Foreign experience in promoting investment activities of enterprises

Abstract

The article considers the necessity of researching the international experience of stimulating the investment activity of enterprises, the classification of investments and the investment potential of developed countries. The main areas of stimulation of investment activities of enterprises in economically developed countries with positive experience in the field of investment are determined. The dynamics of direct foreign investments, both in the economy of Ukraine and from it, are analyzed. It was established that the main effective measures in the sphere of investment stimulation are tax instruments and levers. The main problems that negatively affect the national investment climate are identified: insufficient development of financial and insurance markets, currency regulation, high level of corruption and complexity of registration and licensing processes, deficiencies in the construction of the national tax system.

Factors influencing the effectiveness of stimulating investment activity of enterprises are determined: forms, types, types of investments; the composition of investment activity participants and the structure of the investment process. The main incentives for investment activities in the world are identified: state support for investments, development of innovative activities, depreciation incentives and tax incentives. International tax instruments for stimulating investment activity are considered: reinvestment benefits, investment allowances, tax credit, deduction and exemption from paying taxes, tax holidays, special investment reserves, etc. The main directions of stimulating investment activity in countries with a developed economy and an attractive investment climate are summarized: the use of tax levers and tools; protection of investors' rights; justification of the investment policy and program of strategic social and economic development of the state; state support for priority activities and industries; support of international investment.

Ways and directions of stimulating investment activities for Ukrainian enterprises in the post-war period are proposed: increasing state support for investments in priority activities, especially investments in science and scientific research, research and development works.