Home  Journals  Finance and Credit  27(555) - 2013 July

Model of tax regulation of investment activity of nature users

Available online: 22 July 2013

Subject Heading: Tax policy

JEL Classification: 

The problem of increasing investment activity in the industry, oriented on natural resources becomes more and more challenging. In the article the model of tax regulation of investment activity of users of nature is developed. The methods of tax regulation are put in a basis of model with use of the investment tax credit, the property tax, a profit tax of the organizations, and also a tax on the accelerated depreciation. In the framework of model proposals are formulated on establishment of tax privileges according to financing capital investments in perspective for Russian economy but unattractive for investors of the sphere of environmental management.

Keywords: investment, tax regulation, model

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ISSN 2311-8709 (Online)
ISSN 2071-4688 (Print)

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