Myskina O. The impact of taxation on investment activity in Ukraine

Object - financial relations arising in the process of taxation between the state and business entities; goal - a synthesis of theoretical principles of taxation and on this basis to develop conceptual approaches and practical recommendations to enhance its impact on investment activity in Ukraine; methods - analysis and synthesis, induction and deduction, comparison, grouping; novelty - Conceptual approaches to enhance the impact of taxation on investment activity, based on the evolution of stimulating principles of state regulation, based on potential theory of social utility and taking into account the nature of causality interests of taxpayers and the state; Results - synthesis of theoretical principles of taxation and on this basis the development of conceptual approaches and practical recommendations aimed at strengthening its impact on investment activity in Ukraine; implementation - implemented in practice the Department of Investment and Innovation Policy and the development of public-private partnership of the Ministry of economic growth and Trade of Ukraine; Finance Department of the Ministry of Regional Development, Construction, Housing and Utilities of Ukraine; industry - economic.