Chaplygin A. Tax incentives for energy effciency investments in Ukraine.

Object - financial relations that arise during the process of taxation of investments income; aim - to deepen the theoretical basis and develop practical recommendations concerning tax incentives for energy efficiency investments in Ukraine; methods - analysis and synthesis, systematization and classification, comparison, expert evaluation; novelty - the further development of the methodical approach to the formation of mechanism of tax incentives for energy efficiency investments based on widening of eligible investments and changes in tax base; specification of the structure and sequence of using tools as well as identification of subjects for tax incentives considering the aim of investment, that allows to strengthen the investment focus of tax policy; Results can be used by public authorities for drafting amendments to the tax laws of Ukraine in order to improve the regulatory and methodological support of taxation of energy efficiency investments while reforming tax system of Ukraine, and enterprises engaged in energy efficiency investment; implemented in Irpin united state tax inspectorate, "Galereya Noble" LLC, "Les Montres Suisses" LLC, University of the State Fiscal Service of Ukraine; field - economic.