TAXATION OF JOINT INVESTMENT INSTITUTIONS DURING THE INVOLVEMENT IN THE CONSTRUCTION ACTIVITIES: EXPERIENCE OF UKRAINE
Journal Title: Legea și viața - Year 2018, Vol 2, Issue 2
Abstract
The article examines the experience of Ukraine in attracting joint investment in- stitutions to construction activities through the prism of taxation. The provisions of the current legislation in the sphere of investment activity and the activity of joint in- vestment institutions are analyzed. The issue of the influence of tax legislation on the choice of types and types of joint investment institutes, created to attract investments in the construction industry of Ukraine, is investigated. Positive and negative aspects of using venture investment funds for investing in construction activities are considered. Attention is paid to the issues of tax optimization and the impact of tax incentives on the attractiveness of investing in the construction industry through of joint investment institutions. Also indicated are types of securities that allow the use of existing legal mechanisms for investing financial resources in the construction industry through of joint investment institutions.
Authors and Affiliations
Igor Kushnir
Keywords
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