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National Interests: Priorities and Security
 

Tax regulation in the field of electric power generation: Assessment of prospects and the need for transformation against the background of new threats to Russia's national security

Vol. 18, Iss. 12, DECEMBER 2022

Received: 15 September 2022

Received in revised form: 26 October 2022

Accepted: 12 November 2022

Available online: 15 December 2022

Subject Heading: NATIONAL INTERESTS

JEL Classification: Е62, G28

Pages: 2249–2262

https://doi.org/10.24891/ni.18.12.2249

Ol'ga V. MANDROSHCHENKO Financial University under Government of Russian Federation, Moscow, Russian Federation
olga.v-ma@yandex.ru

https://orcid.org/0000-0002-1385-5417

Anna M. TATARENKO Financial University under Government of Russian Federation, Moscow, Russian Federation
anna.tatarenko1997@yandex.ru

ORCID id: not available

Subject. This article discusses the issues of ensuring the economic security of Russia and the implementation of projects to create national technologies in strategically important sectors of the economy.
Objectives. The article aims to find instruments of tax incentives to develop promising projects related to the electric power industry.
Methods. For the study, we used general scientific research methods.
Results. Based on the analysis of international practices, new challenges and threats, the article identifies Russia's priorities in the electric power industry development.
Conclusions. The development of the public-private partnership institution will contribute to the growth of investments in the industry’s advancement. Concerning the organizations involved in hi-tech and scientific developments, it is advisable to reduce the burden of income tax. Reducing dependence on foreign technologies in the energy sector is a condition for strengthening Russia's economic security.

Keywords: tax adjusting, tax risks, economic security, national technologies, public-private partnership

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