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International Accounting
 

Tax incentives for an alternative energy in Europe

Vol. 15, Iss. 17, MAY 2012

Available online: 15 May 2012

Subject Heading: Taxation

JEL Classification: 

Ratner S.V. PhD in Economics, leading researcher, laboratory "Economic Dynamics and Innovation Management", Institute of Management Problem of the Russian Academy of Science, Moscow
lanarat@mail.ru

Dira D.V. Graduate student, Kuban State University, Krasnodar
dd8008@mail.ru

One of the most effective mechanisms to encourage the development of high-tech industries in the world is the introduction of tax breaks and incentives for businesses of appropriate profile, and tax incentives for the users of innovative products. Unfortunately, the development of these industries in Russia, while little attention is paid, which creates a risk of technological obsolescence and the preservation of an even greater loss of the country's position in world markets of high technology products and services.
     In this article, the mechanisms of tax incentives for alternative energy and power efficient are studied. The conclusions about the extent of their impact and the possibility of adapting this experience in Russia are made.

Keywords: tax incentives, alternative energy, energy efficiency, innovation

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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