Perspectives for non-primary export development in Russia and measures of its tax incentives

Abstract

Non-primary export is one of the most promising areas for the development of Russian foreign economic activity. However, the significant influence of geopolitical problems and underdeveloped internal mechanisms of statutory regulation, state support and stimulation of non-primary exports in Russia do not allow to use all available potential in this regard. As such, the problems of non-primary export development in Russia are being actualized with a view to ensuring a positive influence of this kind of foreign economic activity both on the welfare of the state as a whole and on strengthening its positions in world markets. The purpose of the article is to consider the specifics of non-primary export development in Russia and to propose measures to stimulate its growth. The object of the study is the existing system of non-primary export in Russia with its inherent features and operating principles. The research methodology is as follows: scientific search, generalization, systematization, analysis, graphical construction, modeling, formalization, and forecasting. The key research results consist in the systematization of information on Russia's promising non-primary export industries, the study of the current system of state support for export, the identification of problematic aspects and the search for solutions, and the development and justification of mechanisms for tax incentives for non-primary export, including due to the proposed division of enterprises into target groups depending on the volume of income from their foreign economic activities. The practical value of the results obtained is that they can be used at the macro level by introducing amendments to the regulatory and legislative acts of the Russian Federation on export regulation in accordance with the results of the grant of the President of the Russian Federation for stimulating and supporting non-primary export.