This monograph explains the need for tax incentives for resource conservation as an imperative of neo-industrial development. Studied acting in Russia tax incentives and preferences, alternatives to tax maneuvers to stimulate economic development in the context of the fourth industrial revolution. Recommendations for tax incentives for the creation of high-tech jobs and increase of employment; proposals on improvement of tax accounting of wastes of production and consumption and implementation of the maneuver to transposition of the tax burden from environmentally friendly, frugal, waste-free for the polluting industry; as well as a set of measures to stimulate investment in energy efficiency of production.