Tax incentives for investment activity

In modern conditions, one of the main factors of economic growth of the economy is the investment policy of the state. One of the priority areas of the tax policy of the Russian Federation is tax incentives for investment activities of organizations. Stimulating investment activity, developing a clear and understandable strategy for increasing investment, which is based on the analysis of a variety of political, economic and social factors, determining the priorities of this strategy and supporting less developed sectors of the economy will be a condition for sustainable and long-term growth of investment attractiveness of regions and the country as a whole. There are many tools in the tax legislation that influence investment activity. However, in order to carry out the effective activities of organizations in all sectors of the economy, the state needs to concentrate not only on the factor of growth of tax revenues from the growth of profitability of these organizations, but also to prevent the haphazard appearance of new tax preferences. Having a sufficient number of tax instruments to stimulate investment activity, the state ensures their high-quality elaboration. All of the above highlights the relevance of conducting a study of the tools used for the purpose of tax regulation of investment activities of organizations to identify problems arising from their use.