Transformation of tax benefits and preferences for investment activities

Subject. This article focuses on the system of tax incentives for investment activity in Russia. Objectives. The study aims to analyze tax incentives and preferences aimed at stimulating investment activity in order to develop specific directions for their transformation. Methods. For the study, I used methods of retrospective analysis, generalization, comparison and synthesis of expert opinions. Results. The article identifies promising areas of tax benefits transformation. Conclusions. The impact of tax preferences on investment activity is ambiguous. Insufficient effectiveness of tax benefits is associated with a number of problems.