CURRENT TRENDS IN THE IMPLEMENTATION OF THE STATE FINANCIAL POLICY OF INTENSIFICATION OF INVESTMENT

Oleksandr Vilchynskyi
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Abstract

The article is concerned with studying the current trends in the State financial policy of intensifi-cation of investment. The analysis of capital investments as one of the main target indicators of the State financial policy of activation of investment activity is carried out. The scheme of influence of the instru-ments of the state financial policy of activation of investment activity on the main sources of financing of capital investments is proposed. The article considers tax incentives as an instrument of the State financial policy of activation of investment activity, which provides for the impact on the financial result of enterprises.In addition, the efficiency of using such instruments as public investment and investment loans is analyzed.It is established that tax depreciation and tax benefits have an impact on the intensification of investment activity, but the effectiveness of these instruments cannot be considered high in the context of actual growth of own funds of enterprises and organizations that are used for other purposes than investment; public investment is not sufficiently effective in the context of intensifying investment activity due to the significant dominance of current expenditures of the Consolidated Budget of Ukraine over capital expenditures; investment loans in the domestic practice of the State financial.
当前的趋势是国家财政加大投资力度政策的实施
本文研究了当前国家财政投资强化政策的发展趋势。对资本投资作为国家激活投资活动财政政策的主要目标指标之一进行了分析。提出了激活投资活动的国家财政政策工具对资本投资主要融资来源的影响方案。本文认为税收优惠是国家财政政策激活投资活动的一种手段,它对企业的财务结果产生了影响。此外,还分析了公共投资和投资贷款等工具的使用效率。已经确定的是,税收折旧和税收优惠对投资活动的加剧有影响,但在企业和组织用于投资以外的其他目的的自有资金实际增长的背景下,这些工具的有效性不能被认为是高的;由于乌克兰综合预算的经常支出大大超过资本支出,公共投资在加强投资活动的背景下没有充分有效;投资贷款在国内实行国家财政。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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