Regulación fiscal y atracción de inversiones en la industria de gestión de residuos: innovaciones y tecnologías
Palabras clave:
Temas ambientales, inversión, relaciones fiscales y de inversión, residuos, vertederos, gestión de residuos.Resumen
La tasa de acumulación de residuos en Rusia aumenta cada año. La comunidad científica busca constantemente nuevos métodos de gestión de residuos y se ve obligada a resolver los problemas ambientales y económicos emergentes en esta área. El propósito del artículo es analizar la relación entre la regulación fiscal y la inversión en la industria de gestión de residuos. El artículo confirma la relevancia de la introducción de tecnologías innovadoras en el campo de la gestión de residuos en las condiciones que garanticen la seguridad ambiental y la viabilidad económica. Se consideran las características de las relaciones fiscales y de inversión y se demuestra la aplicación del criterio de inversión para determinar la tasa impositiva ambiental. La prioridad de los requisitos de inversión de un proyecto de inversión se presenta en base al ejemplo de la construcción de un nuevo vertedero municipal de residuos sólidos. Se considera la experiencia de invertir en la gestión de residuos en los países de la UE. Según una encuesta de expertos, se determinan los factores de inversión y el atractivo de la innovación de invertir en la industria de gestión de residuos, así como las tecnologías innovadoras de gestión de residuos existentes en Rusia y otros países.
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Tuktarov, Yu.E. et al. (2018). Privlechenie investitsionnogo kapitala v otrasl po obrashcheniyu s TKO [Attracting investment capital to the MSW management industry]. Tverdye bytovye otkhody, 3, 6-10.
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Wilson, D.C., Parker, D., Cox, J. (2012). Business waste prevention: A review of the evidence. Waste Management & Research, 30. 17–28.
Wong, K.P. (2009). Progressive taxation, tax exemption, and corporate liquidation policy. Economic Modelling, 26(2), 295-299.
Zee, H.H., Stotsky, J.G., Ley, E. (2002). Tax Incentives for Business Investment: A Primer for Policy Makers in Developing Countries. World Development, 30(9), 1497-1516.
management_in_megacities
Dyussembekova, G., Reshina, G., Primbetova, S., Sultanova M., Beisembayeva G. (2019). Role and Importance of the Damu Enterprise Development Fund and International Investment Funds in Implementing Project and Leasing Financing Programs in Kazakhstan. Space and Culture, 6(5), 156-165.
Gomez, E., Rani, D.A., Cheeseman, C.R., Deegan, D., Wise, M., Boccaccini, A.R. (2009). Thermal plasma technology for the management of wastes: A critical review, Journal of Hazardous Materials, 161(2-3), 614-626.
Ismagilova, G.V., Kelchevskaya, N.R., Magaril, E.R. (2012). Upravlenie otkhodami proizvodstva na innovatsionnoi osnove [Management of industrial waste on an innovative basis]. Vestnik UrFU, 4, 101-112.
Kasimova, D.M. (2015). Osobennosti investitsionnoi deyatelnosti kak obekta nalogovogo regulirovaniya [Features of investment activity as an object of tax regulation]. Evraziiskii yuridicheskii zhurnal, 8(87), 207–208.
Komitet po prirodopolzovaniyu, GUPP «Poligon «Krasnyi Bor» i NEFKO podpisali memorandum o vzaimoponimanii. [The Committee on Environmental Management, State Unitary Enterprise "Krasny Bor Landfill" and NEFCO signed a memorandum of understanding] 12.03.2018. URL: http://ecopeterburg.ru/.
Kutsuri, G.N., Levchenko, E.A., Azhmuratova, M.A., Sanginova, L.D., Bagratuni, K.Yu., Terekhova, T.B. (2019). Economic Risks of Enterprise Innovation and Investment Project Life Cycle. International Journal of Engineering and Advanced Technology (IJEAT), 8(5), 2243-2250.
Lazaryan, S.S., Chernotalova M.A. (2017). Vliyanie nalogovoi politiki na uroven investitsii chastnogo sektora [The impact of tax policy on the level of private sector investment]. Finansovyi zhurnal, 3, 71-84.
Method of Calculation in the Member States of the Financial Guarantee and Equivalent Insurance pursuant to Art. 6 of Regulation (EC) No 1013/2006 on shipments of waste. A Compilation Document. September 2016. URL: https://ec.europa.eu/environment/waste/shipments/pdf/Calculation%20of%
20financial%20guarantee.pdf.
Mustafayeva, B., Kaltayeva, S., Saparova, A., Alimkulova, E., Kulbayeva, M. (2019). The Impact of Agricultural Environmental Pollutions on the Population’s Quality of Life. The Experience of Kazakhstan. Journal of Environmental Management and Tourism, 10(1), 161-170.
Official site NEFCO. URL: https://www.nefco.org/.
Pinkovetskaia, I.S. (2019). Indicadores económicos de la actividad de las pequeñas y medianas empresas en Rusia. Revista Científica del Amazonas. Vol. 2. Núm. 4, 2019, 5-17.
Popelysheva, Yu.S., Kostina, L.S. (2017). Nalogovoe stimulirovanie investitsii v realnyi sektor ekonomiki [Tax incentives for investment in the real sector of the economy] Internet-zhurnal «NAUKOVEDENIE», 9(5). URL: https://naukovedenie.ru/PDF/04EVN517.pdf.
Puna, J.F., Santos, M.T. (2010). Thermal Conversion Technologies for Solid Wastes: A New Way to Produce Sustainable Energy. Waste Management, pp. 89-124.
Savina, O.N. (2015). Deistvuyushchie instrumenty stimulirovaniya investitsi- onnykh protsessov v sovremennykh ekonomicheskikh usloviyakh i predlozheniya po ikh sovershenstvovaniyu [Current tools to stimulate investment processes in modern economic conditions and suggestions for their improvement]. Finansovaya analitika: problemy i resheniya, 6 (240), 43-57.
Semenova, N.N., Arapova, O.A. (2017). Nalogovoe stimulirovanie investitsionnykh protsessov v Rossii: deistvuyushchaya praktika i perspektivy razvitiya [Tax incentives for investment processes in Russia: current practice and development prospects]. Finansovaya analitika: problemy i resheniya, 10(5), 550–562.
Singh, J., Laurenti, R., Sinha, R., Frostell, B. (2014). Progress and challenges to the global waste management system. Waste Management & Research, 32(9), 800–812.
Tuktarov, Yu.E. et al. (2018). Privlechenie investitsionnogo kapitala v otrasl po obrashcheniyu s TKO [Attracting investment capital to the MSW management industry]. Tverdye bytovye otkhody, 3, 6-10.
Vaisman, Ya.I., Pugin, K.G. (2015). Retrospektivnyi analiz i perspektivy razvitiya sistem upravleniya obrashcheniem s otkhodami proizvodstva [A retrospective analysis and development prospects of production waste management systems]. Vestnik MGSU, 2, 70–84.
Wilson, D.C., Parker, D., Cox, J. (2012). Business waste prevention: A review of the evidence. Waste Management & Research, 30. 17–28.
Wong, K.P. (2009). Progressive taxation, tax exemption, and corporate liquidation policy. Economic Modelling, 26(2), 295-299.
Zee, H.H., Stotsky, J.G., Ley, E. (2002). Tax Incentives for Business Investment: A Primer for Policy Makers in Developing Countries. World Development, 30(9), 1497-1516.
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2019-10-11
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Osokina, I. V., Afanasyev, I. V., Kurbanov, S. A., Lustina, T. N., & Stepanova, D. I. (2019). Regulación fiscal y atracción de inversiones en la industria de gestión de residuos: innovaciones y tecnologías. Amazonia Investiga, 8(23), 369–378. Recuperado a partir de https://amazoniainvestiga.info/index.php/amazonia/article/view/880
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