Karpinskyi B. Financial and tax mechanism of investment growth in Ukraine

The dissertation is devoted to the development of the fundamentals of the scientific direction: regarding the financial and tax mechanism of investment growth for activating the tax culture from the standpoint of state-creative patriotism on the basis of behavioral finance. The theoretical and methodological principles on the formation of the financial and tax mechanism in the context of recognition that in the implementation of the tax policy of the state, the tax mechanism is one and integral part of a number of taxation mechanisms that influence the processes of investing in the social and economic system of Ukraine, is synthesized. New legislative and normative approaches are grounded in order to develop the financial-tax mechanism of investment growth (FTMIG), which will promote wide involvement of citizens in the patriotic business – tax payments taking into account demographic changes and principles of behavioral finance. A multi-parametric instrumental apparatus with a focus on making informed managerial decisions at different levels of activity has been formed. The dynamics and specific features of the shadow economy of Ukraine are elucidated and effective measures are proposed to minimize it on the basis of the formation of a high tax culture from the standpoint of state-creative patriotism, which is the driving force of FTMIG.