GOVERNMENT SUPPORT FOR THE INVESTMENT ACTIVITIES OF ENTERPRISES AND THEIR IMPACT ON THE EFFICIENCY OF THE USE OF FIXED CAPITAL

The article is devoted to the analysis of the impact of government support on the efficiency of the use of fixed capital by enterprises. The purpose of the study is to identify the most effective mechanisms of state support for investments and to assess their impact on the renewal of fixed assets, technological reequipment and productivity improvement. The paper considers various forms of government support, such as tax incentives, subsidies, guarantees and preferential loans. Based on the analysis of statistical data and theoretical models, the contribution of state support to improving the efficiency of the use of fixed assets is estimated. The results of the study demonstrate that targeted government support for investments contributes to the modernization of production, increasing the competitiveness of enterprises and increasing the economic potential of the country. The practical significance of the work lies in the development of recommendations for improving the mechanisms of state support for investment activities in order to achieve maximum efficiency.