Current trends of tax incentives of investment activities in the Russian Federation

The article shows that tax incentives in crisis economic circumstances with a shortage of financial resources is the Central mechanism for the implementation of investment programs. The problem of tax stimulation of investment activity in Russia is analyzed. Recommendations on the process of changing some taxes to improve the economy as a whole are presented. The tasks of tax policy are determined. Recommendations for improving the provision of investment tax credit are presented. Recommendations for the modernization of a number of taxes in order to stimulate investment in the domestic economy.