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 investing activities regulation 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 formulate tax and investment policies and influence the development of national standards on financial and tax accounting and financial reporting.
Keywords: investment, taxation, regulation
References:
Ryakhovskii D.I., Akulova N.G., Babanov A.V. Razvitie mekhanizma upravleniya investitsionnoi privlekatel'nost'yu regiona: monografiya [Developing the mechanism for managing investment attractiveness of the region: a monograph]. Moscow, AECM Publ., 2014, 189 p.
Babaeva Z.Sh. [Depreciation policies and taxation as factors enhancing the investment process]. Ekonomika i predprinimatel'stvo = Russian Journal of Economy and Entrepreneurship, 2014, no. 3, pp. 144–149. (In Russ.)
Khavanova I.A. [On the economic analysis theory in the taxation law (conceptual framework)]. Zhurnal rossiiskogo prava = Journal of Russian Law, 2015, no. 5, pp. 111–124. (In Russ.)
Chen Z., Liu Y., Qin P., Zhang B., Lester L., Chen G., Guo Y., Zheng X. Environmental Externality of Coal Use in China: Welfare Effect and Tax Regulation. Applied Energy, 2015, vol. 156, p. 20.
Klyukovich Z.A., Klyukovich S.V., Gashenko I.V. [New State tax reform]. Finansovye issledovaniya = Financial Research, 2014, no. 3, p. 72. (In Russ.)
Panskov V.G. [On some controversial issues of the conceptual framework in the taxation theory]. Izvestiya Irkutskoi gosudarstvennoi ekonomicheskoi akademii = Izvestiya of Irkutsk State Economics Academy, 2015, vol. 25, no. 3, pp. 450–456. (In Russ.)
Burtsev A.V. [Government measures to support and stimulate business]. Sovremennye nauchnye issledovaniya i innovatsii = Modern Scientific Researches and Innovations, 2015, vol. 5-3, pp. 31–36. (In Russ.)
Montag J. The Simple Economics of Motor Vehicle Pollution: A Case for Fuel Tax. Energy Policy,2015, vol. 85, pp. 138–149.
Adamou A., Clerides S., Zachariadis T. Trade-offs in CO2-oriented Vehicle Tax Reforms: A Case Study of Greece. Transportation Research Part D: Transport and Environment, 2012, vol. 17, iss. 6, p. 453.
Wang Y., Potoglou D., Orford S., Gong Y. Bus Stop, Price and Land Value Tax: A Multilevel Hedonic Analysis with Quantile Calibration. Land Use Policy, 2015, vol. 42, p. 383.
Chubarov V. et al. Nalogovyi manevr-2014: vzglyad biznesa i vlasti [The 2014 tax maneuver: views of business and authorities]. Moscow, Chamber of Commerce and Industry of Russian Federation Publ., Moscow, 2014, 256 p.
