Tax sensitivity of the main industries of the Russian Federation

This paper examines the tax sensitivity of Russian industrial sectors as a key factor in the effectiveness of state tax and industrial policy. The study is based on the hypothesis that knowledge-intensive and innovation -driven industries are more sensitive to changes in the tax burden than traditional and resourcebased ones. The objective of the paper is to empirically assess the impact of the tax burden on output and determine the differences in elasticity between knowledge-intensive and less knowledge-intensive sectors. The methodological basis of the study is represented by a regression analysis based on 2010-2022 data for five industrial sectors: mechanical engineering, metallurgy, food industry, electric power, and coal mining. The indicators used were the volume of shipped products and the tax burden, calculated as the ratio of total tax revenues to the volume of output. The results showed a stable negative relationship between the tax burden and output, with the greatest sensitivity observed in knowledge-intensive industries. This confirms the need to differentiate tax policy taking into account industry characteristics and innovation activity. The findings have practical implications for the development of targeted tax incentives aimed at accelerating technological innovation and ensuring industrial growth in the context of structural restructuring of the Russian economy