scholarly journals Investments in the reproduction of fixed assets of agriculture

2021 ◽  
Vol 937 (3) ◽  
pp. 032084
Author(s):  
A Kozhoshev ◽  
Dzh Saralinova ◽  
D Dokhkilgova
Keyword(s):  
Property Tax ◽  
Investment Decisions ◽  
The State ◽  
Tax Credit ◽  
Investment Activity ◽  
Investment Tax Credit ◽  
Fixed Assets ◽  
The Cost

Abstract Fixed assets are considered to be a part of the property used as means of labor in the production of products or services or for the management of the organization for a period exceeding 12 months. The problem of investing in fixed assets is manifested in the development of investment activities, in the lack and high cost of the necessary sources of investment, in the need for the implementation of economic projects and programs, in the choice and making of effective investment decisions aimed at the reproduction of fixed assets in agriculture in Russia. The increase in the cost of fixed assets will be followed by an increase in payments in the form of the property tax to the budget. The increase in profits will also entail an increase in the amounts charged to businesses as taxes. In this case, there is a direct interest of the state. Thus, the expansion of the opportunities for an investment tax credit for the renewal of fixed assets will allow not only to increase payments to the budget but also to form its own source of investment activity at the enterprise in the form of a depreciation reserve.

scholarly journals USE OF INVESTMENT INSTRUMENTS FOR DEVELOPMENT OF WATER SUPPLY AND WASTEWATER SPHERE IN UKRAINE

World Science ◽  
2019 ◽  
Vol 2 (6(46)) ◽  
pp. 30-38
Author(s):  
Oleksandr Ignatenko ◽  
Iryna Krylova
Keyword(s):  
Water Supply ◽  
Statistical Data ◽  
Local Communities ◽  
The State ◽  
Financial Resources ◽  
Quality Of Services ◽  
General Context ◽  
Investment Activity ◽  
Fixed Assets

The article is devoted to the clarification of the peculiarities of the use of investment instruments for the development of the water supply and wastewater sector in Ukraine. The sphere of water supply and wastewater of Ukraine requires significant investments for the renewal of fixed assets of water supply and wastewater enterprises, reconstruction and development of engineering infrastructure, introduction of the latest technologies, improvement of the quality of services, etc. The authors consider the concept of investment, investment activity, investment program in the general context and in the field of water supply and wastewater. The structure of planned volumes of financing of measures of investment programs of water supply and wastewater enterprises in 2018 is being analyzed. Issues of application of other modern financial and economic mechanisms in the field of water supply and wastewater are considered. The article analyzes the state of realization of public-private partnership in the field of water supply and wastewater on the basis of statistical data. Investment approaches based on participative financing, which involves the use of financial resources not only of the state but also of local communities, business and civil society institutions, and financing through the use of opportunities of the market of debt obligations, including at the expense of the issue of municipal securities in the form of bonds of a local loan.

STATISTICAL OVERVIEW OF CAPITAL INVESTMENTS TRENDS OF STATE STIVIDOR COMPANIES OF UKRAINE

2018 ◽  
Author(s):  
Liudmyla Chyzh ◽  
◽  
Svitlana Oneshko ◽  
Ihor Moroz ◽  
◽  
...  
Keyword(s):  
The State ◽  
Foreign Bank ◽  
Bank Loans ◽  
Alternative Methods ◽  
General Tendency ◽  
Capital Investments ◽  
Investment Activity ◽  
Fixed Assets ◽  
State And Local ◽  
Capital Construction

The research analyzes capital investments of state-owned stevedoring companies using statistical methods of relative and average values and indices. It has been established that the current trends in the port industry of Ukraine indicate insufficient capital investments, inconsistency of actual indicators with planned ones, and the lack of external financing. Against the general tendency of profitability deterioration of state-owned stevedoring companies and the decrease of their marketshare of port services vs the increase of privately-owned stevedoring companies, the importance of competitiveness strengthening is increasing namely through the availability of sufficient fixed assets in the form of portal cranes and a port fleet. The tendencies of the indicator "capital investments" for the state stevedoring companies of Ukraine has been determined. The analysis has demonstrated the existence of a stable trend of a capital investments decrease of almost all companies, which is very typical for most of the analyzed companies and is associated with the lack of: investment activity, executing capital investments and expanding production capacities. In addition to the above, all capital investments are financed with own assets, without using alternative methods of financing, such as funds from the state and local budgets, national and foreign bank loans. The most actively implemented type of the capital investments is modernization, modification (restructuring, additional equipment, reconstruction) of existing fixed assets. The least popular types are capital construction and major repairs. It is proposed to determine the relationship between the tendencies of capital investments in fixed assets and the increase in investment activity by the application of the ratio of the average annual growth rates of capital investments in fixed assets divided by the indicator of their efficiency (profitability of fixed assets), calculated as the ratio of net profit to the average annual cost of fixed assets. It is recommended to use factor analysis using classical methods of deterministic analysis, as well as simulation modelling, for more detailed analysis of capital investments in fixed assets.

scholarly journals The imbalance of investment activities

2018 ◽  
Vol 212 ◽  
pp. 08022
Author(s):  
Svetlana Lobova ◽  
Aleksei Bogoviz ◽  
Julia Ragulina
Keyword(s):  
Economic Growth ◽  
Economic System ◽  
Effective Interaction ◽  
Federal Budget ◽  
The State ◽  
Economic Sectors ◽  
Investment Activity ◽  
Fixed Assets ◽  
Financial Investments

The state of the economic system is characterized by a group of economic indicators that are structural ones, reflecting certain aspects of reproduction, including investment. The purpose of this research is to reveal the level of imbalance in the investment activity by the main types of activity, the adjustment of which will promote effective interaction of economic sectors and economic growth. The level of imbalance is defined as the variance in the deviation of sectoral indicators from the average for the economy, which we consider to be optimal. The analysis allowed making the following conclusions: the greatest structural shift is observed in terms of the share of investments in the active part of fixed assets and long-term financial investments; uneven support is provided from the federal budget to different branches; the investment activity is close in characteristics to the average values for the country and varies up to 8.16% in most industries. The imbalance in investment activity is determined not only by the implementation of the state sectoral programs and by investing priority sectors from the budget, but also by the differences in the conditions for its formation.

scholarly journals ОСНОВНІ ТЕНДЕНЦІЇ РИНКУ БАНКІВСЬКИХ ПОСЛУГ: КРЕДИТНИЙ ТА ДЕПОЗИТНИЙ АКЦЕНТ

2019 ◽  
pp. 412-425
Author(s):  
Maiia Fedyshyn ◽  
Artur Zhavoronok ◽  
Alla Abramova
Keyword(s):  
Financial Literacy ◽  
Rapid Development ◽  
Banking System ◽  
Stable State ◽  
The State ◽  
State Support ◽  
Investment Activity ◽  
Banking Services ◽  
Current State ◽  
Fixed Assets

The article analyzes the current state of the banking system of Ukraine, defines the peculiarities of its functioning. It is determined that in recent years, in the conditions of structural reformation of the economy in the banking services market, there have been such tendencies as: rapid development of information, including banking, technologies that allow banks to expand the range of services and products they provide; restructuring of the financial and banking sectors, characterized by the emergence of new segments; increase of financial literacy of clients. The complex of measures aimed at maintaining the stable state of domestic financial and credit institutions, timely neutralization and preventing the development of destabiliz-ing tendencies is considered: providing assistance to enterprises in the search for opportunities to obtain loans for the for-mation and modernization of fixed assets; giving the state its financial and tax policies more liberal in relation to low-profit and loss-making enterprises; expanding the scope of credit to provide businesses with fixed and current assets; creation of an actively functioning system of state support of investment activity.

scholarly journals Impact Of The Repeal Of The Investment Tax Credit ON Firms Investment Decisions

2011 ◽  
Vol 10 (2) ◽  
pp. 33 ◽  
Author(s):  
Steven J. Carlson ◽  
Chenchuramaiah T. Bathala
Keyword(s):  
Capital Investment ◽  
Tax Reform ◽  
Important Determinant ◽  
Investment Decisions ◽  
Significant Decline ◽  
Tax Credit ◽  
Investment Tax Credit ◽  
Ancova Model ◽  
Investment Rates ◽  
The Relationship

<span>This study investigates the relationship between the 1986 repeal of the investment tax credit (ITC) and firms capital investment rates using an ANCOVA model that includes firm size and growth rate variables as covariates. Our results demonstrate: (1) there is a significant decline in firms investment rates between the pre-Tax Reform Act (TRA) and post-TRA periods; and (2) holding the amount of ITC available to firms constant during the two time periods, firms investment rates remain relatively constant. We conclude that ITC is an important determinant in firms capital investment rates.</span>

scholarly journals Policy Watch: Designing an Effective Investment Tax Credit

1993 ◽  
Vol 7 (2) ◽  
pp. 189-196 ◽  
Author(s):  
Laurence H Meyer ◽  
Joel L Prakken ◽  
Chris P Varvares
Keyword(s):  
Economic Growth ◽  
Fiscal Policy ◽  
Labor Productivity ◽  
Bill Clinton ◽  
Tax Credit ◽  
Investment Tax Credit ◽  
President Elect ◽  
Raise Labor Productivity ◽  
The Cost ◽  
Policy Watch

The investment tax credit (ITC) allows firms to reduce their tax liability by an amount related to their expenditures on equipment, and thus reduces the cost of acquiring capital. An investment tax credit can be introduced temporarily to stimulate investment as part of a countercyclical fiscal policy or permanently as part of a strategy to enhance capital formation, raise labor productivity, and so speed longer-term economic growth. The discussion in this paper will focus mainly on the permanent ITC, although it will include some comments on the temporary version. As this paper is being written, President-elect Bill Clinton is widely expected to propose an ITC (of some sort) to Congress soon after taking office. Since the federal deficit continues to constrain fiscal policy, attention has been focused on designing an ITC that delivers the greatest stimulus per dollar loss of revenue.

scholarly journals Investigating the fiscal motive of state incentives for innovative and investment activity

2021 ◽  
Vol 3 (4(59)) ◽  
pp. 51-54
Author(s):  
Julia Yereshko
Keyword(s):  
Economic Effect ◽  
Innovation Process ◽  
The State ◽  
Economic Agent ◽  
Innovative Development ◽  
Investment Activity ◽  
Administrative Costs ◽  
Tax Revenues ◽  
Clear Idea ◽  
The Cost

The object of research is the state as an economic agent of innovative development. The analysis of scientific achievements on the issue of the state innovation and investment activity stimulation and the study of the state from the standpoint of the innovative development subject forms a fairly clear idea about the mechanisms of activation of them both, at the same time, the motives for the state to stimulate innovation remain not fully covered. The state itself is not interested in stimulating the innovation and investment processes and in transition to sustainable development. This interest is mediated, as for any other economic agent, by imbalance and/or obtaining additional economic effect in the form, for example, budget expenditures reduction; tax revenues growth, managerial staff optimization, etc. And, crucialness of purely liberal nature of any controlled influence on the system mediates that state regulatory activity should be based on the economic benefit of the agent, as opposed to the political motives of nominal adherence to the generally accepted course of development. Well-known trajectories and patterns of administrative and economic activity of the state give grounds to assume the following main economic motives for stimulating the innovation process: – increase in tax revenues (fiscal motive); – reducing the burden on the budget; – GDP growth; – increasing the country's competitiveness; – optimization of administrative costs and management staff; – attracting program financing and investments. Prominent among which is the increase in tax revenues or fiscal motive. It can result in several areas: – from the standpoint of additional taxes due to the increase in effectiveness of legal entities innovative activity – the expansion of business activities; types and volumes of sales of products and services; increase in the number of enterprises; increase in the cost of sold products; profitability, etc.; – from the standpoint of additional taxes due to better development of the workforce – higher employment; higher wages, etc.

scholarly journals Directions of Activation of Investment Activity of Heat Supplying Enterprises

2021 ◽  
Vol 7 (522) ◽  
pp. 76-83
Author(s):  
M. O. Kyzym ◽  
◽  
Y. I. Kotliarov ◽  
Keyword(s):  
Heat Supply ◽  
High Heat ◽  
Heat Energy ◽  
Annual Reports ◽  
Efficiency Coefficient ◽  
Investment Activity ◽  
Fixed Assets ◽  
Tax Benefits ◽  
Low Efficiency ◽  
The Cost

The article is aimed at developing proposals for the activation of the processes of modernization of fixed assets of municipal heat and power economy. The existing state of investment activity in the field of heat supply is analyzed, «bottlenecks» are identified and proposals for the revival of the processes of modernization of heat supply systems are developed. All enterprises of municipal heat and power economy are characterized by a large level of wear of fixed assets. Low efficiency coefficient of heat-generating equipment and high heat loss during transportation (due to the degeneration of pipelines) is one of the reasons for high tariffs for heat energy with low quality and reliability of heat supply. The only way out of the current situation is the activation of investment activities of communal heat and power enterprises, mass reconstruction and modernization of equipment involved in the production, transportation and supply of heat energy. Analyses of annual reports of heat supply enterprises for 2014-2020 allowed to identify the following shortcomings in the management of investment activities: shortage of investment resources in communal heat and power enterprises; orientation in the implementation of investment activities only towards the use of deductions for depreciation; imperfection of tariff, budget and tax policy in the course of the State support of investment processes. As measures to intensify the investment activity of communal heat and power enterprises, it is proposed the following: revaluation of the cost of fixed assets of municipal heat and power enterprises; establishing the procedure according to which all accrued depreciation is included in the sources of financing of the investment program; granting tax benefits to communal utility enterprises on income tax and land fees (the provision of such tax benefits will not affect the financial condition of the community: reducing income corresponds with a decrease in the cost of providing financial assistance to a communal utility heat supply enterprise); improvement of normative legal acts regulating the issues of substantiation of tariffs for heat energy and investment programs of heat supplying enterprises, as well as control over the implementation.

ANALYSIS OF CONDITION AND IMPROVEMENT OF EFFICIENCY OF USE OF PEC LLC FIXED ASSETS

2021 ◽  
Author(s):  
A.V. Vasiliev ◽  
◽  
A.V. Stupnikova ◽  
Keyword(s):  
The State ◽  
Fixed Assets ◽  
The Cost

The article presents an analysis of indicators of the state, movement, efficiency of using the fixed assets of LLC PEK. It is shown that in the enterprise there is a decrease in the cost and aging of fixed assets. Proposed priority measures to increase the efficiency of the use of property, plant and equipment of LLC PEK

The Policy Diffusion of the State R&D Investment Tax Credit

2010 ◽  
Vol 42 (1) ◽  
pp. 22-35 ◽  
Author(s):  
Chad R. Miller ◽  
Brian Richard
Keyword(s):  
Economic Development ◽  
Event History Analysis ◽  
Development Program ◽  
The State ◽  
Tax Credits ◽  
Tax Credit ◽  
Investment Tax Credit ◽  
History Analysis ◽  
Development Approach ◽  
D Investment

Since the first U.S. state adopted the Research and Development (R&D) tax credit in the early 1980s, the policy has spread to most of the other states. The diffusion continues with numerous modifications and enhancements to the basic R&D tax credit. This study examines the diffusion of the R&D investment tax credit using event history analysis supported by qualitative research. The conclusions of the research are that the R&D tax credit is an economic development approach associated with an existing manufacturing base and implementation is aided by political factors. Adjacent state competition does not appear to lead toward adoption. Applying these findings to the current literature on the effectiveness of the state R&D tax credits highlights the need for thorough policy evaluation before the adoption of tax credits as part of an economic development program.

Sign in / Sign up

Export Citation Format

Share Document