Annotation

The article is devoted to the study of tax instruments for the development of the secondary vocational education sector. As part of the study, an analysis of the current regional legislation was carried out, on the basis of which it was concluded that in various regions of the Russian Federation there is a shortage of personnel in certain areas of specialties, mainly in the field of production and industrial specialties. In addition, many regions where there is a shortage of personnel do not provide any tax benefits to enterprises participating in the federal project “Professionalism”, as well as other organizations that provide financial assistance to institutions of secondary vocational education that implement educational programs in scarce specialties. Based on the results, it was concluded that it is necessary to consolidate the investment tax deduction for organizations providing financial support to institutions of secondary vocational education at the federal level.