Actual issues of tax policy of Russia in the conditions of import replacement

R. B. Rubinov () and A. A. Iskandaryan ()

Scientific notes of the Russian academy of entrepreneurship, vol. 17, issue 2

Abstract: Materials and methods. The article examines the approaches of modern Russian scientists to the definition of the current state and prospects for the development of import substitution in Russia; the possible directions of tax incentives for innovative and export-oriented import substitution, as well as import substitution in the agro-industrial complex in the context of maintaining national food security are analyzed.

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