Miedviedkova N. The Fiscal mechanism of foreign direct investments attraction in national economy of Ukraine.

The dissertation is dedicated to the research of fiscal mechanism influencing foreign direct investments attraction in national economy of Ukraine. Theoretical and practical aspects of foreign direct investments attraction in national economy of Ukraine are analyzed. Economic essence of 'fiscal mechanism' concept and its application for foreign direct investments attraction are exposed. The condition of foreign direct investments attraction in national economy is estimated and obstacles for investment are shown. The impact of fiscal mechanism on foreign direct investments attraction is estimated. The role of economical activity of special legal status in provision of effective investments to the country is defined. Introduction of separate estimation indices of economic activity effective functioning under special legal status is grounded. Production and consumption factors effective taxation rate is estimated by means of indices system METR and AETR, which characterize the level of investments stimulation to the country. The influence of fiscal mechanism on foreign direct investments is estimated with help of multiple-factor economic model structure. The system of granting tax privileges for foreign investors is developed considering dependence of the branch priority, where the investments are attracted, the level of region development and investment stage. Proposals of conceptual approaches for foreign direct investments attraction by means of fiscal methods are developed.