Finance and Credit
 

Abstracting and Indexing

РИНЦ
Referativny Zhurnal VINITI RAS
Worldcat
LCCN Permalink
Google Scholar

Online available

EBSCOhost
Eastview
Elibrary
Biblioclub

Archiving

Cyberleninka (12 month OA embargo)

Challenges of tax incentives for cybersecurity in small and medium-sized businesses

Vol. 25, Iss. 3, MARCH 2019

Received: 25 December 2018

Received in revised form: 28 January 2019

Accepted: 11 February 2019

Available online: 29 March 2019

Subject Heading: FISCAL SYSTEM

JEL Classification: H21, H25, M48

Pages: 609–617

https://doi.org/10.24891/fc.25.3.609

Kudryashova E.V. Institute of Legislation and Comparative Law under Government of Russian Federation, Moscow, Russian Federation
ev_kudryashova@inbox.ru

https://orcid.org/0000-0002-7029-5794

Subject The article deals with modern scientific and practical approaches to the economic substance and tax incentives for cybersecurity in small and medium-sized businesses.
Objectives The purpose is to unveil problems preventing the implementation of economic and tax incentives to ensure cybersecurity, both in Russia and in other countries, and to demonstrate possible tax incentive schemes for SMEs.
Methods The study draws on the interdisciplinary approach, the comparative method, and the systems approach.
Results I show that the development of tax incentives to ensure cybersecurity seriously suffers from the lack of an integrated approach to the economic substance of cybersecurity. It is possible to apply a differentiated approach to large organizations and to small and medium-sized businesses. The paper gives examples of specific approaches to the technology of tax incentives for cybersecurity in SMEs.
Conclusions Encouraging the cybersecurity through tax and other economic measures is crucial in many developed countries. There is a need to differentiate approaches to large businesses and SMEs. Implementation of proposed tax incentive techniques is impeded by the lack of specific approach to the economic substance of cybersecurity. The inhibiting factor is also the inconsistency in the choice of concepts of information security, cybersecurity, digital security, which eventually affects economic approaches.

Keywords: cybersecurity, tax incentives, economic incentives, digital economy

References:

  1. Petrenko S.A. [Cybersecurity cost estimaation]. Trudy Instituta sistemnogo analiza Rossiiskoi Akademii nauk = Proceedings of the Institute for Systems Analysis of the Russian Academy of Sciences, 2006, vol. 27, pp. 234–265. URL: Link (In Russ.)
  2. Rittinghouse J.W., Hancock W.M. Cybersecurity Operations Handbook. Elsevier Digital Press, 2003, 1287 p.
  3. Kudryashova E.V. [Interrelation of concepts of the method of tax collection and taxation technique through the example of indirect taxes]. Nalogi-zhurnal = Taxes Journal, 2006, no. 2, pp. 7–14. URL: Link (In Russ.)
  4. Kucherov I.I. [Taxable item as a legal basis of taxation]. Finansovoe pravo = Financial Law, 2009, no. 1, pp. 6–12. URL: Link (In Russ.)
  5. Shashkova A.V. [Transition from pre-industrial to industrial society: Change of tax policy model]. Finansovoe pravo = Financial Law, 2017, no. 5, pp. 39–42. URL: Link (In Russ.)
  6. Kuznetsov N.G., Kochmola K.V., Evlakhova Yu.S., Koshel' N.V. [Financial thermodynamics: New approaches in the study of the global financial system]. Finansovye issledovaniya = Financial Research, 2010, no. 3, pp. 3–9. URL: Link (In Russ.)
  7. Efremov A.A. [Formation of the concept of information sovereignty of the State]. Pravo. Zhurnal Vysshei shkoly ekonomiki = Law. Journal of Higher School of Economics, 2017, no. 1, pp. 201–215. URL: Link (In Russ.)
  8. Tsirlov V.L. [Legal foundations of cybersecurity in Russia]. Pravovaya informatika, 2014, no. 3, pp. 54–56. URL: Link (In Russ.)
  9. Shashkova A.V. [Russian specifics of combating corruption]. Kutafin University Law Review, 2015, vol. 2, no. 1, pp. 51–68. URL: Link (In Russ.)
  10. Shashkova A.V. [Pro et contra criminalization of corporate liability in the Russian Federation]. Kutafin Law Review, 2017, vol. 4, no. 2, pp. 544–554. URL: Link (In Russ.)
  11. Ashmarina E.M., Kudryashova E.V., Terekhova E.V. et al. Finansovo-pravovye aspekty i finansovaya politika innovatsionnogo razvitiya sovremennoi rossiiskoi ekonomiki. Kollektivnaya monografiya [Financial and legal aspects and financial policy of innovation development of the modern Russian economy. A joint monograph]. Moscow, Elit Publ., 2011.
  12. Povetkina N.A., Ledneva Yu.V. ['Fintech' and 'Regtech': Boundaries of Legal Regulation]. Pravo. Zhurnal Vysshei shkoly ekonomiki = Law. Journal of Higher School of Economics, 2018, no. 2, pp. 46–67. URL: Link (In Russ.)
  13. Kucherov I.I., Povetkina N.A., Akopyan O.A. Riski finansovoi bezopasnosti: pravovoi format: monografiya [Risks to financial security: Legal format: a monograph]. Moscow, IZISP, Norma Publ., 2018, 304 p.
  14. Govender S.G., Loock M., Kritzinger E. Enhancing Information Security Culture to Reduce Information Security Cost: A Proposed Framework. In: Cyberspace Safety and Security. 10th International Symposium, CSS 2018, Amalfi, Italy, October 29–31, 2018, Proceedings. Springer Nature Switzerland AG, 2018, pp. 281–290. URL: Link
  15. Dobrobaba M.B. Sluzhebno-deliktnye pravootnosheniya: monografiya [Official and delictual relations: a monograph]. Moscow, Yurlitinform Publ., 2013, 296 p.
  16. Petrenko S.A. [Justifying the investments in cybersecurity]. Trudy Instituta sistemnogo analiza Rossiiskoi Akademii nauk = Proceedings of the Institute for Systems Analysis of the Russian Academy of Sciences, 2006, vol. 27, pp. 266–276. URL: Link (In Russ.)
  17. Voitov M. [Critical infrastructure in the context of security]. Indeks bezopasnosti = Security Index, 2016, vol. 22, no. 1, pp. 137–142. (In Russ.)

View all articles of issue

 

ISSN 2311-8709 (Online)
ISSN 2071-4688 (Print)

Journal current issue

Vol. 25, Iss. 5
May 2019

Archive