
	Taxes and Taxation Reference: Shekhovtsova, Yu. A. Using Tax Instruments for Ensuring Investment Security in the Russian Federation // Taxes and Taxation. 2013. № 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 Federation Abstract: 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. This article can be downloaded freely in PDF format for reading. Download article This article written in Russian. You can find original text of the article here . References 1. Kablov E.N. Kursom v 6-oy tekhnologicheskiy uklad / Nanotekhnologicheskoe obshchestvo Rossii (NOR). URL: http://www.ntsr.info/science/reviews/1767.htm (data obrashcheniya 05.12.2012). 2. Kizimov A.S. Vostok – delo tonkoe, ili o nalogooblozhenii v Kitae // Rossiyskiy nalogovyy kur'er. 2009. № 15. S. 62-69. 3. Nalogovyy kodeks Rossiyskoy Federatsii (chast' vtoraya) [Elektronnyy resurs] : feder. zakon Ros. Federatsii ot 5 avgusta 2000 goda № 117-FZ : prinyat Gos. Dumoy Feder. Sobr. Ros. Federatsii 19 iyulya 2000 g. : odobr. Sovetom Federatsii Feder. Sobr. Ros. Federatsii 26 iyulya 2000 g. Dostup iz sprav.-pravovoy sistemy «Konsul'tantPlyus». 4. Ob utverzhdenii poryadka rassmotreniya nalogovymi organami zayavleniy o predostavlenii otsrochki, rassrochki, investitsionnogo nalogovogo kredita po uplate naloga i sbora, a takzhe peni i shtrafa [Elektronnyy resurs] : prikaz Federal'noy nalogovoy sluzhby Ros. Federatsii ot 30 noyabrya 2010 g. № MMV-7-8/666@. Dostup iz sprav.-pravovoy sistemy «Konsul'tantPlyus». 5. Otchet o nalogovoy baze i strukture nachisleniy po nalogu na pribyl' organizatsiy / Federal'naya nalogovaya sluzhba Rossiyskoy Federatsii. URL: http://www.nalog.ru/nal_statistik/forms_stat/ (data obrashcheniya 07.12.2012). 6. Federal'naya sluzhba gosudarstvennoy statistiki. URL: http://www.gks.ru/wps/wcm/connect/rosstat/rosstatsite/main/ (data obrashcheniya: 5.12.2012). 7. Internal Revenue Code / Cornell University Low School. URL: http://www.law.cornell.edu/uscode/text/26(data obrashcheniya 12.12.2012). 8. Table 1.9. Current-Cost Average Age at Yearend of Fixed Assets and Consumer Durable Goods / U.S. Department of Commerce. Bureau of Economic Analysis. URL: http://www.bea.gov/iTable/iTable.cfm?ReqID=10&step=1 (data obrashcheniya 05.12.2012). 9. TAX CONSULT. Offshory. Investitsii. Konsalting. URL: http://taxc.com.ua/countries/germany/index.html (data obrashcheniya 10.12.2012)

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Shekhovtsova, Yu. A. Using Tax Instruments for Ensuring Investment Security in the Russian Federation