Tax regulation and attraction of investments in the waste management industry: innovations and technologies

The rate of waste accumulation in Russia increases every year. The scientific community is constantly looking for new methods of waste management and is forced to solve the emerging environmental and economic problems in this area. The purpose of the article is to analyze the relationship between tax regulation and investment in the waste management industry. The article substantiates the relevance of the introduction of innovative technologies in the field of waste management in the conditions ensuring environmental safety and economic feasibility. The features of tax and investment relations are considered and the application of the investment criterion in determining the environmental tax rate is demonstrated. The priority of an investment project's investment requirements is presented based on the example of the construction of a new municipal solid waste landfill. The experience of investing in waste management in the EU countries is considered. Based on an expert survey, the factors of investment and innovation attractiveness of investing in the waste management industry, as well as the existing innovative waste management technologies in Russia and other countries, are determined.