TOOLS OF INVESTMENT ACTIVITY REGULATION UNDER THE TAX POLICY Cover Image

ІНСТРУМЕНТИ РЕГУЛЮВАННЯ ІНВЕСТИЦІЙНОЇ ДІЯЛЬНОСТІ В РАМКАХ ПОДАТКОВОЇ ПОЛІТИКИ
TOOLS OF INVESTMENT ACTIVITY REGULATION UNDER THE TAX POLICY

Author(s): Natalia Rekova, Аnna Talan
Subject(s): Economy
Published by: Інститут трансформації суспільства
Keywords: investments; financial regulation; tax depreciation; targeted tax credits; tax relief; income tax

Summary/Abstract: This article has proved that the degradation of many sectors of the economy, including its technical and technological backwardness, as well as depreciation of fixed assets, low level of capacity utilization, high energy and capacity supplies, low level of innovation is due to the lack of the state support for the implementation of scientific and technical programs of innovation. The analysis of financial investment tools regulation that exists in the legislation of Ukraine has been done, and their impact on domestic investment activity entities has been assessed. The expediency to implement such tax instruments of investment financial regulation, as lowering income tax rates, tax depreciation mechanism, and the introduction of special tax breaks for investments have been aimed.

  • Issue Year: 2014
  • Issue No: 01-02(2)
  • Page Range: 12-15
  • Page Count: 4
  • Language: Ukrainian