Tax Incentives for the Export of High-Technology Products: VAT and Corporate Income Tax Mechanisms

The article examines the tax mechanisms used to stimulate exports of high-tech products in Russia between 2016 and 2024 through the zero VAT rate and corporate income tax incentives. It shows that the shift to electronic confirmation of the zero VAT rate from 1 January 2024 and the reduction of the desk-audit period to one month for compliant exporters accelerated the return of working capital, while the increased deduction coefficient for R&D expenses, the investment tax credit and the near-zero income tax rate for accredited IT companies in 2022–2024 created additional incentives for knowledge-intensive production. The VAT and income tax mechanisms are found to address different tasks — price neutrality of exports and investment attractiveness — and therefore require coordinated use. Directions for further simplification of administration and for extending tax neutrality to the export of digital services are identified.