Tax Incentives for Use of Alternative Energy Sources in the Russian Federation

Ponomareva, Nadezhda V.; Zvereva, Anna; Голубцова, Е. В.; Ilyashenko, Svetlana

doi:10.32479/ijeep.7964

Cited by 8 publications

(8 citation statements)

References 9 publications

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“…Additionally, the amount of damage to natural resources was taken into account. Specific calculation methods were presented in the by-law "The list of regulatory legal documents recommended for use in assessing and compensating for harm caused to the environment as a result of environmental offenses" [5].…”

Section: Resultsmentioning

confidence: 99%

“…Fiscal non-tax revenues, including parafiscalities, which were allowed not only to state authorities, but also to other public-law entities with the obligation to transfer a defined payment share to the budget and tax system of the Russian Federation, began to actively come to budgets of various levels [4]. The trend of increasing the tax burden on business began to emerge already in 2014 the tax burden increased by 0.4% of GDP compared to 2013, the amount of fees exceeded 700 billion rubles, and by the end of 2018 the volume of payments approached the mark of 1.5 % of GDP or almost 1.520 trillion rubles [5].…”

Section: Introductionmentioning

confidence: 99%

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Environmental Non-Tax Revenue as a Source of Business Financial Risks

Gordienko¹

2020

Proceedings of the Ecological-Socio-Economic Systems: Models of Competition and Cooperation (ESES 2019)

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This article draws out the essence of fiscal nontax revenue in the fiscal system of the Russian Federation. The set of fiscal non-tax revenues in the field of ecology has been examined in chronological order since 1991. The current practice of these revenues is represented by fees for the negative impact on the environment, ecological, recycling, resort, as well as the carbon charge which is currently under discussion. The possibility of creating a targeted environmental extra-budgetary fund on the basis of combining payments for negative environmental impacts, environmental and recycling fees is being considered. A critical analysis of the feasibility of introducing and applying fees, as well as their environmental effect, is given. The prospects of restructuring and systematizing the totality of environmental fiscal non-tax revenues in order to solve current environmental and related economic problems in the Russian Federation are assessed.

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Section: Resultsmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

Environmental Non-Tax Revenue as a Source of Business Financial Risks

Gordienko¹

2020

Proceedings of the Ecological-Socio-Economic Systems: Models of Competition and Cooperation (ESES 2019)

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“…Following an unprecedented drop in oil prices, the national currency collapsed, as shown in figure 3 [17]. As a result, the budget execution forecasts for expenditures have been revised.…”

Section: Resultsmentioning

confidence: 99%

“…The second most important tax revenue of the budget is the tax on mineral extraction, which is planned to be received in the amount of 6.036 trillion rubles, and the tax on the extraction of hydrocarbons accounts -5.979 trillion rubles. In this relation, in order for the budget to be less dependent from such accounts, some researchers state that an increase in use of alternative energy resources (such as sun or wind energy) compared to traditional oil and gas might become a solution [17].…”

Section: Methodsmentioning

confidence: 99%

Features of the budget and tax policy of the Russian Federation

et al. 2020

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The purpose of the article is to analyze the main directions of the budget and tax policy of the Russian Federation, which is particularly relevant in view of the expected recession of the world economy due to the epidemic caused by the coronavirus (COVID-19) and the fall in world prices for hydrocarbon raw materials. In these circumstances, it is necessary to adjust the budget and tax policy in order to maintain the full social obligations of the state. The study used systematic, institutional approaches and statistical methods. The main conclusions of the work are based on the need to implement measures in the field of tax incentives for small and medium-sized businesses, for which the crisis phenomena have the most disastrous impact, and to maintain the planned amounts of budget funding for social programs. In the presence of sufficient accumulated gold and foreign exchange reserves and funds of the National Welfare Fund, it is possible and necessary to respond adequately and promptly to the changing economic situation in order to smooth its consequences on the level of inflation, unemployment and the purchasing power of the national currency.

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“…After the alcohol reform, manufacturers' interest was to obtain from a smaller amount of distilled materials more alcohol. Also, the manufacturers were interested in the correlation of production capacity and production volumes with the probability of sales of the finished product in Russia or abroad [57][58][59][60][61]. It was the design of distilleries, the best quality and a combination of distillery supplies, the best ways of production and, naturally, economic tenacity and entrepreneurial spirit that guaranteed success.…”

Section: Discussion and Resultsmentioning

confidence: 99%

Modernization Potential Capacity of Great Reforms of Alexander Ii: Alcohol Reform of 1863

Goryushkina¹,

Brezhnev²,

Khrushchev³

et al. 2019

IJITEE

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Serfdom and alcohol tax farming emerged in Russia almost simultaneously – at the end of the XVI century. 250 years later again at the same time serfdom and tax farming were abolished. The alcohol reform of 1863 is one of the greatest events of the day. Despite the limitations of the proclaimed goals, this transformation had a significant modernization potential capacity and was systemic. In the course of its implementation not only did change the way of collecting alcohol charges. The entire related reality was radically altered: industrial production, agriculture, trading, system of public administration, social relations. The replacement of tax farming with the excise system, as well as the elimination of serfdom, was the basis and condition for future transformations of 1860s-1870s, which otherwise, like seeds thrown into the unprepared field, would be doomed to miserable stagnation or even death. Evaluation of the transformation effectiveness concerning the alcohol issue was made on the basis of a set of indicators related to modernization. In the economic sphere, the alcohol reform resulted in the development of new technologies based on the use of scientific (rational) knowledge, the enhanced division of labor, the complication of alcohol production organization, increasing incentives for the creation and implementation of technological and organizational innovations, the growth of production indicators; the social sphere witnessed a replacement of direct and direct control by universal regulators of activity, minimizing the dependence of professional growth on personal ties; in the political sphere there was the creation of effective management bodies, the growing number of channels of participation of public institutions in alcohol policy. But in the country itself there remained the traditional form of strong drinks consumption. Moreover, the process of modernization gave rise to a compensatory effect, which was expressed in the increase of people's drunkenness

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Tax Incentives for Use of Alternative Energy Sources in the Russian Federation

Cited by 8 publications

References 9 publications

Environmental Non-Tax Revenue as a Source of Business Financial Risks

Environmental Non-Tax Revenue as a Source of Business Financial Risks

Features of the budget and tax policy of the Russian Federation

Modernization Potential Capacity of Great Reforms of Alexander Ii: Alcohol Reform of 1863

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