Open AccessFavorable Tax Treatment of Russian Software Companies and its Evolution from the Choice of Preferences to the Tax Maneuver in IT industry
Author(s) -
Владимир Громов
Publication year - 2022
Publication title -
finansovyj žurnal
Language(s) - English
Resource type - Journals
eISSN - 2658-5332
pISSN - 2075-1990
DOI - 10.31107/2075-1990-2022-3-9-27
Subject(s) - scope (computer science) , tax reform , tax policy , modernization theory , double taxation , business , industrial organization , order (exchange) , value added tax , indirect tax , software , economics , tax credit , tax basis , public economics , state income tax , computer science , finance , economic growth , programming language , gross income