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- Title
TOOLS OF INVESTMENT ACTIVITY REGULATION UNDER THE TAX POLICY.
- Authors
Rekova, Natalia; Talan, ?nna
- 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.
- Subjects
ECONOMIC life of fixed assets; TAX laws; INVESTMENTS; UKRAINIAN economy, 1991-; UKRAINIAN economic policy, 1991-
- Publication
Economic Annals-XXI / Ekonomìčnij Časopis-XXI, 2014, Issue 1/2, p12
- ISSN
1728-6220
- Publication type
Article