Tax aspect of supporting the implementation of the best available technologies
https://doi.org/10.26794/2408-9303-2021-8-6-21-30
Abstract
The article is dedicated to the study of the tax aspect of supporting the implementation of best available technologies (BAT) in Russia. The authors compare domestic and foreign experience of using environmental protection tools to support sustainable development and implementation of innovative technologies. The article provides arguments in favor of using fiscal instruments to support BAT and sustainable development goals and draws some conclusions based on the results of the recent application of fiscal instruments for environmental protection and sustainable development. The “multiple win” hypothesis is used to justify the application of fiscal instruments for environmental protection, in particular the need for a broader approach to the analysis of multifactor impact of corrective taxes on various socioeconomic indicators. It is assumed that a modern fiscal scheme for supporting BAT should serve broad purposes, relying not only on the methods to reduce the burden on enterprises implementing innovations. The authors propose several changes to the existing scheme of supporting BAT and fiscal payments. These changes are in line with the “multiple win” idea and should qualitatively contribute to the acceleration of the introduction of environmentally oriented innovations.
About the Authors
D. A. Smirnov
Financial University
Russian Federation
Russian Federation
Denis A. Smirnov — Dr. Sci. (Econ.), Professor, Associate Professor of the Department of Taxes and Tax Administration of the Faculty of Taxes, Audit and Business Analysis
Moscow
A. A. Zavorykin
Financial University
Russian Federation
Russian Federation
Alexsey A. Zavorikin — postgraduate student, specialist of the 1st category in educational and methodological work of the Department of Taxes and Tax Administration of the Faculty of Taxes, Audit and Business Analysis
Moscow
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Review
For citations:
Smirnov D.A., Zavorykin A.A. Tax aspect of supporting the implementation of the best available technologies. Accounting. Analysis. Auditing. 2021;8(6):21-30. (In Russ.) https://doi.org/10.26794/2408-9303-2021-8-6-21-30
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