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Scientific journal of the
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The News of Altai State University
Print ISSN 1561-9443
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Content of 2(28) 2003

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E.A. Stroganova

Regional investment policy tax regulation

The article is devoted to peculiarities of regional investment policy in different countries. The aim of this article is to analyze the regional investment policy and to define the degree of its influence on investment activities. The article deals with the necessity of tax regulation in investment in the region. And we came to the conclusion that the increase of investments in the region may be achieved through the tax benefits granted to the participants of this activities. At present, government grants subjects of investment activity special tax regimes, which are not individual-focused. Among their number, investment tax credit takes place. An investment tax credit is an effective instrument of regional investment policy realization.

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