Review: Economic growth is the most important condition for dynamic socio-economic development of any country. The problems of tax stimulation of economic growth in Russia are of particular relevance due to the fact that its indicators are very unstable, for many years the target values have never been achieved, and the efficiency of the tax instruments involved has been much lower than expected. The purpose of this paper is to study the main problems of tax stimulation of economic growth in Russia in connection with the new industrial revolution and to determine its prospective directions. The research methodology is based on the integrated application of the tools of analysis and synthesis; quantitative economic analysis and analysis of tax buoyancy are used to substantiate the main conclusions. Scientific novelty of the research is associated with the substantiation of conceptual provisions of tax stimulation of economic growth in the Russian Federation, the distinctive feature of which is the focus on the formation of a tax regime favorable to it, with a focus on the possibilities of digitalization. The necessity of transition from stimulation of economic growth through the mechanism of corporate income taxation to tax stimulation encouraging investments and innovations through other, more reliable mechanisms in the conditions of digitalization was substantiated. Application of the results: the Ministry of Finance and the Federal Tax Service can use the results of the study in determining the proactive tax policy in the Russian Federation in terms of tax incentives for economic growth.

Keywords: tax administration, Fourth Industrial Revolution, digitalization, economic mainstream, economic growth, tax incentives, tax benefits, corporate income tax, tax policy, taxes

Review: The level of economic growth in Russia at the moment is largely determined by such factors as the number of scientific achievements and the general level of technology development in the country. The Russian Federation does not lag behind in terms of scientific and technological achievements, and it can be said with confidence that at the moment the country has a sufficient number of innovative developments. However, among the weaknesses it should be noted the sector of tax incentives for innovation, which in Russia is developing at a relatively slow pace. In this regard, the purpose of this study is to identify and develop practical recommendations on the issue of stimulating innovation through the application of corporate income tax preferences. The subject of the study is corporate income tax preferences as one of the tools to encourage organizations to invest in innovation and digital development. The main conclusion of the study is that corporate income tax preferences currently do not play such a significant role in stimulating innovative organizations and innovative projects. In order to increase the effectiveness of stimulating innovative enterprises with the help of income tax preferences, it is necessary to pay attention to the problematic aspects indicated in the article, which are often the cause of tax disputes. In addition, this article indicates possible directions for solving these problematic issues, which in the future can generally improve the state of the tax system of the Russian Federation.

Keywords: digitalization, innovative activity, innovation, tax tools, support, stimulation, tax preferences, income tax, preferences, economy