Optimization of the tax burden of joint investment institutions: domestic and foreign experience
Journal Title: Науковий вісник Полтавського університету економіки і торгівлі. Серія "Економічні науки" - Year 2018, Vol 5, Issue 90
Abstract
Annotation. Purpose. The purpose of the article is to study the world experience of using joint investment institutions as a tool for optimizing tax burden and provide practical recommendations for improving the efficiency of tax planning of joint investment institutions and their investors in Ukraine. Methodology of research. The objectives of the article implemented by using the following general and specific research methods: analysis and synthesis, systematization and generalization, system approach. Findings. The article deals with the economic essence of the tax burden and the aspects of the development of the UCITS in the context of tax regulation, the comparative analysis of actual methods of optimizing the tax burden in Ukraine with an effective integrated European model is carried out. Particular attention is paid to the relationship between the investor’s additional benefits in payment of tax payments on the results of investment activities and the attraction of capital for the real sector of the economy, which significantly improves the efficiency of the UCITS in Ukraine. Practical value. Justification of the benefits of tax optimization within the framework was made systems of development of the optimal strategy for the development of investment objects of the economy, specified and structured ways of optimizing the tax burden of joint investment institutions, proposed a set of analytical procedures for the implementation of the above-mentioned methods.
Authors and Affiliations
O. Yarish, A. Tsynovnik
Keywords
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