Taxation of investments into ecological innovations in Russia

The problems of the enterprises’ investments into ecological innovations for saving the natural resources are considered in the article. The conditions and factors influencing introduction of ecological innovations in the sphere of economy of Russia are described. The dynamics of the share of the enterprises performing ecological innovations in the total quantity of the enterprises which had completed their innovations is systematized, as well as the dynamics of the special costs connected with ecological innovations. Though the legislation offers some special tax benefits for the enterprises performing their research and development connected with the ecological innovations, problems still exist. The author proves that the implementation of the technologies developed by such “preferential” research and development does not make much profit for the producer of innovations; a little share of the enterprises performing ecological innovations is also revealed. Comparative, economical and statistical methods of the analysis were used for the justification of the authors conclusions. The achieved results of the research can be used in the sphere of forming of regional innovation policy, in the sphere of the development of the standard legal framework of stimulation of ecological innovations in the economy of Russia and other countries.

Abstract licence: CC BY

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