The analysis and directions of increase investment activity of economic subjects of the region

Investment activity is one of the main factors that determine the socio-economic development of the regions and the economic growth of the country as a whole. The speed of updating the material and technical base and the efficiency of production in general depend on the volume and structure of capital investments. Analysis of investment activity, investment structure is becoming a necessary tool for identifying factors that determine the potential for growth in the efficiency of capital investments. In this regard, the analysis and identification of directions for increasing the investment activity of the regional agro-industrial complex becomes relevant. The main purpose of writing this article was to analyze dynamics and structure of investments in the fixed assets, to formulate directions for improving the efficiency of investment activities in the region. The analysis of structural shifts in investment in fixed assets in the Oryol region is carried out in the article. In particular, the technological structure of investments, the specific structure, the structure of investments in fixed assets by sources of financing are presented. In addition, the analysis of the investments structure is carried out in the article, the directions for increasing the efficiency of investment activities in the region are justified. These are such measures as: application of measures of tax support for investors, an investment tax credit, the use of a financial leasing mechanism in the investment process, the creation of one's own investment resources at the expense of profit and depreciation deductions, the improvement of accounting and audit methods for innovative and investment activities. The theoretical and practical significance of the study performed is that, on the basis of the detailed analysis of the investment activity indicators, the factors influencing the investment process in the region were identified, which made it possible to determine the directions for enhancing investment activity and, in general, to increase the efficiency of the investment policy of the region.