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№ 2020/2
SHELUDʹKO Nataliya Mykhajlivna1, SHYSHKOV Stanislav Yevhenijovych2
1Institute for Economics and Forecasting, NAS of Ukraine
2PJSC Perspectyva Stock Exchange
Institutions of collective investment in Ukraine: scale and consequences of investment dysfunction
| Economy and forecasting 2020; 2:91-104 | https://doi.org/10.15407/econforecast2020.02.091 |
ABSTRACT ▼
JEL: G14, G23, G28, K22
| Article in English (pp. 91 - 104) | Download | Downloads :592 |
REFERENCES ▼
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4. Ivanchenko, A., Ustymenko, A., Mykhajlenko, D. (2016). CIIs as a means of tax optimization. Bukhhalteriia – Accounting, 51 (1246), 17-19 [in Ukrainian].
5. Yarysh, O.V., Tsynovnyk, A.Ye. (2018). Optimization of the tax burden of mutual investment institutions and their investors: domestic and foreign experience. Naukovyj visnyk Poltavs'koho universytetu ekonomiky i torhivli – Scientific Bulletin of Poltava University of Economics and Trade, 5(90), 119-124 [in Ukrainian].
6. Lutsenko, I.S., Khomutenko, V.P. (2016). Modern mechanism of taxation of mutual investment institutions and their participants. Hlobal'ni ta natsional'ni problemy ekonomiky – Global and national economic problems, 10, 835-840 [in Ukrainian].
7. Decree of the President of Ukraine "On Investment Funds and Investment Companies" dated 19.02.1994 № 55/94. Retrieved from zakon.rada.gov.ua/ [in Ukrainian].
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12. Musienko, N., Baranovs'ka, S. (2020, January 16). Taxation of mutual investment institutions: benefits of the tool and risks for developers. KPMG Law Ukraine. Liha ZAKON – League LAW. Retrieved from biz.ligazakon.net/ua/analitycs/192392_ opodatkuvannya-nstitutv-splnogo-nvestuvannya-perevagi-nstrumentu-ta-riziki-dlya-zabudovnikv [in Ukrainian].
2. Nosova, Ye.A., Mohhe, D.B. (2017). Current state and prospects of venture investment funds in Ukraine. Efektyvna ekonomika – Efficient economy, 3. Retrieved from www.economy.nayka.com.ua/?op=1&z=5491 [in Ukrainian].
3. Olejnikov, A. Venture funds in Ukraine: intra-corporate optimization or high-tech breakthrough? Invenrure. Investicionnaja analitika – Inventory. Investment analytics. Retrieved from inventure.com.ua/analytics/formula/venchurnye-fondy-v-ukraine-vnutrikorporativnaya-optimizaciya-ili-vysokotehnologicheskij-proryv [in Russian].
4. Ivanchenko, A., Ustymenko, A., Mykhajlenko, D. (2016). CIIs as a means of tax optimization. Bukhhalteriia – Accounting, 51 (1246), 17-19 [in Ukrainian].
5. Yarysh, O.V., Tsynovnyk, A.Ye. (2018). Optimization of the tax burden of mutual investment institutions and their investors: domestic and foreign experience. Naukovyj visnyk Poltavs'koho universytetu ekonomiky i torhivli – Scientific Bulletin of Poltava University of Economics and Trade, 5(90), 119-124 [in Ukrainian].
6. Lutsenko, I.S., Khomutenko, V.P. (2016). Modern mechanism of taxation of mutual investment institutions and their participants. Hlobal'ni ta natsional'ni problemy ekonomiky – Global and national economic problems, 10, 835-840 [in Ukrainian].
7. Decree of the President of Ukraine "On Investment Funds and Investment Companies" dated 19.02.1994 № 55/94. Retrieved from zakon.rada.gov.ua/ [in Ukrainian].
8. Law of Ukraine "On Joint Investment Institutions" dated 05.07.2012 № 5080-VI as amended. Retrieved from zakon.rada.gov.ua/laws/ [in Ukrainian].
9. Annual reports of the NSSMC. Retrieved from www.nssmc.gov.ua/reports/ [in Ukrainian].
10. Quarterly and annual reviews of the asset management market / UAIB. Retrieved from www.uaib.com.ua/analituaib/publ-ici-quart [in Ukrainian].
11. Tax Code of Ukraine dated 02.12.2010 №2755-VI as amended. Retrieved from zakon2.rada.gov.ua/laws/ [in Ukrainian].
12. Musienko, N., Baranovs'ka, S. (2020, January 16). Taxation of mutual investment institutions: benefits of the tool and risks for developers. KPMG Law Ukraine. Liha ZAKON – League LAW. Retrieved from biz.ligazakon.net/ua/analitycs/192392_ opodatkuvannya-nstitutv-splnogo-nvestuvannya-perevagi-nstrumentu-ta-riziki-dlya-zabudovnikv [in Ukrainian].
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