Like many sectors of the economy, the space industry is facing difficulties and challenges in its development, such as the imperfection of the legislation, limitations and lack of funding, the problem of attracting investment, unclear mechanism of planning and control of expenditure of budgetary funds and others. The article examines the barriers preventing the further development of the Russian space industry, in connection with which the expert expectations from the state policy are analyzed in order to preserve the leadership of Russia in the world space sphere. The promising directions of development of the space industry have been determined. Of particular importance in creating a favorable innovation and investment climate conducive to the formation of favorable conditions for the development of the space industry has a state tax policy, which is an important component of tax incentives for one of the most high-tech industries. The list of proposed measures of tax incentives and improvement of Russian legislation, contributing to the growth of investment activity, support of private high-tech companies, an increase in the share of R&D and export of high-tech products will have a positive impact on the development of the space industry in Russia.
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20 July 2023
XLV ACADEMIC SPACE CONFERENCE, DEDICATED TO THE MEMORY OF ACADEMICIAN S.P. KOROLEV AND OTHER OUTSTANDING NATIONAL SCIENTISTS — PIONEERS OF SPACE EXPLORATION
30 March–2 April 2021
Moscow, Russia
Research Article|
July 20 2023
Tax incentives for the development of Russia’s space industry
Z. M. Korzovatykh;
Z. M. Korzovatykh
a)
1
State University of management
, Moscow, Russia
Search for other works by this author on:
N. G. Morozova
N. G. Morozova
b)
1
State University of management
, Moscow, Russia
b)Corresponding author: [email protected]
Search for other works by this author on:
b)Corresponding author: [email protected]
AIP Conf. Proc. 2549, 080034 (2023)
Citation
Z. M. Korzovatykh, N. G. Morozova; Tax incentives for the development of Russia’s space industry. AIP Conf. Proc. 20 July 2023; 2549 (1): 080034. https://doi.org/10.1063/5.0108395
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