On the issue of tax incentives for small technology companies in economic sectors

The relevance of the study is determined by the fact that after a year from the date of adoption of the Federal Law on the development of technology companies, the forms of state support for small technology companies (STC) provided by the law remain undeveloped, including «benefits for the payment of taxes, fees, insurance premiums, customs duties». The purpose and objectives of the study are to develop a tax mechanism to stimulate the development of the STC, taking into account the current system of tax and insurance benefits and preferential regimes by fine-tuning it and creating a hybrid model of preferential taxation of the STC by type: startup, early and mature. The study was conducted using the methods of analogy and comparative analysis, which made it possible to identify the missing elements of the tax mechanism for the formation a hybrid model of preferential taxation of small technology companies. The results of the study showed that in the absence of a legislative solution to the issue of preferential taxation of the STC, the current tax system provides the possibility of fragmentary use of its individual instruments (Simplified Taxation System, Unified Agricultural Tax) to ease the tax burden. In order to achieve the completeness of the STC tax incentive mechanism, preferential corporate income tax rates have been proposed for STC that do not fall under the current preferential instruments. The STC preferential taxation model formed in this way is called hybrid by us.