Importance Investing activities can be managed with various regulatory approaches. To handle those approaches correctly, it is necessary to thoroughly analyze theoretical essentials of regulating investment activities. Objectives The research analyzes theoretical essentials of regulating investing activities, identifies challenging issues in this area, searches for development paths and classifies aspects of investment regulation with the tax focus. Methods The research involved methods of analysis and comparison. Results We classified elements of regulating the investing activities and identified that tax regulation of investing activities constitutes the governmental regulation through indirect methods and tax administration methods. We also disclosed the composition and substance of tax mechanisms for managing investing activities. Conclusions and Relevance The proposed classification is likely to help public authorities form tax and investment policies and influence the development of national standards on financial and tax accounting and financial reporting.
Keywords: investment, taxation, regulation
References:
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