Abstract: 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.

Abstract: The article examines the impact of such factors as the average monthly salary of employees, investment in fixed assets, tax burden, cost value for research and development, and workforce productivity. For building the model, the author applies statistical data on socioeconomic development indicators of 32 constituent entities of the Russian Federation for 2017. Tax burden lowers the workforce productivity; therefore, the use of tax incentives and preferences contributes to the achievement of the goals of economic growth. The research is based in the general scientific methods of analysis and synthesis, as well as econometric analysis. The article is dedicated to the creation of correlation-regression model of impact assessment. The conclusion is drawn that three out of four determinants indicate a significant positive correlation with workforce productivity. The effective tax incentive mechanism may become a catalyst for the economic development and contributes to securing employment.

Abstract: Efficient tax incentives are supposed to contribute to the economic growth in long-term and short-term perspectivbes. In this research Steshenko analyzes institutional constraints of tax incentives, in particular, susceptibility of an economic sector to tax incentives; the fact that tax incentives are constrained by budget losses as a result of falling out tax revenues ('tax expenses'); vertical (sectoral) orientation of tax incentives; competence of tax authorities to evaluate the final results when granting tax benefits. The author in detail describes each constraint from the point of view of the way it affects the economic growth. In the course of his research the author has applied economic statistical, historical logical, comparative and restrospective analysis methods as well as the systems approach to studying economic phenomena and processes. The author makes theoretical provisions about the essense and role of the motivating function of taxes in terms of institutional constraints of tax incentives that prevent the economic growth (susceptibility of an economic sector to tax incentives; the fact that tax incentives are constrained by budget losses as a result of falling out tax revenues ('tax expenses'); vertical (sectoral) orientation of tax incentives; competence of tax authorities to evaluate the final results when granting tax benefits) and makes recommendations regarding adapting of tax incentives to aforesaid constraints for the purpose of boosting the economic growth.