Financial and Tax Incentive Mechanisms for Regional Investment Development

Анотація

The purpose of the article is to investigate the effectiveness of financial and tax mechanisms for stimulating investment development in the regions of Ukraine, identify the main challenges in their application, and substantiate directions for improvement to enhance the investment attractiveness of territories amid current economic challenges and transformations. Particular attention has been paid to an integrated approach combining tax benefits, budgetary incentives, public-private partnerships, institutional tools, and innovative financial mechanisms. The article presents an analysis of theoretical and practical aspects of applying financial and tax instruments in regions based on a review of domestic and international studies, as well as examines contemporary challenges complicating investment policy implementation, including legislative instability, fragmentation of tax benefits, insufficient institutional capacity, and imperfect budget financing. The role of public-private partnerships and alternative financial instruments in forming a sustainable investment environment has been considered. The study results indicate the need for harmonization of tax policy, improvement of the budgetary stimulation system, enhancement of transparency and efficiency of investment support mechanisms. Further research should focus on developing comprehensive models for evaluating incentive effectiveness, adapting innovative financial tools, and exploring their application in post-war economic recovery conditions in Ukraine, creating prerequisites for sustainable regional development.

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