IMPROVEMENT OF THE SYSTEM OF MONITORING INVESTMENT ACTIVITIES OF THE TERRITORIES OF ADVANCED DEVELOPMENT OF REGION
V. A. Yakimova1, V. A. Androsova2
Amur State University, Blagoveshchensk, Russia
1 e-mail: vilena_yakimova@mail.ru
2 e-mail: androsovaleriya@mail.ru
Abstract: Within the framework of the implementation of the stimulating policy the most significant mechanism for increasing the investment activity of the regions of the Far East is the creation and development of territories of advanced socio-economic development (TASED). In addition to attracting investors to the regions where TASED has been created, the tasks of socio-economic development are being addressed, aimed at improving the quality of life of the population, ensuring comfortable conditions and innovative development in the scientific and technical aspect. The taxation regime is a feature of the status of a TASED resident, hence the benefits should be effective, reduce the level of tax burden, stimulate the activities of enterprises, which, as a result, should contribute to the inflow of investments and increase the efficiency of the entire mechanism of territorial development. Based on this, an assessment of the effects of the PDA activity is necessary, since it will allow determining the contribution of the incentive mechanism to ensuring financial flows and the implementation of new development directions. At the moment, the current methodology for assessing the effectiveness and monitoring of the performance indicators of the TASED does not include certain components that allow assessing the achievement of goals for the innovative and socio-economic development of the territories where the TASED operates.
The purpose of the study is to improve the monitoring system of the TASED activities based on the methodological tools for assessing the impact of tax incentives on the growth of regional investment activity.
Methods of analysis, systematization, comparison, generalization, grouping, modeling, pair correlation (Pearson’s coefficients), statistical methods were used.
In the course of the study, the key aspects of the existing monitoring system were highlighted: methodological, technical, organizational and financial. In order to improve the monitoring system in the methodological aspect, the author’s methodology is proposed. Approbation of the methodology made it possible to identify the relationship between the investment activity of residents, TASED and the region and the use of investments, and to group residents that have a positive effect on the development of the regional economy. The informational and organizational aspects of the monitoring system have been supplemented. In conclusion, an improved model for monitoring TASED activities is presented.
The author’s proposals introduced into the methodology, the grouping of residents by the type of benefits used, proposals for improving the model for monitoring the activities of the TASED are of certain interest and represent the novelty of the study.
Proposals and recommendations are aimed at improving the methodological support of the system for monitoring the activities of the TASED and can be introduced into the practical activities of the bodies that make decisions on the development of industries and complexes in the Far East, as well as serve as the basis for the development of subsequent scientific research.
Key words: territories of advanced development, residents, tax incentives, tax burden, investment activity, region, monitoring system, methodology for assessing investment activity.
Cite as: Yakimova, V. A., Androsova, V. A. (2022) [Improvement of the system of monitoring investment activities of the territories of advanced development of region]. Intellekt. Innovacii. Investicii [Intellect. Innovations. Investments]. Vol. 4, pp, 72–87, https://doi.org/10.25198/2077-7175-2022-4-72.
