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Financial and Legal Forms of Government Participation in the Investment Activity

ФИО студента: Alina Aiaganova

Руководитель: Elena Ryabova

Кампус/факультет: Faculty of Law

Программа: Financial, Tax and Customs Law (Master)

Год защиты: 2020

The use of financial and legal forms by the state contributes to the development, approval and financing of investment projects as part of direct or indirect participation in investment activities. Such participation is an important component of any economic relations that contribute to the development of a favorable investment climate, the influx of foreign investment into the national economy, stabilization of the federal budget, as well as support for domestic investors and SMEs. One of the financial and legal forms of participation is the provision of investments, which are understood as the investment of capital with a view to its subsequent increase. They are aimed at the democratization of economic relations, i.e. increased access to investment activity for the population as a whole as a result of the emergence of joint-stock companies, the industrial revolution and the development of public markets. Such government support of investment entities is carried out as part of direct financing, which are defined as one of the types of budget expenditures, the transfer of which helps to reduce the monetary part of the treasury. In addition, state support of investment entities through direct financing can also be carried out at the expense of budget subsidies provided to legal entities, individual entrepreneurs and individuals - producers of goods, works and services. The author has set and achieved the objectives of the dissertation research: 1. The essence of investment and investment activity has been developed; 2. The legal basis for state participation in investment activity has been determined; 3. The questions of the legal regime of budget investments and budget subsidies are investigated; 4. The legal regulation of public investments made at the expense of the National Welfare Fund has been investigated; 5. The existing mechanism for the provision of tax benefits and tax incentives has been identified in order to support investment entities.

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