Transformation of tax instruments to stimulate investment processes
https://doi.org/10.26425/1816-4277-2022-6-123-132
Abstract
The article examines the practice of applying various tax instruments to stimulate largescale investment processes. The purpose of the study is to analyse tax instruments to stimulate these investment processes from the point of view of their impact on the final outcome. The authors decided tasks: to consider the taxes benefits and preferences as tools for stimulating large-scale investment processes; to identify opportunities for creating the most favorable tax climate for these investment projects; to assess the possibility of expanding such a tax administration tool as tax monitoring, subject to the inclusion of organisations implementing large investment projects as taxpayers. The authors’ recommendations and conclusions can be used in the development of conceptual provisions of tax policy both at the regional and state level in the field of tax regulation of investment processes.
About the Authors
E. L. Gulkova
State University of Management
Russian Federation
Russian Federation
Elena L. Gulkova, Cand. Sci (Econ.), Assoc. Prof. at the Department of Accounting, Audit and Taxation
Moscow
M. V. Karp
State University of Management
Russian Federation
Russian Federation
Marina V. Karp, Dr. Sci. (Econ.), Head of the Department of Accounting, Audit and Taxation
Moscow
M. V. Tipalina
State University of Management
Russian Federation
Russian Federation
Maria V. Tipalina, Cand. Sci (Econ.), Assoc. Prof. at the Department of Accounting, Audit and Taxation
Moscow
References
1. Ageeva O., Karp M., Sidorov A. The application of digital technologies in financial reporting and auditing. In: Popkova E.G., Sergi B.S. (eds). The Application of Digital Technologies in Financial Reporting and Auditing. “Smart Technologies” for Society, State and Economy. ISC 2020. Lecture Notes in Networks and Systems, vol 155. 2021; P. 1526–1534. https://doi.org/10.1007/978-3-030-59126-7_167
2. Drobyshevsky S.M., Kostrykina N.S., Korytin A.V. Tax competition and the activity of the regional tax policy. Voprosy Ekonomiki. 2020;(10);5–27. https://doi.org/10.32609/0042-8736-2020-10-5-27
3. Morozova N.G., Korzovatykh Zh.M. Tax risks when applying VAT to the space industry. AIP Conference Proceedings. 2021;2318(1):070019. https://doi.org/10.1063/5.0036938
4. Semenova N.N., Sharapova O.A. Tax incentives for investment processes in Russia: current practice and development prospects. International accounting. 2018;21(2):173–186. https://doi.org/10.24891/ia.21.2.173
5. Tsvetkova E.A. Taxation of innovative companies in Russia. Nalogi. 2020;(5):23–27.
6. Ranova A.A. Assessment of the effectiveness of tax benefits in the Russian Federation. Molodoi uchenyi. 2020;47;337:152–155.
7. Pinskaya M.R. Kolesnik G.V. The differentiation of the authority in tax incentives among the federal and regional levels fiscal implications. Economics and Mathematical Methods = Ekonomika i matematicheskie metody. 2016;52(3):22–35.
8. Yermoshina E.L. Investment tax deduction in 2021. Income tax: accounting of income and expenses. 2020;12:29–39.
9. RF. Tax Code of the Russian Federation. Part I. http://www.consultant.ru/document/cons_doc_LAW_19671/ (accessed 25.03.2021).
10. FTS RF. Statistics and analytics. https://www.nalog.ru/rn77/related_activities/statistics_and_analytics/ (accessed 25.03.2021).
11. Orlova O.E. Benefits for participants of regional investment projects. Construction: accounting and taxation. 2019;11:35–42.
12. Zamaraev B.A., Marshova T.N. The effectiveness of the investment process of reproduction. Voprosy Ekonomiki. 2020;(5):45–68. https://doi.org/10.32609/0042-8736-2020-5-45-68
Review
For citations:
Gulkova E.L., Karp M.V., Tipalina M.V. Transformation of tax instruments to stimulate investment processes. Vestnik Universiteta. 2022;(6):123-132. (In Russ.) https://doi.org/10.26425/1816-4277-2022-6-123-132
Views:
347
Email this article 