Potential Sources of Funding Government Investment
摘要
Public investment is one of the most important sources of funds for the implementation of projects that can act as drivers of economic growth at the present time. This study analyzes the possibilities of using different methods of financing public investments. It is concluded that at the present stage, the use of various tax incentives and other preferences (TIP) has great potential, provided that they are effectively administered. The results of assessments of the use of TIPs and their impact on investment activity and budget system revenues are presented. Directions for rationalization of the tax system have been identified, which will increase the stability of the budget revenue side. The problems of assessing the economic effects of budget investment expenditures are emphasized.