Rebate System as a Factor in the Cinema and Television Development in the Regions of Russia

The article is devoted to the development of the film infrastructure of the constituent entities of the Russian Federation through the introduction and use of one of the most effective fiscal incentives – rebates. The main advantages of the rebate system are revealed. The contribution of rebates to the Russian economy is analyzed, a comparison is made with global experience. The practice of introducing regional rebate systems on the territory of the Russian Federation is investigated. A predictive analysis of the future of rebates is carried out: both regional and international.