversification of the Russian economy and the need for its support to improve competitiveness in the face of sanctions pressure and technological changes. The purpose of the work is to improve the mechanisms of financing and state support for IT companies to stimulate investment growth in the industry. The methodological basis of the study was an analysis of public policy, correlation and regression analyses to assess the effectiveness of tax incentives, as well as the development of original models of state support adapted to the economic conditions of Russia. The work used methods of system, comparative and statistical analysis. The results of the study show that the current tax incentives do not have a significant impact on the profitability of IT sector enterprises, but have a positive effect on increasing the number of specialists and creating new jobs. New approaches to optimizing the state support system are proposed, which can increase the efficiency of investment processes in the IT sphere, promoting the growth of the industry and mitigating the effects of sanctions.