The mechanism of tax stimulation of industry 4.0 in modern Russia

Abstract

Transition to Industry 4.0 in the 21st century takes place in the conditions of past industrial revolutions of the 19th–20th centuries, which were accompanied by transformation of the system of public production. Technologies change very quickly, creating new factors of formation of not only inter-sectorial and inter-country, but also inter-subject, communications—between the state and entrepreneurial subjects, which stimulates the emergence of a new revolutionary stage of transition of countries to the concept “Industry 4.0”. Here the authors conduct aspect analysis of actual mechanism of tax stimulation of Industry 4.0 in modern Russia as one of state tool that allows influencing entrepreneurial subjects and receiving feedback—which determines effectiveness of the system of their interaction.