IDEAS home Printed from https://ideas.repec.org/a/uje/journl/y2013i4p9-12.html
   My bibliography  Save this article

Prospects for the investment-oriented taxation concept introduction in Ukraine

Author

Listed:
  • Oleksandr Layko

    (Institute of Market Problems and Economical & Ecological Researches of NAS of Ukraine, Odessa)

Abstract

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.

Suggested Citation

  • Oleksandr Layko, 2013. "Prospects for the investment-oriented taxation concept introduction in Ukraine," Ukrainian Journal Ekonomist, Yuriy Kovalenko, issue 4, pages 9-12, April.
  • Handle: RePEc:uje:journl:y:2013:i:4:p:9-12
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a search for a similarly titled item that would be available.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:uje:journl:y:2013:i:4:p:9-12. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Vadym Bardas'). General contact details of provider: http://ua-ekonomist.com/ .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.