Substantiation of the need for financial incentives for import substitution in industry in modern conditions

The article is devoted to substantiating the need for financial incentives for import substitution in industry in modern conditions. The key factor that determines the need to stimulate import substitution in industry, in particular financial, is due to the problem of technological sovereignty. The article systematizes the key areas of ensuring technological sovereignty, as well as identifies priority areas of industry from the perspective of import substitution. The study and analysis of the federal law "On Industrial Policy in the Russian Federation" allowed us to systematize the following areas of stimulating industrial development. Business needs for government support depend on the scale and stage of production development.