taxation of IT technologies: Russian and foreign experience

Aim. The impact of tax measures on the development of IT technologies in Russia and abroad, recommendations for optimizing tax policy in the interests of the development of modern Russian technologies. The problem identified in the study: is that while European countries are adapting their regulations to Pillar Two, focusing on supporting medium-sized businesses and real R&D operations, Russia is ignoring these rules. While European countries prioritize real R&D centers and attracting domestic and foreign specialists to the IT sector, Russia prioritizes accrediting companies with high payrolls, which will further worsen the financial situation of these IT companies.

Methodology. Based on monitoring the state of the IT industry in Russia, Ireland, and Estonia, a comparative analysis of tax regimes was conducted and their key instruments were examined. To write this article, the author utilized modern scientific research methods, such as analytical, statistical, grouping, and tabular data presentation, which enabled the achievement of the stated goal.

Results. In the mid-2020s, tax policy in the IT sector ceased to be merely a tool for optimizing budgetary relations. It became a strategic lever in the global competition for technological leadership and sovereignty. The Russian model successfully fulfilled the task of providing emergency assistance and consolidating the industry during a period of shock. Its historical effectiveness in the medium term will be determined by its ability to transform from a logic of mobilization defense to a logic of building an open, technologically aggressive, and globally competitive innovation ecosystem, where tax incentives do not isolate, but rather integrate into new markets and cooperation chains.

Research implications are due to the significant role of the IT sector in the economy, as it is a key driver of economic growth, innovation, and services exports in many countries. In recent years, governments have been combining tax incentives, special regimes, and direct support to stimulate software development, R&D, and the export of digital services. At the same time, global tax coordination (Pillar Two) is underway, influencing the international tax environment for large technology companies. For Russia, this issue is particularly relevant due to import substitution goals, the development of IT export potential, and the introduction of special tax regimes for domestic IT companies.

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