Issue |
E3S Web Conf.
Volume 91, 2019
Topical Problems of Architecture, Civil Engineering and Environmental Economics (TPACEE 2018)
|
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Article Number | 08047 | |
Number of page(s) | 6 | |
Section | Environmental Management and Environmental Economics | |
DOI | https://doi.org/10.1051/e3sconf/20199108047 | |
Published online | 02 April 2019 |
Taxation of investments into ecological innovations in Russia
1 Moscow Region State University, 105005, Radio str, 10A, Moscow, Russia
2 Plekhanov Russian University of Economics, 117997, Stremyanny lane 36, Moscow, Russia
* Corresponding author: Sg6457@mail.ru
The problems of the enterprises’ investments into ecological innovations for saving the natural resources are considered in the article. The conditions and factors influencing introduction of ecological innovations in the sphere of economy of Russia are described. The dynamics of the share of the enterprises performing ecological innovations in the total quantity of the enterprises which had completed their innovations is systematized, as well as the dynamics of the special costs connected with ecological innovations. Though the legislation offers some special tax benefits for the enterprises performing their research and development connected with the ecological innovations, problems still exist. The author proves that the implementation of the technologies developed by such “preferential” research and development does not make much profit for the producer of innovations; a little share of the enterprises performing ecological innovations is also revealed. Comparative, economical and statistical methods of the analysis were used for the justification of the authors conclusions. The achieved results of the research can be used in the sphere of forming of regional innovation policy, in the sphere of the development of the standard legal framework of stimulation of ecological innovations in the economy of Russia and other countries.
© The Authors, published by EDP Sciences, 2019
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0 (http://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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