Peculiarities of Applying Investment Tax Deductions
The imposition of economic sanctions on the Russian Federation by the countries of Europe and the United States, the introduction of import substitution required the modernization of production, the development of new technologies and the growth of labor productivity. To achieve these goals, signifi...
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| Format: | Article |
| Language: | Russian |
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Government of Russian Federation, Financial University
2020-05-01
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| Series: | Учёт. Анализ. Аудит |
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| Online Access: | https://accounting.fa.ru/jour/article/view/309 |
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| author | N. A. Bondareva |
| author_facet | N. A. Bondareva |
| author_sort | N. A. Bondareva |
| collection | DOAJ |
| description | The imposition of economic sanctions on the Russian Federation by the countries of Europe and the United States, the introduction of import substitution required the modernization of production, the development of new technologies and the growth of labor productivity. To achieve these goals, significant investments are required in the economy, in particular, attracting investments from individuals and legal entities. The paper describes tax aspects of investing. The methodological basis of the study is tax legislation and local legislative acts of the regions. The analysis of investment activity of individuals shows the state of fixed assets of companies and the dynamics of investment activity for some types of economic activity in conformity with the current state policy to restore fixed capital. The author revealed that the number of individual investors and the amount of investment deductions received by them have increased more than twice, but the investments volume in the segment of large and medium-sized businesses continued to decrease. There was tension in the formation of regional budgets. To intensify the investment activity of companies, the author recommends to extend the application of the investment tax deduction to lowincome companies and reformat regional budgets for the least loss of funds when they are temporary diverted. The study may be of interest to state and regional authorities when developing indicators for the application of investment tax deductions. |
| format | Article |
| id | doaj-art-e673fa43f33d45cab84048a9c097f39a |
| institution | Matheson Library |
| issn | 2408-9303 2619-130X |
| language | Russian |
| publishDate | 2020-05-01 |
| publisher | Government of Russian Federation, Financial University |
| record_format | Article |
| series | Учёт. Анализ. Аудит |
| spelling | doaj-art-e673fa43f33d45cab84048a9c097f39a2025-08-03T19:56:00ZrusGovernment of Russian Federation, Financial UniversityУчёт. Анализ. Аудит2408-93032619-130X2020-05-0172485510.26794/2408-9303-2020-7-2-48-55300Peculiarities of Applying Investment Tax DeductionsN. A. Bondareva0Moscow Financial and Industrial University “Synergy”The imposition of economic sanctions on the Russian Federation by the countries of Europe and the United States, the introduction of import substitution required the modernization of production, the development of new technologies and the growth of labor productivity. To achieve these goals, significant investments are required in the economy, in particular, attracting investments from individuals and legal entities. The paper describes tax aspects of investing. The methodological basis of the study is tax legislation and local legislative acts of the regions. The analysis of investment activity of individuals shows the state of fixed assets of companies and the dynamics of investment activity for some types of economic activity in conformity with the current state policy to restore fixed capital. The author revealed that the number of individual investors and the amount of investment deductions received by them have increased more than twice, but the investments volume in the segment of large and medium-sized businesses continued to decrease. There was tension in the formation of regional budgets. To intensify the investment activity of companies, the author recommends to extend the application of the investment tax deduction to lowincome companies and reformat regional budgets for the least loss of funds when they are temporary diverted. The study may be of interest to state and regional authorities when developing indicators for the application of investment tax deductions.https://accounting.fa.ru/jour/article/view/309tax deductioninvestment tax deductionfixed assetsregional budget |
| spellingShingle | N. A. Bondareva Peculiarities of Applying Investment Tax Deductions Учёт. Анализ. Аудит tax deduction investment tax deduction fixed assets regional budget |
| title | Peculiarities of Applying Investment Tax Deductions |
| title_full | Peculiarities of Applying Investment Tax Deductions |
| title_fullStr | Peculiarities of Applying Investment Tax Deductions |
| title_full_unstemmed | Peculiarities of Applying Investment Tax Deductions |
| title_short | Peculiarities of Applying Investment Tax Deductions |
| title_sort | peculiarities of applying investment tax deductions |
| topic | tax deduction investment tax deduction fixed assets regional budget |
| url | https://accounting.fa.ru/jour/article/view/309 |
| work_keys_str_mv | AT nabondareva peculiaritiesofapplyinginvestmenttaxdeductions |