Revyuk N. Mortgage as an economic and legal construction of investment mobilization into economy

Оbject of research: legal relationships of mortgages, arising up between subjects in the field of management. The purpose of research is development of theoretical and practical questions of the legal regulation of mortgage as to the economic and legal framework of investment attraction into economy and ground of new scientific positions and suggestions on perfection of legislation in this sphere. Methods of research: comparatively-legal; abstracting; formal-logical; system-functional. Theoretical meaning consists of deepening of theoretical developments of questions of the legal regulation of mortgage as a method of bringing in of investments and providing of economic obligations. Practical meaning: conclusions and suggestions can be used in a law process for perfection of current legislation about a mortgage; used: in practical activity of LLC „International Mortgage Bank" at development of the long-term programs of crediting of management subjects, in an educational process at teaching of course andat development of methodical literature on discipline „ Economic Law" is in the National university of government tax service of Ukraine. Scientific novelty: this work substantiates the notion of mortgage as an economic and legal framework of real estate use by economic agents aimed at investments attraction. The degree of compliance of Ukrainian legislation on mortgage legal relationship regulation with the EU requirements and standards is defined, and advisability of domesticating certain experience with the view of commercial mortgage development in Ukraine is argued. The ways of enhancement of efficiency of the mortgage state registration system application are suggested. The necessity for establishing certain boundaries in the course of transfer of a whole property estate of an enterprise into mortgage is substantiated. The main directions of promoting land plots introduction into operation turnover are defined. The necessity for reorientation of tax mortgage from a fiscal medium of tax payment assuranceinto a jural framework of using the owing sum in the enterprise's operation turnover is argued. The ways of the debtor's legal protection strengthening are suggested. Sphere of use: subjects of initiation of bill for perfection of legislation about a mortgage; management subjects in the process of investment activity; higher educational establishments.