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Title: INFLUENCE OF TAX POLICY ON ENVIRONMENTAL PROCESSES OF RESOURCE SAVING
INFLUENCE OF TAX POLICY ON ENVIRONMENTAL PROCESSES OF RESOURCE SAVING

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E. Shuvalova;N. Sibatulina
10.5593/sgem2018V/1.5/S01.015
1314-2704
978-619-7408-72-0
English
18
1.5
Oil and Gas Exploration
Instruments of tax policy should have an impact on resource conservation. The task of increasing the investment activity in the field of resource saving stipulates the need to develop effective instruments for tax regulation. By creating special taxation conditions for investors in resource-saving technologies or companies producing such technologies, the state affects the resource-saving policy. At the same time, the experience of the functioning of environmental funds in Russia testifies to the need for tax administration, which forms budgetary funds for investing in resource conservation.
Thus, we can distinguish three areas of tax regulation of investments in resource saving:
? creation of tax preferences for participants of the investment process in the field of resource saving;
? creation of tax preferences for companies that produce and put in place resource-saving technologies (to free up funds for investments);
? creation of a system of resource-saving taxes that allow local authorities and constituent entities of the Russian Federation to form investments for the implementation of resource-saving policies.
conference
https://www.sgem.org/index.php/jresearch-article?citekey=Shuvalova20181125132
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18th International Multidisciplinary Scientific GeoConference SGEM2018
18th International Multidisciplinary Scientific GeoConference SGEM2018, 3 ? 6 December, 2018
Proceedings Paper
STEF92 Technology
International Multidisciplinary Scientific GeoConference-SGEM
Bulgarian Acad Sci; Acad Sci Czech Republ; Latvian Acad Sci; Polish Acad Sci; Russian Acad Sci; Serbian Acad Sci & Arts; Slovak Acad Sci; Natl Acad Sci Ukraine; Natl Acad Sci Armenia; Sci Council Japan; World Acad Sci; European Acad Sci, Arts & Letters; Ac
125-132
3 ? 6 December, 2018
website
cdrom
2061
taxes; tax policy; environmental funds; resource-saving taxes.