Investment activity and tax incentives: problems and features

The beginning of 2022 is associated with a crisis that has led to a worsening of foreign policy relations and increased sanctions. All this affected various aspects of the country’s socio-economic development. Various economists believe that Russia has the potential to create its own production and ensure independence from the technologies of foreign exporting manufacturers. But to create new production facilities and modernize firms destroyed during perestroika, significant investment is required. In general, the dynamics of investment in Russia are characterized by positive trends. values. At the same time, a significant share in the structure of investments belongs to foreign investments. Public investment also makes up no more than 40%, and more than 50% is occupied by private investment, the share of which systematically changes. Private investments are carried out by large companies, but they have also suffered from the crisis and restrictions. It is reasonable to assume that the share of profits that companies allocate to investment may decrease, which will cause negative consequences in the short term.