Modern aspects of tax regulation of investment activity
Journal Title: Вісник Житомирського державного технологічного університету. Серія: економіка, управління та адміністрування - Year 2016, Vol 75, Issue 1
Abstract
The article investigates the tax regulation of investment activity in modern conditions. Scientists studied different views about the impact of tax regulations on the investment activity in the country. The author determines that the tax regulation of investment activity involves the use of state mechanisms taxation of certain measures to improve investment conditions. The subject is the state tax regulations, and the object is the investment activity of individual and institutional investors of any form of ownership including organizational and legal forms. Such regulation is performed by using complex special tools. The possible methods of tax stimulation of investment processes are described. The article deals with the current results of tax reform in Ukraine and predicts its possible consequences for agricultural producers. The rating positions of Ukraine according to international organizations are showed. The systematic analysis has been carried out and the impact of differential tax rates, tax exemption for a specified period, reducing the tax base, elimination of double taxation on investment activity in certain areas have been researched. The special instruments of investment activity tax regulation are considered. The options for improving investment activity by introducing effective tax regulation are determined.
Authors and Affiliations
E. S. Podakov
Keywords
Related Articles
- EP ID EP265002
- DOI -
- Views 112
- Downloads 0
Мultinational corporations in John Kenneth Galbraith’s theory of firm
The paper is aimed at the study of the ideological origins of multinational corporations from the perspective of the theory of firm by John Kenneth Galbraith. It has been established that the theory of firm by J.K. Galbr...
Consolidated financial statements in Ukraine: normative and legal regulation state
The development of big business in Ukraine has led to the need to release a number of domestic companies and their groups and associations to the international financial market which was the prerequisite of the needs of...
Organizational culture in the system of human capital behavior regulation
The article examines the evolution of concepts about a human being in labor process. It is determined that the category of «human capital» derived from such definitions as «labor force», «labor resources», «labor potenti...
Priority areas of reforming health care in Zhytomyr region
The global economy is no longer keeping pace with rising health care costs. In modern conditions, it is necessary to change the basic principles of the healthcare system: to concentrate resources on the fight against dis...
Formation of sustainable development reporting social component as economic security management element
This research analyzes the various scientific approaches to accounting which helped establish the absence of the single classification mechanism for social activity objects that are identified as accounting objects, whic...