Antonov A. Development tax approaches of the regional adjusting investment activity

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0405U002398

Applicant for

Specialization

  • 08.10.01 - Розміщення продуктивних сил і регіональна економіка

19-05-2005

Specialized Academic Board

К 52.079.02

Essay

Work is devoted to development of approaches in relation to the tax adjusting of investment activity enterprises in an unstable economic environment taking into account the market mechanisms of forming investment resources of region. Approaches the tax adjusting of investment processes theoretical and methodical are offered in a region in the conditions a new model of regional investment activity, which, unlike existing, is based on stimulation forming of own investment resources. Approaches are improved in relation to the tax adjusting of investment processes in a region on the basis determination share of profits, which can head for investment aims, coming from the size rate of income tax enterprise, the set paces of the economy growing and profitability, that allows, unlike existent approaches, objectively to define the scopes of own investment resources enterprises of region. Methodical approaches are developed to the ground of a new model investing in a regional economy taking into account the specific terms of transformation period in Ukraine.

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