Principles of tax regulation of the ecosystem of technological development in the context of ensuring technological security of Russia

Anna Tihonova

doi:10.12737/1998-0701-2025-11-9-23-30

UDC 336.2 CSCSTI 06.73 Russian Classification of Professions by Education 38.02.06 Russian Library and Bibliographic Classification 65 Russian Trade and Bibliographic Classification 776 BISAC BUS064020 UDC 657.6 BISAC BUS064000 BISAC BUS064010

9 more Collapse

PRINCIPLES OF TAX REGULATION OF THE ECOSYSTEM OF TECHNOLOGICAL DEVELOPMENT IN THE CONTEXT OF ENSURING TECHNOLOGICAL SECURITY OF RUSSIA Principles of tax regulation of the ecosystem of technological development in the context of ensuring technological security of Russia

АА Аа

Published in Auditor · Volume 11, Issue 9 · Pages 23–30 · Rubric: TAXES AND TAXATION

DOI: https://doi.org/10.12737/1998-0701-2025-11-9-23-30

Received: 05.08.2025 Accepted: 25.09.2025 Published: 25.09.2025

Authors

Anna Tihonova

ORCID Scopus ResearcherID SPIN

Anna Tihonova

Science rang: docent

Financial University under the Government of the Russian Federation professor, veduschiy nauchnyy sotrudnik · Kafedra nalogov i nalogovogo administrirovaniya, Centr nauchnyh issledovaniy i strategicheskogo konsaltinga · Moscow

ORCID Scopus ResearcherID SPIN

ABSTRACT

The subject of the article is the principles of taxation and tax regulation of the provision of the ecosystem of technological development. The work considers the architecture of the ecosystem of technological development, provides its constituent elements of the relationship and functions of the constituent elements of the ecosystem. The main subjects (technology companies) and peripheral (other organizations, government, financial institutions, as well as academic and research organizations) are identified as elements of the ecosystem. The author's classification of types of tax support for ecosystems of technological development is given: functional, sectoral, territorial, cluster, zonal, subject-sectoral, point. The author characterized the interaction of fiscal and monetary policies, on the basis of which a conclusion was made about the advantage of fiscal policy (fiscal leadership regime) over monetary policy (monetary leadership regime). The study uses general scientific methods: abstraction, analysis, synthesis, induction and deduction. Among the specific scientific methods, tabular and graphical methods of data visualization are used. The main scientific conclusion is that the system-forming principles of tax regulation of technological sovereignty are consistency and complexity. The principle of systematic taxation assumes that the interaction between the elements of the ecosystem of technological development is no less important than these elements themselves. The principle of complexity is responsible for the level of complexity and diversity of the system of tax regulation of technological sovereignty and tax instruments. The systematic nature of tax regulation is manifested in several aspects: 1) the multiplicative (emergent) nature of the influence of tax instruments; 2) the presence of distorting effects of tax regulation of technological ecosystems; 3) taking into account the relationship between tax and other economic regulators of ensuring technological sovereignty. The principle of complexity assumes that tax incentives for ecosystems of technological development should include functional, sectoral and territorial aspects.

KEYWORDS

technological sovereignty, systematics of taxation, complexity of taxation, tax incentives, innovations, effects of taxation, technological leadership, principles of taxation, tax regulation, tax benefits

Funding

The article was prepared based on the results of research carried out at the expense of budgetary funds under a state assignment for the Financial University.

1. Huang L., Mi L., Wu F. An analysis of the current situation and trend of the industrial innovation ecosystem abroad // International journal of scientific research and management. 2019. Vol. 40 (5). Pp. 1-12.

2. Cheng Q., Zhao Y., Wu Y. The impact of value Co-creation model of open innovation ecosystem on value Co-creation effect: based on the model of cross level regulation effect // Science & Technology Progress and Policy. 2021. Vol. 38 (17). Pp. 87-96.

3. Xin C., Li M., Wu Y. Firms' Knowledge base and value Co-creation in innovation ecosystem // R&D management. 2022. Vol. 34 (2). Pp. 79-90.

4. Adner R. Ecosystem as structure: an actionable construct for strategy // Journal of Management. 2017. Vol. 43 (1). Pp. 39-58. DOIhttps://doi.org/10.1177/0149206316678451.

5. Siluanov A. Rol' byudzhetnoi politiki v obespechenii finansovogo i tekhnologicheskogo suvereniteta strany // Ekonomicheskaya politika. 2024. T. 19, № 5. S. 6-29. DOIhttps://doi.org/10.18288/1994–5124-2024-5-6-29. EDN: https://elibrary.ru/KFTYBN. DOI: https://doi.org/10.18288/1994-5124-2024-5-6-29

6. Kapkanshchikova S.V., Kapkanshchikov S.G. Perspektivy perekhoda ot diskretsionnoi fiskal'noi politiki v sovremennoi Rossii k politike avtomaticheskoi // Simbirskii nauchnyi vestnik. 2015. № 4 (22). S. 101-110. EDN: https://elibrary.ru/VUCRCH.

7. Adam K., Billi R.M. Distortionary fiscal policy and monetary policy goals // Economics Letters. 2024. Vol. 122. Is. 1. Pp. 1-6. https://doi.org/10.1016/j.econlet.2013.10.017.

8. Bogachev S.V., Vishnevskii V.P. Nalogovoe stimulirovanie ekonomicheskogo rosta v Rossii: analiz s pozitsii nalogovoi dinamichnosti // Terra Economicus. 2024. T. 22. № 2. S. 22-38. DOI:https://doi.org/10.18522/2073–6606-2024-22-2-22-38. EDN: https://elibrary.ru/QOHMSZ. DOI: https://doi.org/10.18522/2073-6606-2024-22-2-22-38

9. Marattin L., Marzo M., Zagaglia P. Distortionary tax instruments and implementable monetary policy // International Review of Economics & Finance. 2013. Vol. 25. Pp. 219-243. https://doi.org/10.1016/j.iref.2012.07.006.

10. Frumina S.V. Dostizhenie tekhnologicheskogo suvereniteta: rol' tselepolaganiya i instrumentov byudzhetno-nalogovoi politiki // Problemy ekonomiki i yuridicheskoi praktiki. 2025. T. 21, № 2. S. 288-293. DOIhttps://doi.org/10.33693/2541–8025-2025-21-2-288-293. EDN: https://elibrary.ru/RPQYXB. DOI: https://doi.org/10.33693/2541-8025-2025-21-2-288-293

11. Edler J., Blind K., Kroll H., Schubert T. Technology sovereignty as an emerging frame for innovation policy. Defining rationales, ends and means // Research Policy. 2023. Vol. 52. Is. 6. 104765. https://doi.org/10.1016/j.respol.2023.104765. EDN: https://elibrary.ru/JFINLC.

12. Okun'kova E.A., Ozerov S.L., Kolesnikov A.V., Zakharov E.V. Sotsial'no-ekonomicheskie funktsii ekosistem i ikh rol' v ekonomicheskom razvitii // Ekonomika i upravlenie: problemy, resheniya. 2021. T. 3, № 10(118). S. 120-127. DOIhttps://doi.org/10.36871/ek.up.p.r.2021.10.03.013. EDN: https://elibrary.ru/DFSXMG.

13. Goncharenko L.I. Konstruktiv preferentsial'nykh nalogovykh rezhimov kak determinanta privlecheniya investitsii v innovatsionnoe razvitie Rossii // Ekonomika. Nalogi. Pravo. 2024. T. 17, № 3. S. 156-166. DOIhttps://doi.org/10.26794/1999-849X-2024-17-3-156-166. EDN: https://elibrary.ru/QQYEJM.

14. Gereev R.A. Osobennosti nalogovogo stimulirovaniya promyshlennogo proizvodstva // Nalogi i nalogooblozhenie. 2018. № 3. S. 1-10. EDN: https://elibrary.ru/YWFOXG.

15. Mel'nikova N.P. Kontseptual'naya model' formirovaniya innovatsionnogo klastera // Ekonomika: vchera, segodnya, zavtra. 2020. T. 10. № 1-1. S. 38-44. DOI:https://doi.org/10.34670/AR.2020.91.1.004. EDN: https://elibrary.ru/BZGGBZ.

16. Ibragimova D.R. Osobennosti nalogovogo stimulirovaniya promyshlennykh i innovatsionnykh klasterov v Rossii // Nalogi i nalogooblozhenie. 2021. № 1. S. 35-49. DOI:https://doi.org/10.7256/2454-065X.2021.1.34899 EDN: https://elibrary.ru/ETZKOG

17. Sinenko O.A. Modeling the Policy of Tax Incentives for Sustainable Development of the Region: The Case of the Far Eastern Federal District of Russia // Journal of Tax Reform. 2024. Vol. 10, No. 2. P. 312-333. DOIhttps://doi.org/10.15826/jtr.2024.10.2.171. EDN ATITXK.

18. Lapin V.N. Razvitie nalogovykh preferentsii dlya stimulirovaniya fundamental'nykh otraslei ekonomiki // Vestnik Saratovskogo gosudarstvennogo sotsial'no-ekonomicheskogo universiteta. 2005. № 10. S. 76-81. EDN KZCZMZ.

19. Sekushin A.Yu. Tochechnye i kompleksnye nalogovye stimuly podderzhki farmatsevticheskoi promyshlennosti // Nalogi i nalogooblozhenie. 2025. № 3. S. 66-78. DOI:https://doi.org/10.7256/2454-065X.2025.3.74740 EDN: https://elibrary.ru/XQJPOI

20. Sekushin A.Yu. Kompleksnoe stimulirovanie farmatsevticheskoi otrasli kak faktor obespecheniya lekarstvennoi bezopasnosti Rossiiskoi Federatsii // Natsional'naya bezopasnost' / nota bene. 2024. № 3. S. 40-61. DOI:https://doi.org/10.7256/2454-0668.2024.3.70705 EDN: https://elibrary.ru/IHFAXQ

GOST

Tihonova A. V. Principles of tax regulation of the ecosystem of technological development in the context of ensuring technological security of Russia // Auditor. 2025. no. 9. pp. 23-30. DOI: https://doi.org/10.12737/1998-0701-2025-11-9-23-30. (Date of access 26.10.2026).

MLA

Anna Tihonova. "Principles of tax regulation of the ecosystem of technological development in the context of ensuring technological security of Russia." Auditor 11.9 (2025): 23-30. DOI: https://doi.org/10.12737/1998-0701-2025-11-9-23-30.

APA

Tihonova A. V. (2025). Principles of tax regulation of the ecosystem of technological development in the context of ensuring technological security of Russia. Auditor, 11(9), 23-30. https://doi.org/10.12737/1998-0701-2025-11-9-23-30

Chicago

Anna Tihonova. "Principles of tax regulation of the ecosystem of technological development in the context of ensuring technological security of Russia." Auditor 11, no. 9 (2025): 23-30. https://doi.org/10.12737/1998-0701-2025-11-9-23-30.

WIKI

{{cite journal | author = Tihonova A. V. | title = Principles of tax regulation of the ecosystem of technological development in the context of ensuring technological security of Russia | journal = Auditor | year = 2025 | volume = 11 | issue = 9 | pages = 23-30 | doi = 10.12737/1998-0701-2025-11-9-23-30 }}

Copy

Export: BibTeX EndNote RefMan RusMARC

PRINCIPLES OF TAX REGULATION OF THE ECOSYSTEM OF TECHNOLOGICAL DEVELOPMENT IN THE CONTEXT OF ENSURING TECHNOLOGICAL SECURITY OF RUSSIA Principles of tax regulation of the ecosystem of technological development in the context of ensuring technological security of Russia

Confirmation