Prospects for the investment-oriented taxation concept introduction in Ukraine
In the article the conceptual approach to the target reorienting of the tax system that aims to promote investment processes by providing favorable conditions for expanded reproduction of capital is discussed and proposed. The need for theoretical justification and practical approach for investment process stimulation by revitalizing the reproduction processes because of the reason of quantitative and qualitative failure of national investment system to meet the needs of economic development in a relatively small share of foreign capital. The proposed form of state tax policy reorientation emphasizes on regulatory function impact instead of fiscal influence, so it is to stimulate investment activity, maintaining a high level of control and prevention of abuse, and achieved the multiplier effect of economic growth on the basis of the development priority of strategically important economical activities. The effectiveness of the proposed instruments on preferential taxation of reinvested profits by domestic industry entities is to be determined by the author's method of estimation quadrilateral effect to society, government, investors and recipients. The comprehensive efficiency of proposed tax allowances for investment activities of domestic industry and for the socio-economic complex is calculated and proven.
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