TAX INSTRUMENTS OF STIMULATION OF INVESTMENTS INTO ECONOMY OF RUSSIA
( Pp. 58-60)

The article reveals the issue of the impact of tax policy and its incentive tools on the investment activity of economic entities. The growing globalization of the world economy and international integration links on financial issues creates favorable opportunities for attracting investments in the national economy of those countries that are interested in this. Taxes are the tool that is designed to either facilitate or discourage the investment required for the development of the national economy. The article explores the foreign experience of using various instruments of tax incentives for investment in the economy. It is noted that an unbalanced tax policy increases the problem of lack of investment inflow, the presence of an informal economy (the shadow sector), whose share in Russia is several times higher than the average of highly developed countries. In conclusion, the author proposes a list of measures to improve the domestic tax policy, taken from the foreign experience of stimulating investment activity.

Tovgazova Z.A., (2018), TAX INSTRUMENTS OF STIMULATION OF INVESTMENTS INTO ECONOMY OF RUSSIA. Economic Problems and Legal Practice, 2 => 58-60.

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tax incentives, investment, taxes, investing, investment incentives, tax policy, foreign direct investment.