Talpa V. Tax incentives for investment development of Ukraine's economy in the context of reforms

Українська версія

Thesis for the degree of Doctor of Philosophy (PhD)

State registration number


Applicant for


  • 051 - Соціальні та поведінкові науки. Економіка


Specialized Academic Board

ДФ 41.177.003

Institute of market problems and economic-ecological reseaches of NAS of Ukraine


The object of study is the process of tax regulation of investment development of the national economy. The purpose of the study - The purpose of the dissertation is to develop theoretical and conceptual foundations, methodological tools and mechanisms for tax incentives for investment activity in the national economy on the basis of taking into account the challenges and requirements of modern reforms. Theoretical and scientific-methodical basis of the study are modern theory of tax regulation of economic development, investment theory, theory of economic development and regulation, methodology of capital movement regulation, postulates of modern theory of sustainable and balanced development, theoretical principles of tax regulation of investment resources movements, production development and values in territorial communities, the theory of state regulation of expanded economic development and the reproduction of capital in terms of reforming local self-government. General scientific and special research methods are used in the work, namely: analysis, comparison, generalization and synthesis, semantic and system analysis, statistical analysis, mathematical modeling, factor analysis. Scientific and practical results substantiate the theoretical and methodological provisions, developed scientific and practical recommendations for the implementation of goals and objectives of tax incentives for investment development of the national economy in the context of reforms. Further development: classification of sub-functions of regulatory functions of taxes in the field of investment, methodological principles for assessing the effectiveness of tax incentives for investment in economic development by identifying relevant indicators, organized in 5 areas, methodological tools to stimulate investment in community development by determining a single tax on entrepreneurs as a means of stimulating investment development and welfare in the territorial communities of Ukraine, a methodical approach to assessing the effectiveness of tax regulation of investment development of the economy by identifying three indicators of balance of levers to stimulate investment development, reflecting increased benefits for business, government and society econometric modeling of the dependence of value added on the amount of financial result reinvested in economic turnover. Degree of implementation: Directorate for Development of Local Self-Government, Territorial Organization of Government and Administrative-Territorial Organization of the Ministry of Development of Communities and Territories of Ukraine (reference № 7 / 34.2 / 20431-20 of 23.12.2020), Main Directorate of the State Tax Service of Ukraine in Kirovohrad Oblast reference № 32 from 12.02.2021), Main Department of the State Tax Service of Ukraine in Zaporizhia Oblast (reference № 36, 37 from 12.02.2021), Northern Interregional Department of the State Tax Service for Work with Large Taxpayers (reference №40 from 12.02.2021) , Department of Economic Policy and Strategic Planning of the Odessa Regional State Administration (reference №01.1-17 / 2449 dated 21.12.2020), Saardana Enterprise (reference №436 / 1220 dated 18.12.2020) Sphere (branch) of use – national, regional economy, business economics.


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