The tax benefits impact on the it companies effectiveness in the russian regions

The article provides a quantitative assessment of the impact of tax benefits on the development efficiency of IT companies in Russia. The study was conducted at the regional level using econometric modeling methods. The authors performed calculations and rating for all subjects of the Russian Federation. The stochastic frontier analysis tested by the authors in several previous scientific works is used as the main research method. The study proved that the provision of regional tax benefits for IT companies is not always an effective measure to increase their level of development. The implementation of an integrated approach to solving the problem of stimulating the effective development of IT industry companies is recommended.