The Impact of Tax Policy on Investment Activities in the Context of Ukraine's Integration into the European Union.

Abstract

The purpose of this study is to analyse and evaluate the impact that changes and modifications of tax policy have on the investment activities of foreign partners in Ukraine. Achieving this goal necessitates solving a number of tasks, the content of which reflects the sequence of research stages: to study theoretical and methodological aspects of the impact of taxation on investment activities; to analyse the main global trends in the development of the tax system; to examine the experience of advanced countries in the development of investment activities and their methods of influencing the volume of investment; to develop methodological approaches to evaluating the impact of tax policy on investment activities in the context of European integration of Ukraine; to compile a set of proposals for improving the tax system for state bodies. The leading method for studying this problem is analysis, which allows comprehensively considering tax policy as a complex multi component structure that operates in unstable political and economic conditions. In addition, the following methods were used: logical analysis, comparative, economic, synthesis, deduction, classification, mathematical statistics. The paper presents the results of the study in the form of tables reflecting the level and trends of foreign direct investment inflows to Ukraine.