Abstract

The subject of the article is the study of tax incentives in the development of human capital and the nature of its impact on the economic growth of the country. In the study, the author examines the impact of tax policy on the development of human capital, examines the place of tax incentives in the system of financial support for the development of human capital, factors influencing the development of human capital. The author analyzed the system of state regulation of human capital development, and also highlighted that the state introduces tax incentives in order to ensure the economic growth of the country by stimulating and developing specific sectors of the economy or certain regions. Tax incentives have an impact on such decisions: for the state – an opportunity to invest (for example, in research and development, in environmental protection, etc.), for organizations – which employees to hire, for the population – an increase in savings, consumption or travel abroad. The author concluded about the nature of the impact of tax incentives in the development of human capital.

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