Increasingly widespread use of alternative energy sources solves a number of urgent state problems, such as reduction of environmental pollution, diversification of energy resources, and weakening the dependence of the budget on oil revenues. The present article considers the role of taxes in the economic motivation of production and the use of alternative energy sources, as well as analyzes world practices of tax regulation in consumption of energy from renewable natural resources. In the course of the study, methods of collecting and processing secondary information were used, namely, grouping, generalization, classification, systematization, and modeling. In order to optimize the use of the proposed tax instruments, the latter are grouped according to the category of taxpayers.
With each passing year, the problem of using alternative energy sources is gaining increasing attention, since the energy of the sun, water and wind, unlike hydrocarbons, belongs to practically inexhaustible resources. Besides this, alternative energy sources are relatively environmentally friendly, so any country is interested in using them. One of the factors affecting the increase of energy generation from alternative sources is the legal regulation of this area by the government. In many foreign countries a number of conceptual, doctrinal and program documents are adopted and implemented, which are dealing with the use of renewable energy sources. In order to stimulate the use of alternative energy sources, the governments of some countries create favorable conditions for attracting investment in the development of this sector, which, further, not only creates new jobs, but also has a generally positive effect on the economy.
The majority of subjects of economic activity of the Russian Federation (including the enterprises of sphere of trade and services) in the conditions of development of digital economy are compelled to use in economic practice the most various tools based on modern information technologies and application of resources of the Internet. As the main reasons for the expansion of the set of digital solutions that are used by modern enterprises, we can call the change in the requirements of the legislation of the Russian Federation, which predetermines the rules of organization and conduct of commercial operations by economic entities. Modern technologies are also used in the implementation of relations with government agencies (for example, in the framework of relations with the Federal tax service). The state expands the range of interaction with enterprises and organizations through electronic systems at different stages: it can be registration of an economic entity, submission of reporting forms on tax payments in order to implement the fiscal function of the state, request information about the counterparty through electronic systems to minimize the risks of economic activity. In addition to these facts, often modern information technologies and digital products are used by participants of economic relations voluntarily. In this case, their application can be aimed at optimizing business processes, ensuring rapid response to trends in the external environment and customer requests. The transformation of the sphere of trade and services under the influence of the expansion of the range of information technologies is ultimately focused not only on improving the efficiency of economic activities of individual economic entities. The introduction of digital solutions into economic practice qualitatively changes the processes of providing services, ultimately increasing the social efficiency of their economic activities.
Transition to alternative methods of service and omnichannelity allows the buyer to be more demanding and discerning. The current trends in the development of retail trade caused by globalization forcing the redistribution of consumer budget from a high-margin offline cart to a low-margin online cart that instigate not only the necessity of transformations in management, but also the study of consumer behavior. Dynamical development of trading innovative technologies allows the buyers not only to expand the range of their aspiration, but also to become participants in the cognitive and learning processes, where the acquirement of the new experience and emotions influences the traditional ways of making purchases on offline trading. To remain competitive, retailers should not only provide high-quality goods and services at the best prices, but also to contribute to their high-quality and get-to-able supply. Most purchasing decisions are made "by feel", that contradict to the theories of rational choice and theories using marketing concepts. The article gives views on the factors and criteria that determine consumers behavior in online and offline trade.
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