Contradiction of Clusters Taxation in Russia: Taxes as Barriers and Stimuli for Clustering

The purpose of the article is to study the role of taxation in the process of clustering of modern Russian economy. Methodological basis of the research consists of methods of induction, deduction, synthesis, problem and systemic analysis, modeling, and forecasting. The work also uses the method of scenario analysis for determination of the perspectives of development of the process of clustering in Russia depending on the fiscal policy. During the research, the authors determine sense and specifics of taxation of clusters in Russia, analyze tax barriers of development of the process of clustering of modern Russian economy, and study problems and perspectives of tax stimulation of clustering in Russia. As a result of the research, the authors come to the conclusion that taxes play a contradictory role in the process of clustering of economy of modern Russia, being barriers and stimuli for creation and development of clusters at the same time. Based on complex analysis of situation in modern Russia, possible scenarios are offered for clustering of Russian economy, depending of state fiscal policy.