MODEL OF INTERRELATION OF CHANGES IN TAX BURDEN AND DYNAMICS OF INVESTMENTS
This article discusses methodical approach to assessing the investment activity of organizations. Аnalysis of the sources of financing of investments in fixed assets and investment activity coefficients allowed to substantiate factor model association of the level of the tax burden and the dynamics of investment in fixed assets financed by own funds of organizations. The proposed model will improve the efficiency and the scientific validity of the planning of changes in the tax mechanism for regulating investment activities