Tax benefts as a way to keep employment in the IT-sector: legal aspect

Abstract

The article discusses changes to the current tax legislation regarding tax incentives for the IT industry, which allowed companies in the high-tech sector to develop their activities and maintain employment in a crisis and amidst the sanctions pressure. It analyzes the conditions under which companies can apply for tax benefts, cites contentious situations, proposing ways to resolve them. The article also considers the general issues of modernizing the current legislation governing the provision of tax benefts to various categories of taxpayers, raises issues of optimizing the system of tax benefts, and analyzes controversial situations related to the provision of tax benefts.