Цель

mir

МИР (Модернизация. Инновации. Развитие)

MIR (Modernization. Innovation. Research)

2079-46652411-796X

School of Public Administration

10.18184/2079-4665.2018.9.4.618-631

mir-859

Research Article

РАЗВИТИЕ

RESEARCH

Налоговые инвестиционные стимулы: мировой опыт и российская практика

Tax Investment Incentives: Worldwide Experience and Russian Practice

https://orcid.org/0000-0003-1925-2286

Вякина

И. В.

Vyakina

I. V.

Вякина Ирина Владимировна, кафедра экономики и управления производством, кандидат экономических наук, доцент

Researcher ID: G-6146-2016, Scopus Author ID: 56711983200

170026, г. Тверь, набережная Афанасия Никитина, д. 22

Irina V. Vyakina, Economics and production management department, Candidate of Economic Sciences, Associate Professor

Researcher ID: G-6146-2016, Scopus Author ID: 56711983200

22, Afanasy Nikitin Embankment, Tver, 170026

ivyakina@yahoo.com

Тверской государственный технический университетРоссияTver State Technical UniversityRussian Federation

2018

13012019

94618631

2019

Вякина И.В.

Vyakina I.V.

Данная работа распространяется под лицензией Creative Commons Attribution 4.0.

This work is licensed under a Creative Commons Attribution 4.0 License.

https://www.mir-nayka.com/jour/article/view/859

Цель

Цель: Основная цель работы состоит в исследовании возможности применения зарубежного опыта налогового стимулирования инвестиций в российских условиях хозяйствования, с учетом особой роли налоговой системы в национальной экономике, где она может послужить как фактором возникновения угроз экономической безопасности, так и ресурсом ее обеспечения. Для достижения поставленной цели в статье решены следующие задачи: выполнена систематизация и критический анализ теорий, эмпирических исследований и иностранного опыта применения налоговых стимулов для привлечения инвестиций; выявлены особенности налоговых отношений государства и бизнеса, а также особенности применения налоговых стимулов в российских условиях хозяйствования.

Методология проведения работы: В ходе проведенного исследования были использованы методы системного, логического и сравнительного анализа научной литературы, проведен анализ описательной статистики с учетом оценки иерархических и корреляционных зависимостей между эмпирическими данными.

Результаты работы

Результаты работы: Многочисленные эмпирические и теоретические исследования относительно эффективности налоговых стимулов как инструмента повышения инвестиционной привлекательности территории содержат крайне противоречивые выводы. Результативность применения налоговых льгот отличается в зависимости от условий ведения хозяйственной деятельности в исследуемой юрисдикции. Не существует единого мнения об эффективности налоговых льгот, выводы ученых различаются в зависимости от стран и методов, рассмотренных в исследовании. Однако, несмотря на многочисленную критику, налоговые стимулы остаются популярным инструментом политики привлечения инвестиций как в развитых, так и в развивающихся странах.

Выводы

Выводы: Налоговые отношения по своему социальному, политическому и правовому содержанию носят изначально конфликтный и многоаспектный характер, что предопределяет необходимость поиска баланса интересов государства и бизнеса. Эффективность их практического применения для привлечения инвестиций в условиях российской реальности увеличивается в сочетании с другими, неналоговыми, факторами, такими как условия ведения бизнеса, инфраструктура, качество управления и институциональная среда.

Purpose

Purpose: the main purpose of the work is research of the applying foreign tax experience to stimulate investment in the Russian business environment, taking into account the special role of the tax system in the national economy, it can be as both a factor in creating threats of the economic security and a resource for its provision. To achieve this goal in the article you must accomplish the following tasks: to perform systematization and critical analysis of theories, empirical research and foreign experience in applying tax incentives to attract investments; to identify the features of the tax relations of the state and business and features of the use of tax incentives in the Russian business environment.

Methods

Methods: methods of systematic, logical and comparative analysis of the scientific literature were used, an analysis of descriptive statistics was carried out taking into account the assessment of hierarchical and correlation dependencies between empirical data.

Results

Results: numerous empirical and theoretical studies on the effectiveness of tax incentives as a tool to increase the investment attractiveness of a territory contain extremely contradictory conclusions. The effectiveness of the application of tax benefits differs depending on the conditions of doing business in the jurisdiction. There is no consensus about the effectiveness of tax benefits, the findings of scientists differ depending on the countries and methods. However, despite numerous criticisms, tax incentives remain a popular policy tool for attracting investment in developed, transitional and developing countries.

Conclusions and Relevance: tax relations are essentially multidimensional, complex, and their social, political and legal content is initially conflicting, which determines the need to find a balance between the interests of the state and business. The effectiveness of their practical application to attract investment in the Russian reality is increasing in combination with other non-tax factors, such as business conditions, infrastructure, management quality and institutional environment.

налоговые стимулыналоговая нагрузкапрямые иностранные инвестицииинвестиционный климатинвестиционная привлекательностьэкономическая безопасность

tax incentivestax burdenforeign direct investmentinvestment climateinvestment attractivenesseconomic security

РФФИ, в рамках научного проекта № 18-010-00083

RFBR (project No. 18-010-00083)

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The authors declare that there are no conflicts of interest present.