Tax Mechanisms and Sustainable Development of EAEU Member States
Sustainable development is an important concept for modern policymakers. To encourage people and businesses to act more responsibly and work towards sustainability, the states may introduce the tax incentives aimed respectively – at achievement certain goals in technological, ecological and social areas. EAEU Member States – Armenia, Belarus, Kazakhstan, Kyrgyzstan and Russia – adopted some tax measures which may be described as aimed at sustainable development, mostly in respect of personal development, R&D and their implementation. However, the paper shows that the efficiency of these measures is inconclusive, as the indicators in respective areas change differently than could be expected based solely on tax measures.
The 14th International Conference of the Russian Society for Ecological Economics RSEE-2017 will be devoted to the discussion of topical issues in the field of sustainable development of countries and regions, methodology and practices of establishing and developing the economic mechanisms of environmental management and protection. Topics include taxation of the use of natural resources and environmental impact, assessment and abatement of accumulated environmental damage, development of environmental target programs, management of ecological and economic systems, the problems of interactions between governmentt, business and society, environmental security.
The building of an increasingly integrated system from an economic point of view in the “Eurasian” space is a phenomenon superficially evaluated by that broad part of the Western literature which simply includes it in the general claim of Russia to win lost territories of the former Trsarist and Soviet Empires. It is therefore considered an almost pretentious project when analyzed from a purely geopolitical perspective rather than economic. Such kind of approach may, however, be short-sighted, in the absence of a detailed study of the complex roots or the historical, cultural and economic conditions justifying the integration on the former Soviet Union space, and in particular on the Eurasian one.
The present volume contains the contributions of experts from different disciplines with different sensitivity and national memberships. The hot confrontation between speakers from Ukraine, Poland and Lithuania on the one hand and Russia on the other seems to be constructive, a positive model of interaction between historically and geographically close worlds even if in a period of tough opposition.
Article represents the results of the research of practical approaches to corporate social responsibility programs (CSR) management in Russian sustainable development oriented companies. Some features of CSR as a management tool were described according to modern Russian business conditions. Author suggests the model of mechanisms of corporate social responsibility programs management for sustainable development oriented companies.
In this article the author performs the comparative analysis of the provisions of international treaties forming the Eurasian Economic Union and its predecessors and of the documents containing national tax policies of EAEU Member States. While author’s previous research suggested a number of similar features of EAEU Member States’ tax systems and partial harmonization, this time it is supplemented with conclusion of open tax competition waged by certain EAEU Member States.
The article present of a model of sustainable development of the largest companies in the region and in the territory. The model allows evaluating the sustainable character of a company's development through comparison of the planned and real data, and to discover its non-balanced dynamics.
Sustainable development is one of the major concepts in conventional environmental economics and pretends to become the major principle of environmentalism as a whole. Nevertheless conventional sustainable development concept is unable to respond to current environmental crisis. Some new ideas concerning the content of sustainable development studies are necessary to make the concept relevant to current environmental and resource challenges.
This volume analyzes the evolution of geo-political and economic integration in the Eurasian area. The Eurasian integration is a growing phenomenon and the largest scale analysis proves necessary to avoid simplistic judgments based only on the geo-political approach. The editors of this publication present different profiles of integration, such as the geo-political and constitutional aspect, the relations with the European Union, migration issues, energy flows, the compatibility between the Eurasian and the WTO law, and the comparison with the European integration model. The book presents a wide range of viewpoints through essays of specialists from Russia, Ukraine, Lithuania, Belarus, Italy, France.
In the article the necessity of institutional changes on the way to sustainable ecological-economic development and the multidirectional nature of the process is proved. The authors offer the ways of forming effective institutional mechanism. And the features of institutional transformations in Russia are emphasized.
The present article aims to analyze the degree of diffusion of modern international business ethics practices in Russian enterprises.