TAX POLICY

SEREBRIANSKYI Dmytro Mykolaiovych¹, MELNYCHUK Hanna

¹Researching Institute of Financial Law

On implementation of investment tax rebate in Ukraine

The authors have grounded the necessity of introduction of the investment tax rebates in Ukraine. They suggest the mechanism to determine rates of investment tax rebates depending on the fixed assets recovery growth rate and the share value of the launched fixed assets in their total value by the end of the reporting period. On the ground of calculated rate discounts scientists have estimated an actual CIT revenue reduction in reflection of given benefit introduction.

Keywords:tax incentives, tax breaks, corporate income tax, investment tax credit, investment, investment tax credit rate, fixed assets.

SEREBRIANSKYI D. M. On implementation of investment tax rebate in Ukraine / D. M. SEREBRIANSKYI, H. . MELNYCHUK // Фінанси України. - 2012. - № 3. - C. 45-59.