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 116
- Downloads 0
Approaches to improving accounting for intangible assets to needs of value-based management
The research examines the problem of discrepancy of the current enterprise’s accounting system to the needs of entities’ value-oriented management in terms of information about intangible assets. It was established that...
Еxpenses in construction: identification of economic substance, legal regulation of accounting and reflection in reports
The need for an effective system of expenses accounting in construction is a result of a demand of owners, investors, the State Statistics Service of Ukraine, the State Fiscal Service of Ukraine to provide objective info...
Mechanisms for reforming intergovernmental fiscal relations in conditions of economic instability
One of the most topical issues in the sphere of state regulation of environmental security in the region in conditions of economic instability is the improvement of the system of interbudgetary equalization and the searc...
Financial services in England in the late XVII century and first equity market boom (1691–1693)
The article shows the formation of the British financial services industry in the 1690's and the reasons of the first joint-stock companies’ boom of 1691–1693's. The author describes the course of events of this boom, an...
Formalization of expert accounting knowledge of enterprise self-controlled information system using knowledge representation frame model
The article substantiates the necessity of formalization of expert knowledge and its further introduction into the information system of the enterprise through the documenting process (accounting and management). The rev...