Serebryanskiy D. Taxation of income of enterprises and his influence on investment activity in market conditions

3. A research object is the system of financial relations, that arise up between the subjects of manage state in the process of taxation of income of enterprises. Development of scientific and methodical bases and practical recommendations in relation to perfection of mechanism of taxation of income with the purpose of rise of efficiency of his stimulant action on investment activity of enterprises is a research purpose. Research methods: system, scientific abstraction, comparative analysis, comparison, computation-analytical, graphic, economic-mathematical, design. Theoretical and practical results. The theoretical value of dissertation work consists in the improvement of terminology vehicle and enrichment of theory and practice of profitable enterprises. Work has a considerable practical value for forming of directions of activation of investment activity by means income tax the enterprises. Innovation of inculcated. The most substantial scientific results of research, that contain the elements of scientific novelty consist in because: (1) the criterion of fiscal efficiency of benefits on an income tax the enterprises is first definite, realization of investment benefits of direct action is offered; (2) interpretation of notion is improved income "tax", approaches to charging amortization; (3) got subsequent development of ground of necessity of input in Ukraine investment tax credit and methodical approaches in relation to abbreviation of "tax wedge" between the emission and credit method of financing of business. Degree of introduction. The separate results of research are used DPA Ukraine at development of strategy and tactic of tax policy in Ukraine (reference № 1214/5/18-1348 from 10.05.2006), DPA in the Chernovitskoy region for estimation of advantages and lacks of application of benefits from an income tax (reference № 4550/10/01-016 from 01.10.2006), in the educational process of the National university of government tax service of Ukraine (reference № 914/01/2-12 from 12.09.2006). Sphere ofthe use. Taxation of income of enterprises and his influence on investment activity.