FUNDAMENTALS OF INVESTMENT SECURITY BUSINESS PROJECT DEVELOPMENT OF ENTREPRENEURIAL ACTIVITIES

Abstract

The article analyzes the essence of the concept of "investment project". It is characterized as a plan, a plan, a program of actions, a specific task, and it is determined that in any case it is oriented towards future results. It is noted that the customer of the investment project is the subject of investment activity (individual or legal entity), which has financial means and, at the request of the contractors, provides a guarantee of its own solvency: the state, department, ministry, corporation, association, association, enterprise, institution or a private person. Funding sources for innovative projects are divided into external, internal and mixed. The mixed nature of investment tax credits is based on the fact that, on the one hand, enterprises use their own profits as internal sources of financing, and on the other hand, the amount of tax credits received is an unpaid tax, so it can be considered as a subsidy to enterprises from the budget. It was noted that venture financing is important for financing investment projects, particularly high-tech projects. Venture financing is important for financing investment projects, particularly high-tech projects. About 50 venture funds have been created in Ukraine, but not all of them have the characteristics of classic venture funds. The purpose of creating venture capital funds in the West is to finance risky investment projects using tax advantages. Ukrainians, on the other hand, often use venture financing to finance traditional processes. One of the main problems of domestic venture financing is the lack of opportunities to generate sufficient amounts of financial resources. The state's investment activity acts as a certain catalyst, which promotes the inflow of investment funds from other sources, in particular, stimulating the development of the economy. According to foreign experience, budget financing was a key factor in the structural transformations of the economies of China, the United States, and India, but in economically developed European countries, budget funds remained one of the most important levers of structural changes in the economy.