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Taxes and Taxation
Reference:
Shekhovtsova, Yu. A.
Using Tax Instruments for Ensuring Investment
Security in the Russian Federation
// Taxes and Taxation.
2013. ¹ 3.
P. 165-178.
URL: https://en.nbpublish.com/library_read_article.php?id=62522
Shekhovtsova, Yu. A. Using Tax Instruments for Ensuring Investment Security in the Russian FederationAbstract: The article studies the role of tax instruments in ensuring investment security in the Russian Federation. It is shown that these instruments are used very irrationally. Using such instruments causes unreasonably high tax bite of taxes from corporate revenues. It leads to constantly tight financial resources for modernization, technical re-equipping and launch of new technologies. Moreover, tax instruments do not provide significant preferences to participants of investment activity and do not stimulate investments into economics, thus not promoting investment security of a state. The author of the article analyzes why the given instruments are not used rationally and makes certain recommendations on how to improve their practical usage. Keywords: economics, investments, security, tax instruments, tax functions, tax burden, tax rebates, investment tax credit, taxation of dividends, investment activity.
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