THE INFLUENCE OF TAXATION ON THE DYNAMICS OF INVESTMENT IN THE CONDITIONS OF MARKET SATURATION WITH NONLINEARITY PARAMETERS

Рік публікації: 
2017
Збірник №: 
3
Нумерація сторінок: 
45-51
Аннотація: 
Urgency of the research. The urgency of the research of tax methods of stimulating investment processes is due to the objective need for qualitatively new tools of tax influence on investment. Target setting. The formation of a competitive economic structure of the society requires the mobilization of all national resources, including investment. Therefore, at the stage of the transformational development of the Ukrainian economy, the problem of stimulating investment activity by the state is particularly important. Actual scientific researches and issues analysis. The works of contemporary domestic and foreign authors S. Londar, V. Yurynets, A. Skrypnyk, V. Vyshnevskyi, P. Buriak, A. Smirnov, S. Movshovych, E. Balatskyi, I. Chuhunov, D. Jorgensen, and A. Auerbach proposed the approaches to the complex processes modelling in the field of taxation on the basis of economic and mathematical models. Uninvestigated parts of general matters defining. Recognizing the significant contribution of these researchers to the study of the influence of taxes on the investment processes, we should note that the issues of theoretical substantiation and practical application of tax instruments for the regulation of investment processes are not sufficiently highlighted in the writings of Ukrainian researchers. Some aspects of the development of taxation methods as regulators and sources of investment projects have not been adequately covered. The acceptable forms of state investment incentives for the Ukrainian economy are not sufficiently developed. The research objective. The purpose of the article is to determine the main directions of improving the tax regulation of investment processes in the modern economy and the tax instruments for regulating investment processes in Ukraine by identifying the economic and mathematical dependence of tax influences on the dynamics of investment processes.
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Література: 
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