Fiscal regulation of ensuring technological sovereignty

One of the most important tasks of the socio-economic development of the Russian Federation in recent years is the achievement of technological sovereignty and technological independence. Within the framework of this article, the key tasks in this area are defined (transition to innovative development of the economy, ensuring technological independence, ensuring cybersecurity), the innovative development of Russia is assessed, organizations are grouped by types of economic activity in accordance with their innovative potential, and measures of fiscal regulation to ensure technological sovereignty are systematized. In addition, the article highlights the main trends in the transformation of fiscal regulation measures to ensure technological independence and cybersecurity of the Russian Federation (including a gradual strengthening of the role of extra-budgetary financing, a significant share of direct budget financing), the institutional structure of support is analyzed, as well as individual federal budget expenditures in terms of federal projects included in the national project «Data Economy and Digital Transformation of the State». The article was prepared based on the results of research carried out at the expense of budgetary funds under a state assignment from the Financial University.