Tax incentives for innovation in the energy sector

• Autorzy: Ivanova Olga , Laptiev Viacheslav

Identyfikatory

DOI

10.32933/ActaInnovations.32.3

• Języki publikacji: EN

Abstrakty

EN

The article considers the current issues of stimulating innovation in the energy sector and rational use of energy resources. A three-level system of problem-oriented management of human resources for stimulating innovation in the energy sector is proposed. The system considers the impact of the human factor on innovative development at the national, regional and enterprise levels. Also, the need to encourage enterprises to hire highly qualified specialists in the sphere of energy saving and energy efficiency is proven. The role of the tax policy in state regulation of the rational use of energy resources and stimulation of innovation in the energy sector is substantiated. The tax incentives for the rational use of energy resources applied in the world practice are grouped. Features of the application of tax incentives (accelerated depreciation, tax credits, tax holidays, and tax reduction) for energy efficiency and energy saving of households and business entities are analyzed. Directions for stimulating innovation in the energy sector for the efficient use of energy resources are offered.

Słowa kluczowe

EN

stimulation of innovation; tax incentives; state regulation; energy sector; energy efficiency; human resources

PL

stymulacja innowacji; zachęty podatkowe; regulacja państwowa; sektor energetyczny; efektywność energetyczna; zasoby ludzkie

• Wydawca: Centrum Badań i Innowacji Pro-Akademia ; Ukrainian Academy of Sciences - Research and Development Centre for Industrial Problems of Development
• Czasopismo: Acta Innovations
• Rocznik: 2019
• Tom: no. 32
• Strony: 20--28
• Opis fizyczny: Bibliogr. 23 poz.

Twórcy

autor

Ivanova Olga

• Research Center for Industrial Problems of Development of the National Academy of Sciences of Ukraine, 1a Inzhenernyi Ln., Kharkiv, Ukraine

autor

Laptiev Viacheslav

• Simon Kuznets Kharkiv National University of Economics, 9a Nauky Ave., Kharkiv, Ukraine

Bibliografia

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Uwagi

Błędy w numeracji bibliografii; Opracowanie rekordu ze środków MNiSW, umowa Nr 461252 w ramach programu "Społeczna odpowiedzialność nauki" - moduł: Popularyzacja nauki i promocja sportu (2020).