Information on the thesis

The  thesis  reveals  the  economic  content  of  investment  as  the  object  of  financial
regulation  and  explains  the  necessity  of  government  regulation  in  accordance  with  the
principles of state financial policies.
A definition of the financial regulation of investment activity is proposed as as the
state  activity  in  the  investment  sector,  providing  financial  study  of  the  mechanism  of
transmission, financial impact analysis results pulses at rates of investment dynamics, goal
setting,  adjusting  instruments  (including  the  effect  of  causation  on  investment)
performance  monitoring  and  regulation  of  the  financial  investment.  The  basic  tools  of
financial regulation of investment activity are defined.
The theoretical paradigm financial regulation of investment activity was formulated.
It  involves  consideration  of  the  financial  regulation  of  investment,  as  a  system  that
includes two components: the budget and tax regulation, since it is realized through the
state budget, the main source of which is taxes.
A structural-functional model of the mechanism of influence caused by the tools of
state  financial  regulation  on  investment  activity  in  the  country,  which  is  based  on  the
mechanism  of  transfer  pulses  instruments  of  fiscal  policy  on  investment  processes.  It
analyzes the features of the institutional and regulatory framework of financial regulation
of the investment activity in Ukraine.
The  thesis  analyzes  the  current  state  and  tendencies  of  investment  activity  in
Ukraine  for  the  period  of  2005–2015  years.  It  was  found  that  the  main  quality
characteristics of investment in the economy are: gross domestic product that society aims
at further development (share of gross capital investment in produced GDP); the value of
foreign  direct  investment  per  capita  (this  is  particularly  important  for  developing
countries); the structure of investment sources (determining the role of budget in providing
investment development).
It  evaluates  of  the  productivity  of  financial  regulation  of  investment  activities  by
identifying patterns of influence revenue and expenditure budget of Ukraine on indicators
of investment dynamics.
On  the basis  of  summarizing  world  experience  financial  regulation of  investment
activities it is explained that some of the methods, mechanisms and standards of financial
regulation that effectively operate in foreign countries are advisable to adapt in Ukrainian
practice. For example, regulation of taxes on certain categories of taxpayers; regulation of
the state and local tax ratio; regulation of the composition of taxes, taxable objects, tax
rates,  order  of  formation  of  the  tax  base,  the  manner  and  timing  of  tax  payments;
regulation  of  preferential  taxation,  preferences,  tax  deductions;  regulation  of  the
proportional and progressive tax ration and the degree of their progression; regulation of
the direct and indirect taxation ratio.
It  is  proved  that  the  priority  ways  of  improvement  of  financial  regulation  in  the
medium term is to simplify procedures for tax and customs administration, to review tax
incentives, to ensure openness and transparency of information about the formation and
use of public finances, further development of instruments of public-private partnership,
financial support from priority sectors budget funds that stimulate domestic demand.
The  concept  of  state  regulation  of  the  financial  investment  is  created.  It  is
emphasized  that  the  process  of  financial  globalization  imposes  certain  requirements  for
national  governments,  especially  the  policy  of  financial  regulation,  which  has  to  be
strategically  aimed  at increasing the  competitiveness  of  the  state and creating  favorable
conditions for business.
Key words: investment, investment and innovation, financial regulation, regulation
of  financial  instruments,  financial  mechanism  of  investment  regulation,  tax  regulation,
fiscal adjustment, competitiveness, globalization.