Abstract
In the conditions of growth and development of the economy of our country, it is important to find modern sources of growth and formation of the pace of its upward dynamics in connection with a certain limitation of internal resources and constant increased levels of risks for foreign and domestic investors. Investments today play an important role in the economic development of the country and determine the overall growth of its economy. In the modern conditions of the development of the world economy, investments are able to ensure the production of a conceptually new level of business results and create added value, sources of financial resources and additional profits. In view of the above, the introduction of tax methods of state regulation plays an extremely important role in the process of building an investment model for the economic growth of the country's economy. The search for levers for the activation of investment activities is especially relevant at this stage, because the practice of economically developed countries shows the role of investments as the most important factor of economic growth. Today, Ukraine is on the path of comprehensive economic transformations. Under such conditions, one of the main directions of state policy at the current stage is the improvement of the investment climate and the improvement of the efficiency of investment processes. Our country has a high level of investment potential and, unfortunately, does not realize it to the maximum. Ukraine is rich in various resources, which today are extremely necessary for foreign countries, but it almost lacks effective stimulating levers for establishing and strengthening international cooperation. Therefore, the business and investment environment of the country is determined by the investment climate – a set of various factors that determine the degree of risk of capital investments, the possibility of their effective use, and also ensure the investment activity of domestic and foreign investors. Namely, tax policy has a significant impact on investment activity.
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