Under the conditions of modern transformation of the external environment caused by the trends of neo-industrial development of the economy and digital transformation, the issue of creating new highly productive jobs becomes acute. The authors analyze the use of tax incentives by the state. Particular attention is paid to social issues arising in the light of the transformation of the labor market. The result of the analysis was a consolidated system of tax instruments to stimulate economic subjects to create high-tech jobs.
tax incentives, neo-industrial development, high-tech jobs, tax regulation
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