Depreciation policy in Ukraine in the system of tax incentives for investment and innovation activity
Journal Title: Науковий журнал "Економічний вісник Донбасу" - Year 2017, Vol 2, Issue 48
Abstract
The article is considered the role of depreciation in the processes of expanded reproduction and stimulation of investment and innovation activity of business entities. The main theoretical positions and world experience of using depreciation for tax incentives for investment and innovation activity of business entities are analyzed. Specific features of the depreciation policy of Ukraine in the system of instruments of state regulation of the economy of Ukraine are determined and its impact on macroeconomic dynamics is assessed. The main directions of further research on the development of the stimulating function of depreciation policy in Ukraine on investment and investment basis are substantiated.
Authors and Affiliations
V. Ostrovetsky
Keywords
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