Transformation of tax instruments to stimulate investment processes
The article examines the practice of applying various tax instruments to stimulate largescale investment processes. The purpose of the study is to analyse tax instruments to stimulate these investment processes from the point of view of their impact on the final outcome. The authors decided tasks: t...
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| Format: | Article |
| Language: | English |
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Publishing House of the State University of Management
2022-07-01
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| Series: | Вестник университета |
| Subjects: | |
| Online Access: | https://vestnik.guu.ru/jour/article/view/3632 |
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| author | E. L. Gulkova M. V. Karp M. V. Tipalina |
| author_facet | E. L. Gulkova M. V. Karp M. V. Tipalina |
| author_sort | E. L. Gulkova |
| collection | DOAJ |
| description | The article examines the practice of applying various tax instruments to stimulate largescale investment processes. The purpose of the study is to analyse tax instruments to stimulate these investment processes from the point of view of their impact on the final outcome. The authors decided tasks: to consider the taxes benefits and preferences as tools for stimulating large-scale investment processes; to identify opportunities for creating the most favorable tax climate for these investment projects; to assess the possibility of expanding such a tax administration tool as tax monitoring, subject to the inclusion of organisations implementing large investment projects as taxpayers. The authors’ recommendations and conclusions can be used in the development of conceptual provisions of tax policy both at the regional and state level in the field of tax regulation of investment processes. |
| format | Article |
| id | doaj-art-54673d1f67284ca58099d03922a2fa78 |
| institution | Kabale University |
| issn | 1816-4277 2686-8415 |
| language | English |
| publishDate | 2022-07-01 |
| publisher | Publishing House of the State University of Management |
| record_format | Article |
| series | Вестник университета |
| spelling | doaj-art-54673d1f67284ca58099d03922a2fa782025-02-04T08:28:12ZengPublishing House of the State University of ManagementВестник университета1816-42772686-84152022-07-010612313210.26425/1816-4277-2022-6-123-1322496Transformation of tax instruments to stimulate investment processesE. L. Gulkova0M. V. Karp1M. V. Tipalina2State University of ManagementState University of ManagementState University of ManagementThe article examines the practice of applying various tax instruments to stimulate largescale investment processes. The purpose of the study is to analyse tax instruments to stimulate these investment processes from the point of view of their impact on the final outcome. The authors decided tasks: to consider the taxes benefits and preferences as tools for stimulating large-scale investment processes; to identify opportunities for creating the most favorable tax climate for these investment projects; to assess the possibility of expanding such a tax administration tool as tax monitoring, subject to the inclusion of organisations implementing large investment projects as taxpayers. The authors’ recommendations and conclusions can be used in the development of conceptual provisions of tax policy both at the regional and state level in the field of tax regulation of investment processes.https://vestnik.guu.ru/jour/article/view/3632investmentstaxestax instrumentstax benefitstax deduction |
| spellingShingle | E. L. Gulkova M. V. Karp M. V. Tipalina Transformation of tax instruments to stimulate investment processes Вестник университета investments taxes tax instruments tax benefits tax deduction |
| title | Transformation of tax instruments to stimulate investment processes |
| title_full | Transformation of tax instruments to stimulate investment processes |
| title_fullStr | Transformation of tax instruments to stimulate investment processes |
| title_full_unstemmed | Transformation of tax instruments to stimulate investment processes |
| title_short | Transformation of tax instruments to stimulate investment processes |
| title_sort | transformation of tax instruments to stimulate investment processes |
| topic | investments taxes tax instruments tax benefits tax deduction |
| url | https://vestnik.guu.ru/jour/article/view/3632 |
| work_keys_str_mv | AT elgulkova transformationoftaxinstrumentstostimulateinvestmentprocesses AT mvkarp transformationoftaxinstrumentstostimulateinvestmentprocesses AT mvtipalina transformationoftaxinstrumentstostimulateinvestmentprocesses |