The improvement of tax incentives based on the typology of sectors of the economy according to the degree of influence of sanctions restrictions

The article considers the impact of sanctions restrictions on the economic condition of enterprises operating in different sectors of the economy to identify the most affected new challenges of industries that need to be provided with tax incentives. The indicators of tax security of the state are analyzed, for example, the growth rate of tax revenues from enterprises in 2023 compared to 2022. etc. The subject of the study is the activities of organizations under sanction restrictions in 2022-2023. The author analyzed data on companies engaged in 45 types of economic activities. The study employed economic-statistical, graphical, and multivariate statistical methods, allowing differentiation of economic sectors based on the level of impact of sanction restrictions. The novelty of the research lies in the typology of economic sectors based on clustering according to the degree of influence of sanction restrictions using multivariate statistical methods. Five clusters were identified and scientifically substantiated. Suggested directions of improvement of tax incentives of branches of the economy. The scientific novelty of the study is the typology of economic sectors based on clustering according to the degree of influence of sanction restrictions using multivariate statistical methods. The author selected and analyzed indicators that allow for the consideration and assessment of the economic, tax, and investment potential of enterprises operating in various sectors of the economy to determine the degree of impact of external economic and internal conditions on their state in the context of new challenges to tax security. The main conclusions of the study are: a) the existence of significant differentiation in the level of impact of sanction restrictions on the economic situation of sectors; b) despite the overall increase in tax revenues and the rising number of profitable enterprises in Russia, several sectors of the Russian economy are significantly lagging in terms of development, partly due to the effects of sanctions; c) several sectors require additional measures aimed at minimizing the impact of threats to tax security.

Tax security, taxes, sectors of the economy, income tax, tax incentives, sanctions restrictions, cluster analysis, economic potential, investment potential, tax potential