Journal of Siberian Federal University. Humanities & Social Sciences / Development of Legal Means of Adaptation to Sanctions Measures in the IT Sector

Full text (.pdf)
Issue
Journal of Siberian Federal University. Humanities & Social Sciences. 2024 17 (6)
Authors
Dobrobaba, Marina B.; Minbaleev, Aleksey V.
Contact information
Dobrobaba, Marina B.: Kutafin Moscow State Law University; Russian Customs Academy Moscow, Russian Federation; Minbaleev, Aleksey V.: Kutafin Moscow State Law University, Moscow, Russian Federation;
Keywords
information technology; software; sanctions policy; IT sector; government support measures; information security; information infrastructure; digital sovereignty; digital economy; grant support; tax benefits
Abstract

The IT sector is one of the most important sectors of the Russian economy, the core of the digital economy. Supporting innovative and accelerated development of the IT industry helps to ensure the information security in Russia. The work examines existing tools and approaches in the mechanism of legal regulation of public relations in the IT sector under the influence of sanctions policies of unfriendly countries. The analysis of priority measures to support the IT sector led to the conclusion that existing support measures are sufficiently structured and cover the different needs of a wide range of IT companies. It is shown that currently the most effective measures aimed at adapting to sanctions measures are: 1) tax benefits, the use of which has significantly reduced the tax burden on the IT sector; 2) preferential loans; 3) grant support; 4) stimulation of demand; 5) preferential mortgages for employees of IT companies; 6) deferment from the army; 7) exemption from inspections; 8) employment of foreigners; 9) IT education. At the same time, it has been revealed that the implementation of a number of measures of state support for the IT industry faces serious problems, and therefore it seems necessary to carry out serious work on the formation of additional and targeted measures to support specific segments of the IT industry, as well as a revision of tools and approaches for adaptation purposes IT sector to sanctions measures. This mechanism should be based on the principle of technological neutrality of the state and the protection of its information and digital sovereignty. The authors criticize the approach in which the use of government support measures is accompanied by the simultaneous imposition of additional financial burden on companies in the IT sector. As additional measures to support the IT industry, it was proposed: reimbursement to the tax agent company of 13 % of the personal income tax transferred for employees of IT companies; development of measures to return domestic IT specialists to the IT industry; establishing the possibility of hiring foreign IT specialists to work remotely without additional requirements; application of a program to provide preferential loans to software developers guaranteed by the purchase of domestic software; implementation of budget restrictions for state- owned companies to develop their own software; development of mechanisms for receiving free online consultations from companies specializing in providing legal services to the IT sector. The need to study and disseminate regional experience in supporting the IT sector throughout the country is shown

Pages
1047–1066
EDN
KNBPET
Paper at repository of SibFU
https://elib.sfu-kras.ru/handle/2311/152970

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