EFFECTIVE TAX INSTRUMENTS OF STATE SUPPORT OF DIGITAL PROCESSES OF DIGITAL TRANSFORMATION OF NATIONAL ECONOMICS

Abstract

The article is devoted to the formation of priority areas of state funding of R&D of the digital profile and scientific research infrastructure, stimulation of capital investments in the development of digitalization, promotion of commercial innovations and innovative entrepreneurship, technological transfer between various participants of scientific and research activities, as well as the formation of a unified infrastructure for making management decisions, related to the digital transformation of the economy. At the same time, the institutional efforts of many countries are aimed primarily at the development of those digital technologies that can provide national companies with competitive advantages in global markets and generate long-term economic benefits for states. These are modern communication technologies and network infrastructure (telecommunications), cloud technologies and services, the Internet of Things and the Industrial Internet, artificial intelligence and cloud computing, direct state financial support is in most cases used to stimulate the processes of digital transformation of economic activity, and sometimes is the main part of the general problem, for which national governments of states create or stimulate the creation of special funds. As world experience shows, one of the key motivational tools for supporting the processes of digitization of national economies is the state's stimulation of private investment capital investments in the ICT sector. They include, in particular, costs for research and development of a digital profile, primarily software development, production of computer equipment, semiconductors and other electronic products. The relevance of this study is reflected in the stimulation of the digital transformation of national economies, which rely on the system of regulatory and legal documents of a strategic and operational nature. The main goals of the article are the formulation of the priority areas of state funding of R&D of the digital profile and scientific research infrastructure, the stimulation of capital investments in the development of digitalization, as well as the formation of a unified infrastructure for making management decisions related to the digital transformation of the economy.