Registration Number
0225U002704,
(0124U001910)
, R & D reports
Title
Tax regulation of investment processes of the post-war economic recovery of Ukraine in the context of EU standards
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Кращі світові практики стимулювання інвестицій та європейські вимоги і стандарти їх оподаткування
Head
Yefymenko Tetiana I., Доктор економічних наук
Registration Date
31-03-2025
Organization
State Educational Institution "Academy of Financial Management"
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Justification of the ways to improve the tax policy in the investment sphere in the context of the implementation of the best practices, principles and standards of the EU in the conditions of post-war recovery, aimed at stimulating investment processes and preventing unproductive tax expenses, which will ensure the preservation of the current base of taxation of the income of legal entities and its further gradual expansion.
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Research report: 2 parts, 450 р., 9 fig., 45 tab., 4 app., 419 ref.
INVESTMENTS, TAX INSTRUMENTS, TAX POLICY, TAX EXPENDITURES.
The object of the study is the process of improving tax policy in the investment sector.
The purpose of the work is to substantiate ways to improve tax policy in the investment sector in the context of implementing the best practices, principles, standards of the EU in the context of post-war recovery, aimed at stimulating investment processes and preventing unproductive tax expenditures, which will ensure the preservation of the current tax base for legal entities and its further gradual expansion.
Research methods are comparative analysis, systematic approach, synthesis, generalization, monographic method.
Research results and their novelty: the National Revenue Strategy was analyzed in the context of tax incentives for investments; the specifics of the risks of applying for tax benefits in the form of accelerated and immediate full depreciation were determined, the feasibility, limits and mechanisms of their application were substantiated, a list of investment development tasks that can be solved with the help of these benefits was identified; the need for focused application of immediate (full) depreciation and the development of special preventive mechanisms (the targeted direction and quantitative limitation of the benefit) was determined; changes in tax legislation were monitored in the context of investment activity; proposals were developed to support and stimulate investment activity by businesses; recommendations were substantiated regarding specific investment tax benefits in direct and indirect taxation.
The results obtained will contribute to creating methodological, legal and institutional prerequisites for using best practices in tax regulation of investment processes during the post-war recovery of Ukraine, ensuring compliance of Ukrainian policy with EU norms and rules.
Product Description
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Yefymenko Tetiana I.
Ivanov Yurii B.
Bychykhin Yehor V.
Dmytrenko Tetiana L.
Laptiev Viacheslav I.
Naidenko Oleksii Ye.
Poliakova Olha Yu.
Revenko Olena V.
Shlykova Viktoriia О.
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2025-03-31
