Modern trends in fiscal and tax policy aimed at ensuring technological sovereignty and the development of an energy-saving economy in the Russian Federation and China
Subject. Energy development under international sanctions, cooperation between Russia and China. Objectives. Definition of the parameters of the institutional environment that contribute to the formation of an energy-saving economy in Russia. Search for tools that allow optimizing budgetary and tax policy. Methods. General scientific research methods were applied. Results. The development of a system of measures to support technological sectors and high-tech energy-saving industries implies the harmonization of banking and fiscal legislation. Interaction between the state, business, scientific and educational organizations will contribute to the formation of a sustainable budget, which will allow implementing measures aimed at developing a resource-saving economy. It is necessary to take into account China's experience related to the modernization of the energy system. Conclusions. Economic development in Russia under complex geopolitical conditions is largely determined by the increase in the efficiency of energy policy.
Dzusova S.S., Molchanova N.P., Khamalinskaya V.V. et al. Dolgosrochnaya ustoichivost' finansovoi sistemy: teoriya i praktika: monografiya [Long-term stability of the financial system: theory and practice: a monograph]. Moscow, KnoRus Publ., 2020, 316 p.
Vinogradov N.V., Sanginova L.D., Sigarev A.V. et al. Aktual'nye problemy funktsionirovaniya finansovoi sistemy Rossii: monografiya [Current issues in the functioning of Russia’s financial system: a monograph]. Moscow, KnoRus Publ., 2021, 342 p.
Sanginova L.D. [Green bonds of public legal entities, their advantages and expanding the potential for use]. Finansovaya zhizn', 2022, no. 1, pp. 85–90. (In Russ.) EDN: TCUQXU
Tyurina Yu.G., Burakova E.A. [State financial incentives for research and development activities as a mechanism for achieving technological sovereignty]. Upravlenie, 2025, vol. 13, iss. 2, pp. 5–15. (In Russ.) EDN: QKOJBE
Makashina O.V., Altynov Yu.A., Anureev S.V. et al. Sovremennoe sostoyanie natsional'noi finansovoi sistemy: monografiya [The current state of the national financial system: a monograph]. Moscow, YUNITI-DANA Publ., 2025, 443 p.
Kosov M.E., Golubtsova E.V., Novikova E.S. [Budgetary funding for the development of the Russian Federation's scientific and technological potential under sanctions]. Finansy i kredit, 2025, vol. 31, iss. 12, pp. 163–179. (In Russ.) EDN: PEGCPL
Shmigol N.S. [Modern conceptual approaches to public financial management]. Finansovaya zhizn', 2021, no. 2, pp. 52–55. (In Russ.) EDN: MARTEF
Buzdalina O.B. [Certain areas of state financial policy with the aim of ensuring technological sovereignty]. Vestnik Akademii znanii, 2025, no. 3, pp. 560–563. (In Russ.) EDN: HNYSTL
Vinogradova T.I. [Green budgeting tools and practice]. Finansovyi zhurnal, 2023, vol. 15, iss. 4, pp. 82–97. (In Russ.) EDN: CFLJLT
Alterman A.A., Bartsits A.D., Belostotskiy A.A. et al. Rol' finansovoi sistemy v obespechenii razvitiya gosudarstva: otechestvennyi i zarubezhnyi opyt: monografiya [The role of the financial system in ensuring state development: domestic and foreign experience: a monograph]. Moscow, Rusains Publ., 2022, 402 p.
Alandarov R.A. [Development of a budget subsidy tool in the Russian Federation]. Finansy, 2022, no. 8, pp. 7–15. (In Russ.) EDN: MFRVKW
Demidova S.E. [Assessment of the fiscal space of Russian regions in the context of ensuring sustainable development and achieving technological sovereignty]. Tsifrovaya ekonomika i innovatsii, 2025, no. 1, pp. 5–17. (In Russ.) EDN: XITPLB
Bakrunov Yu.O., Glazkova V.V. [Implementation of the state policy for innovative development of the heat supply sector]. Vestnik MGSU, 2024, vol. 19, iss. 1, pp. 138–147. (In Russ.) EDN: SGNODM
Demidova S.E., Dubrova M.V., Zhukov P.E. et al. Finansovaya sistema Rossii v usloviyakh sanktsionnogo davleniya: monografiya [The financial system of Russia under sanction pressure: a monograph]. Moscow, Rusains Publ., 2024, 398 p.
Tarasova Ju.A., Lyashko E.I. [The influence of institutional factors on green bond issuance: a look back to 2021]. Finansovyi zhurnal, 2023, vol. 15, iss. 2, pp. 90–102. (In Russ.) EDN: RZTUVE
Iskandarova M., Uratani J., Furszyfer Del Rio D.D. et al. Beyond Geography, Destiny, and Politics: Exploring Policy Styles for Industrial Decarbonisation in Norway, the United Arab Emirates and the United States. Energy Research & Social Science, 2026, vol. 132. DOI: 10.1016/j.erss.2026.104563
Miljkovic D., Vatsa P. Drilling Down: Oil Prices, Oil Production, and Production Taxes in North Dakota. Resources Policy, 2025, vol. 110. DOI: 10.1016/j.resourpol.2025.105748
Shmigol N.S. [Necessity and possibilities of implementation the environmentally responsible budget policy in Russia in light of advanced foreign experience]. Vestnik Evraziiskoi nauki, 2024, vol. 16, iss. 3. (In Russ.) EDN: ACXTZM
Burdelova T.N., Zhukov P.E., Sigarev A.V. et al. Sovremennye realii i puti razvitiya natsional'noi finansovoi sistemy: monografiya [Modern realities and development paths of the national financial system: a monograph]. Moscow, Rusains Publ., 2023, 264 p.
