UDC 336.22
GRNTI 06.73.45
Authors
Ivanova N. A.,
Candidate of Economic Sciences, Associate Professor
Saint-Petersburg State University of Aerospace Instrumentation
Varfolomeeva V. A.
Candidate of Economic Sciences, Associate Professor
Saint-Petersburg State University of Aerospace Instrumentation
Abstract
Improving energy efficiency is one of the key challenges in the development of the global economy, due to limited resources and growing de-mand for them. The article examines the impact of tax incentives on improving energy efficiency. investments for the creation of new production capacities and modernization of the old ones. However, investing in the ene rosbe re same nie ka for a way to meet the creators of the con nosti in esneux lore of resources x knowledge Chita flax de Chez ble and eff ctive e . According to expert estimates, the amount of investment in the increase in energy efficiency is one third of the cost of t, which is necessary for the production of energy resources.
The high cost of the Russian economy is costly for the country in terms of both the cost of economic security, the revenue share of the state budget, the competitiveness of the industry, the health of the population and the protection of the environment. An increase in the efficiency of using ene RGI should occur at the expense of ene RGI, as well as the development of re-sources of renew-able energy. The system of tax benefits for energy efficiency in Russia is cur-rently not sufficiently integrated. In this case, special attention should be paid to developing recommendations for promoting energy efficiency through fiscal instruments in order to find a compromise between budget replenishment and the development of energy efficiency in the country.
The authors consider the dependence of energy efficiency improvement on the provision of tax incentives and conclude that the increase in tax incentives for energy efficiency should be more likely to be directed not to the introduction of additional tax cuts, but to increase the effectiveness of the application of tax incentives. It is necessary to create and further develop a system for monitoring the effectiveness of tax benefits, as well as monitoring the subsequent use of taxpayer funds released as a result of the use of tax benefits. The relevant func-tions should be assigned to state bodies. It is also necessary to develop free government programs to inform and inform taxpayers about their own energy efficiency.
Keywords
tax incentives, energy efficiency, tax rates, knowledge-inten-sive production.
