Tax incentives issue for innovations in sustainable energy within the BRICS strategic partnership framework

Abstract

The energy sector is one of the key topics in agenda of the BRICS strategic partnership. There are a few steps taken towards the development of sustainable energy innovations as well. However, this direction of strategic partnership is not supported by the other BRICS cooperation channels like the cooperation on tax matters. The tax incentives for the sustainable energy innovations could be part of the tax capacity building announced in the BRICS documents elaborated during the BRICS countries Revenue Authorities.