ПОТЕНЦІАЛ ПОДАТКУ НА ПРИБУТОК У РЕГУЛЮВАННІ ІНВЕСТИЦІЙНИХ ПОТОКІВ КРАЇНИ
CORPORATE INCOME TAX POTENTIAL AS A REGULATOR OF STATE’S INVESTMENT FLOWS

Summary/Abstract: The article is devoted to the problems of the regulatory capacity implementing of the income tax in Ukraine. The foreign experience to stimulate the activity of foreign and domestic investors is investigated. The expediency of reducing the corporate income tax rates on the part of investments directed into fixed capital is grounded. Having the need of significant investment in resources and a shortage of financial resources, Ukraine should actively use all possibilities to accumulate funds from both domestic and foreign investors. Taking into account the potential risks of foreign investment, we offer incentives for foreign investment in part to apply the income tax benefits of an investment nature (tax holidays, investment bonuses, discounts) if they provide direct investments to create new jobs in the field of production in depressed regions. Implementation of the regulatory capacity of the corporate income tax in the direction of domestic investors stimulating may be subject to increase the standard income tax rate to 26% and to reduce the income tax rate on the portion of the profit which shall be sent to the investment in fixed capital. Such an event would encourage the redistribution of income in favor of direct investment, rather than consumption, and reduce its distribution for the benefit of the shadow sector economics.

• Details
• Contents