Hrynyuk R. Evaluation of investment effectiveness of direct taxation of industrial enterprises

Object of study: the process of evaluation of investment efficiency of direct taxation for industrial enterprises. Objective: the developing of theoretical and justification of methodological and applied recommendations on evaluation of investment efficiency of direct taxation for industrial enterprises. Methods: analysis and synthesis, generalization, statistical and logical analysis, historical, correlation and regression analysis, economic-mathematical modeling, graphical and tabular. The novelty: for the first time developed the multiplicative model for evaluating of investment efficiency of direct taxation of enterprises, which based on relevant indicators allows to evaluate quantify the impact of each of the indicators on the integral indicator of investment efficiency of direct taxation of enterprises with aim to predict level of their investment efficiency, improved method of analyzing of investment efficiency of direct taxation. Scope of application: in activity of JSC «SKF Ukraine", SE "Lutsk repair factory Motor", in activity of the Main Department of the State Fiscal Service of Ukraine in the Volyn region, in the educational process of Lesya Ukrainka Eastern European National University in teaching of subjects "Tax management of production enterprises", "Economics of enterprise", "Economics of innovative enterprise".