Prokopenko I. Investing activity of non-residents in the conditions of integration processes: fiscal aspect.

The aim is a complex research of fiscal regulation of non-residents investors' activity under the conditions of integration processes in order to raise competitive ability and national economy. The object -getting hold of foreign capital into the economy of Ukraine under the conditions of integration processes. Methods - dialectic, multicriterion system analysis, analysis and synthesis, retrospective analysis, economic, statistic and graphic and normative estimating method. For the first time ever the peculiarities and tendencies of direct and foreign investments entry from EU and Common Economic Space (CES) have been identified; selective regulative taxation mechanisms were introduced to stimulate investment innovative activity of non-residents concerning entry of direct foreign investments into the economy of Ukraine with the help of tax allowances of innovative direction; the terms of these tax allowances are in accordance with the length of innovative cycle. Improved - the interpretation of the term "innovative activity" for stimulating tax mechanisms distribution among different cycles of this activity; systematization of non-residents considering external and internal causes of getting hold of direct foreign capital into the economy of Ukraine. Developed further - reasoning of necessity of introduction of additional principles of taxation to the scientific use and tax legislation, reasoning of measures encouraging formation of bilateral international treaties on double taxation elimination. Practical importance of the results - they can be used in the activity of executive and legislative bodies of Ukraine. Branch - economic.