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The subject of the study is the investment tax deduction for corporate income tax as a tool for tax incentives for the development of innovative territorial clusters in Russia. The characteristic features of the cluster approach in the economy are noted. Special attention is paid to the federal programs of the Ministry of Economic Development of the Russian Federation to support the development of innovative territorial clusters. The main advantages of tax incentives over other forms of state support for cluster development are highlighted. The benefits related to clusters available in the tax legislation are described. The analysis of the emerging regulatory framework of the subjects of the Federation on the investment tax deduction for corporate income tax is carried out. The conclusion is made about the importance of state support for the development of innovation clusters, which, in the conditions of termination of direct financing in the form of subsidies, can be carried out in the form of tax incentives for investment and innovation activity of cluster participants. The analysis of regional legislation revealed that the current structure of the investment tax deduction in some subjects of the Federation is "overloaded" not always with objective restrictions or overstated requirements, which significantly limit its availability to taxpayers and reduce its effectiveness. It is proposed to direct the benefits to the participants of innovative territorial clusters in their home regions, which, thanks to the synergetic effect generated in them, will lead to an increase in tax revenues of these regions in the future.	

Investment tax deduction for corporate income tax as a promising tool for supporting innovative territorial clusters in Russia