Improving the Conditions for the Provision of Tax Benefits in the Framework of Consuming Relations on State Support of Capital Investments
This article discusses the application of newly introduced investment benefits to investment projects for the implementation of capital investments that began and (or) ended to the appropriate change in the legislation. As a significant direction in the development of the state tax policy in the fie...
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| Format: | Article |
| Language: | English |
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North-West Institute of Management, Branch of Russian Presidential Academy of National Economy and Public Administration (RANEPA)
2023-09-01
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| Series: | Теоретическая и прикладная юриспруденция |
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| Online Access: | https://www.taljournal.ru/jour/article/view/302 |
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| _version_ | 1841536661453799424 |
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| author | P. S. Alpatov |
| author_facet | P. S. Alpatov |
| author_sort | P. S. Alpatov |
| collection | DOAJ |
| description | This article discusses the application of newly introduced investment benefits to investment projects for the implementation of capital investments that began and (or) ended to the appropriate change in the legislation. As a significant direction in the development of the state tax policy in the field of stimulating capital investments, the need for a balanced approach is indicated in the resolution of this issue. So, the application of a less favorable previous law should not overcome subsequent norms that provide the best position for the taxpayer. At the same time, unlimited records of past investments for new benefits should also not be allowed. |
| format | Article |
| id | doaj-art-60033113f7bb421b8454fc91663064d9 |
| institution | Kabale University |
| issn | 3034-2813 |
| language | English |
| publishDate | 2023-09-01 |
| publisher | North-West Institute of Management, Branch of Russian Presidential Academy of National Economy and Public Administration (RANEPA) |
| record_format | Article |
| series | Теоретическая и прикладная юриспруденция |
| spelling | doaj-art-60033113f7bb421b8454fc91663064d92025-01-14T11:56:24ZengNorth-West Institute of Management, Branch of Russian Presidential Academy of National Economy and Public Administration (RANEPA)Теоретическая и прикладная юриспруденция3034-28132023-09-0103606910.22394/2686-7834-2023-3-60-69193Improving the Conditions for the Provision of Tax Benefits in the Framework of Consuming Relations on State Support of Capital InvestmentsP. S. Alpatov0National Research University Higher School of Economics; Legal Company TaxologyThis article discusses the application of newly introduced investment benefits to investment projects for the implementation of capital investments that began and (or) ended to the appropriate change in the legislation. As a significant direction in the development of the state tax policy in the field of stimulating capital investments, the need for a balanced approach is indicated in the resolution of this issue. So, the application of a less favorable previous law should not overcome subsequent norms that provide the best position for the taxpayer. At the same time, unlimited records of past investments for new benefits should also not be allowed.https://www.taljournal.ru/jour/article/view/302tax benefitscapital investmentsconsumption of legal relationsthe reverse effect of the law |
| spellingShingle | P. S. Alpatov Improving the Conditions for the Provision of Tax Benefits in the Framework of Consuming Relations on State Support of Capital Investments Теоретическая и прикладная юриспруденция tax benefits capital investments consumption of legal relations the reverse effect of the law |
| title | Improving the Conditions for the Provision of Tax Benefits in the Framework of Consuming Relations on State Support of Capital Investments |
| title_full | Improving the Conditions for the Provision of Tax Benefits in the Framework of Consuming Relations on State Support of Capital Investments |
| title_fullStr | Improving the Conditions for the Provision of Tax Benefits in the Framework of Consuming Relations on State Support of Capital Investments |
| title_full_unstemmed | Improving the Conditions for the Provision of Tax Benefits in the Framework of Consuming Relations on State Support of Capital Investments |
| title_short | Improving the Conditions for the Provision of Tax Benefits in the Framework of Consuming Relations on State Support of Capital Investments |
| title_sort | improving the conditions for the provision of tax benefits in the framework of consuming relations on state support of capital investments |
| topic | tax benefits capital investments consumption of legal relations the reverse effect of the law |
| url | https://www.taljournal.ru/jour/article/view/302 |
| work_keys_str_mv | AT psalpatov improvingtheconditionsfortheprovisionoftaxbenefitsintheframeworkofconsumingrelationsonstatesupportofcapitalinvestments |