Hi Alexey,
It is possible to use variables in include statements, however there is one limitation - the variables must be known at the time the playbook YAML is parsed, and therefore cannot be based on "inventory" variables (facts, group_vars or host_vars) or parameterized role variables (which is why your test case is failing).
What you can do instead is a conditional include:
- include: one_sub_task.yml
when: subtask == 'one_sub_task'
- include: another_sub_task.yml
when: subtask == 'another_sub_task'
Hope that helps!