Yegorov A. Formation and Realization of Investment Potential in Transitional Economy based on the Fiscal Regulation

Object of study: economic relations of the investment potential formation and realization. Aim of study: based on analysis of economic relations sets within different types of economic systems, to explore peculiarities of investment processes advancement in transitory economy, elaborate an optimum model of their fiscal management at various stages of market transformation. Methods of study: systemic, factorial, structural-functional and phenomenological analysis; statistical methods. Results, novelty: structure sources of an "aggregate investment potential" are systematized via their division by the measure of their potential tax & budget governmental superintendence; applied to post-soviet countries, crisis trends in the investment situation development are revealed and a system of the state investment policy goals is delimited; the fiscal policy definition is extended via inclusion of the customs measures in instruments of its influence onto investment processes; macrolevel and specific failures of acting tax-budgetary system of Ukraine in investment sphere are exposed; "tree of goals" of the fiscal governance over investment processes within the market transformation is built and an objective ground for integration of the fiscal and investment policies in transitory economy is disclosed; priority successive measures of reformation of the fiscal governance over the varied investment potential sources mechanism are recommended. Sphere of implementation: economic theory, finances & credit theory, fiscal, budgetary and industrial state policy.