Finance: Theory and Practice | 2026
Authors: Galushko D.V.; Kiselev A.S.; Ostroushko A.V.
DOI: 10.26794/2587-5671-2026-30-2-63-77
Journal: Finance: Theory and Practice
Year: 2026
Publisher: Financial University under The Government of Russian Federation
Document Type: Article
Open Access: All Open Access; Gold Open Access
Cited by: 0
The urgency of ensuring technological sovereignty is determined by the transformation of the global geopolitical and economic order, where technological superiority has become an integral factor in the stability, well-being and development of all sectors of the economy of the Russian Federation. The purpose of the study is to identify and systematize financial and legal instruments that contribute to ensuring the technological sovereignty of the priority sectors of the Russian economy in the context of sanctions pressure and global technological competition. To achieve the goal, the following tasks are set: to reveal the essence of the concept of “technological sovereignty” as a legal category, to identify and analyze obstacles to ensuring technological sovereignty. The research is based on a comprehensive methodological approach that combines general scientific and private scientific methods of cognition: analysis and synthesis, induction and deduction, theoretical modeling, a systematic method, formal law, comparative law and the method of legal forecasting. This paper identifies shortcomings and suggests ways to improve existing financial and legal instruments. It is concluded that financial and legal instruments are the basis for building a system of technical sovereignty in Russia. The proposed changes in the legislative framework of the Russian Federation are aimed at improving the legal mechanisms ensuring technological sovereignty. The comprehensive use of financial and legal instruments such as subsidies, tax incentives, public-private partnerships and support through development institutions creates the conditions for technological independence of the country. Optimization of their application requires further systematization of legal regulation and strategic planning, which will effectively respond to the challenges of global competition. The legal work on the implementation of the proposed changes should be comprehensive and systematic. © Galushko D.V., Kiselev А.S., Ostroushko А.V., 2026.
economic instruments; economic sectors; import substitution; legal instruments; PPP; public policy; sovereignty; SPIC; tax incentives; technological sovereignty