Talan H. State depreciation policy and its impact on investment development of the industry

The thesis is devoted to the resolution of a currently-important scientific problem of adjustment of state depreciation policy in order to encourage the investment development of industry. The theoretical and methodological bases of state depreciation policy oriented to attraction of investment were investigated. The impact of main methods of tax depreciation on investors' behavior was defined. International practices of accelerated depreciation aimed to growth of investment were analyzed. Instruments of financial regulation of investment in Ukraine were estimated as well as their impact on investment activity of domestic economic agents. The conceptual framework of depreciation encouragement of attraction of investment based on adjustment of system of tax incentives was developed. The model of dependence between inflow of investment and depreciation rates was developed and implemented. Guidelines concerning improvement of Ukraine's tax and depreciation policy based on developed scientific-methodological approach related to optimization of depreciation allowances, oriented to investment growth, were proposed.