Research output: Chapter in Book/Report/Conference proceeding › Conference contribution › peer-review
Tax burden as a factor in the sustainability of IT companies: Post-COVID dynamics in Russia. / Вылкова, Елена Сергеевна; Покровская, Наталья Владимировна; Жигалов, Вячеслав Михайлович; Муравьева, Оксана Сергеевна; Вейнер, Ирина Николаевна.
XXVII International Scientific Conference on Advance in Civil Engineering “Construction the Formation of Living Environment” (FORM-2024). EDP Sciences, 2024. 04024 (E3S Web of Conferences; Vol. 533).Research output: Chapter in Book/Report/Conference proceeding › Conference contribution › peer-review
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TY - GEN
T1 - Tax burden as a factor in the sustainability of IT companies: Post-COVID dynamics in Russia
AU - Вылкова, Елена Сергеевна
AU - Покровская, Наталья Владимировна
AU - Жигалов, Вячеслав Михайлович
AU - Муравьева, Оксана Сергеевна
AU - Вейнер, Ирина Николаевна
PY - 2024/6/7
Y1 - 2024/6/7
N2 - The dynamics of the tax burden as a factor in the economic sustainability of Russian IT companies from pre-COVID 2019 to post-COVID 2021, taking into account the scale of their activities is studied herein. In terms of new challenges for companies in the IT sector as a system-forming industry, one of the key areas is to increase sustainability, which contributes to sustainable development in the face of adverse external influences. The purpose of the study is to determine the regions of Russia with the lowest tax burden in the IT sector, as well as the size of IT companies with the lowest tax burden in the specified period. For this purpose, statistical methods are used, in particular, the calculation of average measures of trends in terms of the tax burden of IT companies by region, with consideration to the size of companies. This made it possible to identify best practices and favorable conditions for the development of IT business in terms of tax burden. In parallel, the study shows the importance of the territorial factor of economic sustainability, since IT companies in regions with a favorable tax regime have a low level of tax burden.
AB - The dynamics of the tax burden as a factor in the economic sustainability of Russian IT companies from pre-COVID 2019 to post-COVID 2021, taking into account the scale of their activities is studied herein. In terms of new challenges for companies in the IT sector as a system-forming industry, one of the key areas is to increase sustainability, which contributes to sustainable development in the face of adverse external influences. The purpose of the study is to determine the regions of Russia with the lowest tax burden in the IT sector, as well as the size of IT companies with the lowest tax burden in the specified period. For this purpose, statistical methods are used, in particular, the calculation of average measures of trends in terms of the tax burden of IT companies by region, with consideration to the size of companies. This made it possible to identify best practices and favorable conditions for the development of IT business in terms of tax burden. In parallel, the study shows the importance of the territorial factor of economic sustainability, since IT companies in regions with a favorable tax regime have a low level of tax burden.
UR - https://www.mendeley.com/catalogue/791a4f5b-e8c6-3b21-a9c9-cc1c85b43d54/
UR - https://www.mendeley.com/catalogue/791a4f5b-e8c6-3b21-a9c9-cc1c85b43d54/
UR - http://www.scopus.com/inward/record.url?eid=2-s2.0-85196517212&partnerID=MN8TOARS
U2 - 10.1051/e3sconf/202453304024
DO - 10.1051/e3sconf/202453304024
M3 - Conference contribution
T3 - E3S Web of Conferences
BT - XXVII International Scientific Conference on Advance in Civil Engineering “Construction the Formation of Living Environment” (FORM-2024)
PB - EDP Sciences
Y2 - 19 May 2023 through 19 May 2023
ER -
ID: 121072988