Medynska T. Tax stimulation of investment activity in Ukraine

The author presents the scientific substantiation of the theoretical principles and practical recommendations on tax stimulation of investment activity in the state of the economy of Ukraine. Outlines the notion of tax stimulation of investment and tax climate for investments, systematized basic classification attributes of tax instruments to stimulate investment, reveals their essence. The state tax issues and encourage investment, by construction of regression models analyzed the strength and direction of the impact of tax instruments on the investment process in Ukraine. Study foreign experience and adapted to use tax incentives to investment. A differentiated approach to tax incentives and innovation investment, which provides various forms of incentives based on considerations implemented radical innovation and priority economic activities that contribute to the investment component of economic growth. The ways of improving the tax investment climate in Ukraine.