Tools of investment activity regulation under the tax policy
Economic Annals-ХХI: Volume 138, Issue 1-2(2), Pages: 12-15
Citation information:
Rekova, N., & Talan, А. (2014). Tools of investment activity regulation under the tax policy. Economic Annals-XXI, 1-2(2), 12-15. https://ea21journal.world/index.php/ea-v138-03/
Natalia Rekova
D.Sc. (Economics),
Professor,
Donetsk State University of Management
163a Cheliuskintsev St., Donetsk, 83052, Ukraine
nata-rekova@yandex.ru
Аnna Talan
PhD Student,
Donbas State Engineering Academy
72 Shkadinov St., Kramatorsk, 84313, Ukraine
talan-anna79@mail.ru
Tools of investment activity regulation under the tax policy
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.
Keywords: Investments; Financial Regulation; Tax Depreciation; Targeted Tax Credits; Tax Relief; Income Tax
JEL Classification: O13; O38; O44
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Received 15.11.2013