State Regulation of Investment Growth and Renewal of Fixed Assets: Applicable Tax Instruments

The article examines the tax instruments of state regulation in the field of investment growth and renewal of fixed assets. The dynamics of the inflow of investments into fixed assets is analyzed, the factors influencing the volume and growth rates of investments are considered. The state can use various instruments to stimulate investment and upgrade fixed assets: the financial, monetary, and tax ones. The article highlights the main tax instruments and provides a comparative description of them. The features of special investment contracts are described, their similarities and differences are highlighted.