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Електронний архів Житомирського державного технологічного університету
View Archive Info| Field | Value | |
| Title |
??????? ??????? ??????????? ??????????? ????????????? ??????????
Modern aspects of tax regulation of investment activity |
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| Creator |
???????, ?.?.
Podakov, E.S. |
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| Subject |
????????? ???????????
???????????? ?????????? ????????? ??????? ???????????????????? ??????????????? ???? ????????????? ????????? ??? ?????? ???????????? ????????????? tax regulation investment activity tax reform agricultural producers tax base special VAT regime stimulus investment focus |
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| Description |
?????? ?????????? ??????????? ??????????? ??????????? ????????????? ?????????? ? ???????? ??????. ?????????? ??????? ?????? ?????? ???? ?????? ??????????? ??????????? ?? ???????????? ?????????? ? ??????. ?????????, ?? ????????? ??????????? ????????????? ?????????? ?????????? ???????????? ???????? ?????????? ????????????? ?????? ???????, ??????????? ?? ?????????? ???? ????????????. ????????? ??????????? ??????????? ? ???????, ? ???????? ? ???????????? ?????????? ?????????????? ?? ????????????????? ?????????? ????- ???? ???? ????????? ? ?????????????-???????? ???? ??????????????. ???? ??????????? ???????????? ?? ????????? ????????? ??????????? ????????????. ?????????? ??????? ?????? ??????????? ???????????? ????????????? ????????. ?????????? ??????? ?????????? ?????????? ??????? ? ??????? ?? ????????????? ?? ??????? ???????? ??? ????????????????????? ????????????????. ???????? ?????????? ??????? ??????? ?? ?????? ??????????? ???????????. ????????? ????????? ?????? ? ?????????? ???????? ?????? ???????????????? ?????? ?????????????, ?????????? ??? ?????? ??????? ?? ?????? ?????, ????????? ???? ?????????????, ???????? ?????????? ????????????? ?? ???????????? ?????????? ? ?????? ???????. ?????????? ?????????? ??????????? ??????????? ??????????? ????????????? ??????????. ????????? ??????? ???????? ?????????? ????????????? ?????????? ?????? ??????????? ??????????? ??????????? ???????????. The article investigates the tax regulation of investment activity in modern conditions. Scientists studied different views about the impact of tax regulations on the investment activity in the country. The author determines that the tax regulation of investment activity involves the use of state mechanisms taxation of certain measures to improve investment conditions. The subject is the state tax regulations, and the object is the investment activity of individual and institutional investors of any form of ownership including organizational and legal forms. Such regulation is performed by using complex special tools. The possible methods of tax stimulation of investment processes are described. The article deals with the current results of tax reform in Ukraine and predicts its possible consequences for agricultural producers. The rating positions of Ukraine according to international organizations are showed. The systematic analysis has been carried out and the impact of differential tax rates, tax exemption for a specified period, reducing the tax base, elimination of double taxation on investment activity in certain areas have been researched. The special instruments of investment activity tax regulation are considered. The options for improving investment activity by introducing effective tax regulation are determined. |
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| Date |
2016-05-17T07:33:37Z
2016-05-17T07:33:37Z 2016 |
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| Type |
Article
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| Identifier |
http://eztuir.ztu.edu.ua/123456789/3291
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| Language |
uk
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| Relation |
?????? ????. ?????: ?????????? ?????;1(75)
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| Publisher |
????
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