Abstract
An approach is proposed to manage the processes of tax deductions, which increases the efficiency of taxation for organizations operating in the electric power industry of the Russian Federation in order to stimulate rational environmental management based on the use of environmental technologies.
Highlights
The economic activities of power industry facilities cause significant damage to the environment
The number of disputable situations in the interpretation of the provisions of the Tax Code of the Russian Federation is constantly growing, because the specificity of relations in the electric power industry does not allow one to accurately answer questions about the dissemination of certain norms enshrined in the Tax Code
The tax authority refused to deduct the value added tax (VAT) charged to the taxpayer organization as part of a payment under a contract with the seller of electrical energy and pointed out that the taxpayer had no right to refund from the budget of the tax, since the organization did not supply electricity to the consumer, but only compensated the losses to the guarantor supplier
Summary
The economic activities of power industry facilities cause significant damage to the environment. The number of disputable situations in the interpretation of the provisions of the Tax Code of the Russian Federation is constantly growing, because the specificity of relations in the electric power industry does not allow one to accurately answer questions about the dissemination of certain norms enshrined in the Tax Code. In these conditions, the development of effective management decisions on the taxation of the electric power industry subjects stimulates projects using technologies that saving the environment [1,2]
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