Рис. 2. Уровни цифровой зрелости в разбивке по географическим регионам [4] Довбий И.П., Ионова Н.В., Четвертая промышленная революция (аспекты Довбий Н.С. инвестиционно-финансового и кадрового обеспечения)

No abstract

The article displays basic problems and it studies prospects of the development ofthe agrarian entrepreneurship in contemporary Russia. Under the conditions of theforeign economic sanctions, respective Russian counter sanctions and the Russiandirection of a large scale import substitution it is necessary to start the activity in the fieldof the creation of the conditions for the modernization of agrarian technologies ofproduction, in the creation of highly qualified information and analytical services, in thetraining the personnel for the farming, in the increase of the arable surface for workingentrepreneurs doing business in the agricultural sphere. Such measures like the increaseand qualitative improvement of public grasslands and hayfields for cattle from privatesubsidiary farms, development of agricultural cooperation in gathering, storage,processing, formation of lots of goods and the selling of the production of farms andprivate subsidiary farms, development of the infrastructure and logistic provision of ruralareas will allow creating conditions for a competitive and balanced development of theagricultural business.

Издается с октября 2008 года Периодичность издания-4 раза в год Журнал входит в Перечень российских рецензируемых научных журналов, в которых должны быть опубликованы основные научные результаты диссертаций на соискание ученых степеней доктора и кандидата наук. Журнал зарегистрирован Федеральной службой по надзору в сфере связи, информационных технологий и массовых коммуникаций (свидетельство ПИ № ФС 77-38445), Международным центром ISSN, включен в международные базы данных EBSCO Publishing, Genamics JournalSeek, Ulrich's Periodicals Directory, является членом Международной ассоциации издателей Cross Ref, имеет Российский индекс научного цитирования и подписной индекс агентства «Роспечать»-37254. Деятельность журнала осуществляется на основе материалов Международного Комитета по публикационной этике (COPE) Технический редактор-Хаятова Лилия Рэхтямовна Дизайн обложки-Булычева Марина Александровна

Abstract. The article analyzes the tax benefits for the enterprises of Russia. Their analysis is carried out in the context of territorial affiliation of tax benefit. Tax benefits were granted as anti-crisis measures: promotion of entrepreneurship, reduction of informal employment, implementation of investment projects. Their granting was often characterized by haphazard nature. There were cases of abuse in the application of tax benefits. The entrepreneur must be ready to prove their right to benefits.Tax benefits have a triple effect: economic, fiscal-budgetary, social. The state tax policy allowed reducing the level of debt burden for 2016. Simultaneously, the increase in tax and non-tax revenues of the consolidated budgets was ensured. The authors analyze the regional and sectoral tax benefits. They are very diverse, especially for small businesses. This is due to socio-economic differentiation of regions. The magnitude of the regional tax burden is determined by the complex of factors: external and internal.The application of tax benefits is associated with big problems. First of all, this is a concealment of income. Secondly, there is a problem of "double" taxation. Difficulties are also associated with applying individual tax regimes: special economic zones, territories of advanced development. The problem of drawing "out of the shadow" of selfemployed citizens is very acute. There must be a special fee regime for them: there is no guarantee of employment for such citizens. The problems of regional taxation of entrepreneurial activity include, on the one hand, the availability and development of various benefits, and on the other hand, their nonsystem character, the impossibility of identifying and using various mechanisms in the aggregate, for example, the mechanisms for the development of entire industries and social directions in entrepreneurship. The authors emphasize that the conditions in which the modern economy of Russia is developing, actualize the task of analyzing the effectiveness of tax benefits.