Implementation of foreign experience in using tax incentives for investments industrial technologies of Russia

The article discusses the problems of tax incentives for investment and innovation activities that have arisen as a result of sanctions imposed on the Russian economy, instruments of tax incentives for investments in industrial technologies in developed and developing countries. The authors analyzed the feasibility of implementing foreign experience into Russian practice, proposed directions for the development of Russian tax regulation, taking into account the priorities of the development of the Russian economy against the background of new challenges and threats.