Pypko S. Tax instruments of investment development of small and medium businesses

The thesis is devoted to the resolution of a currently-important scientific problem of forming a system of tax policy instruments in the process of attracting investments to the development of small and medium businesses. The basics of tax regulation of investment activity were researched. The role of investments in the development of small and medium businesses was determined. Tax policy instruments used to promote investment development of small and medium businesses were analyzed. Conceptual provisions of tax incentives for investment development for small and medium business in Ukraine were developed. Factors that hinder investment development of small and medium business in Ukraine were determined. International experience of using tax instruments to stimulate investment at the local level were analyzed. A system of tax regulations for investments of small and medium business in Ukraine was developed. Methods of tax regulation for investments of small and medium businesses were assessed. A model of tax incentives for small and medium business investments in Ukraine (on the example of Donetsk region) was developed and implemented. Recommendations for improving organizational methods of applying tax policy instruments in attracting investments in the development of small and medium businesses were proposed.