Tax regulation in the field of electric power generation: Assessment of prospects and the need for transformation against the background of new threats to Russia's national security

Abstract

Subject. This article discusses the issues of ensuring the economic security of Russia and the implementation of projects to create national technologies in strategically important sectors of the economy. Objectives. The article aims to find instruments of tax incentives to develop promising projects related to the electric power industry. Methods. For the study, we used general scientific research methods. Results. Based on the analysis of international practices, new challenges and threats, the article identifies Russia's priorities in the electric power industry development. Conclusions. The development of the public-private partnership institution will contribute to the growth of investments in the industry’s advancement. Concerning the organizations involved in hi-tech and scientific developments, it is advisable to reduce the burden of income tax. Reducing dependence on foreign technologies in the energy sector is a condition for strengthening Russia's economic security.

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