Stychinska O. Investment growth of state in terms of tax reform

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0413U005245

Applicant for

Specialization

  • 08.00.03 - Економіка та управління національним господарством

26-06-2013

Specialized Academic Board

Д 11.128.01

Essay

The object of study - the process is investment activity state regulation. The aim - development of scientific and theoretical principles to develop investmentactivities in tax reform, the development of scientific and methodological approaches and practical guidelines to encourage investment process in Ukraine by improving tax instruments. Research methods - classification, analysis and synthesis, comparative, quantitative analysis, statistical analysis, a systematic approach and mathematical statistics, logic synthesis. The practical significance of the results is that developed based on the proposed scientific and methodical approach to determine the effect of tax instruments of financial regulation on the investment activities of economic relations proposals for the development of investment policy in the economy of Ukraine in the taxation context will facilitate business investment companies active that positively affect the economic growth of the state and welfare of the population as a whole. Scientific novelty of the results is to justify and further development of scientific and theoretical principles and practical recommendations for the promotion of investment in terms of tax reform. Improved nature definition of the investment in tax reform as a process of regular changes in the state investment activities by the regulation,meaning the investment policy of the state as a set of measures to create favorable to all interested investors investme nt climate; arguments based development of the national economy from the investment Ukraine policy of conceptual on financial investment activity regulation in Ukraine's economy, scientific and methodical approach to evaluating the impact of financial regulation tax instruments on the economic relations investment activities. Received further development methodological situation assessment tax burden on economic operators; rationale for the use of the investment tax credit in Ukraine as a factor of economic growth directions of investment policy improvement in the Ukraine economy.

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