Kolesnyk V. Tax stimulation of development of investment activity

Object of research is process of the tax adjusting of investment activity on microlevel and macrolevel. The purpose of work is generalization and development of theoretical and methodical bases and development of practical recommendations of investment activity development tax stimulation. Research methods are logic analysis; statistical analysis; cross and correlation regressive analysis; retrospective prognostication; imitation design. Theoretical and practical results. The classification of investments due to the selection of those types of investments which need state support, including due to facilities of the investment activity tax adjusting ; methodical approach to the choice of the most expedient instruments of the investment activity tax adjustin which foresees determination of their efficiency for the state and enterprise and account of the social and economical policy priorities; theoretical going to organization of the enterprises dividend policy tax adjustin, which influences on thestructure of shareholders and intensity of reinvestment processes due to stimulation facilities of the reinvestments tax policy are got further development. methodical providing of evaluation of investment processes tax adjusting economic efficiency measures , which allows to choose the most rational instruments of the tax adjusting; composition and maintenance of the investments tax support criteria system, level of enterprise competitiveness growth; innovative character of investment projects, creation of additional workplaces, source of investments, size of the additionally disengaged facilities; reduction of term of recoupment of the inlaid investments are improved. The scientific results found practical application in Kharkov regional state administration (certificate No32/1 from 14.05.2008), Academy of financial management of Ministry of finance of Ukraine (certificate No 77000-12/0632 from 18.09.2008).