Optimization of taxation systems of business entities to stimulate investment activity

The article examines the role of tax system optimization in stimulating investment activity of business entities in the context of globalization and economic competition. Particular attention is paid to the development of tax policy that promotes investment attraction and the analysis of tax instruments, such as reduced tax rates, tax holidays and investment incentives. The author examines the impact of these methods on the economic activity of companies and the attraction of foreign investment. Comparison of international experience and adaptation of successful practices to domestic conditions helps to propose mechanisms aimed at tax optimization, which allows balancing the fiscal interests of the state with the need to create favorable conditions for business.