Finding a balance between tax withdrawal from enterprises and public spending in the form of subsidies to support economic activity and development is an important condition for the success of the state economic policy in the field of taxation and subsidizing entrepreneurship. This balance should lead to a sufficient level of motivation for the business to continue its commercial and innovative activity. Current mechanism of public policy in this area does not always consider regional specificity, expressed in the form of local advantages and problems that individual enterprises have due to their location. This leads to the fact that tax restrictions do not allow potentially successful enterprises to achieve economic leadership in the industry. At the same time, companies that have significant infrastructural and social advantages due to their location may receive excessive funding, which will no longer stimulate active innovative development. To eliminate these problems and create a balanced business environment, this paper offers rental instruments that will help to link fiscal and regulatory functions of the taxes more effectively, as well as to increase the efficiency of public spending on support of entrepreneurship.
This work is aimed at developing the behavior strategy of an economic entity involved in investment activities using the game-theoretic method. To build a qualitative model, the authors considered the economic aspects of game theory and developed an algorithm for adopting the game-theoretic criteria to investment planning. The authors analyzed the investment portfolios available for business entities on the Russian market to test the model. The outcome of the article is the formation of the authors’ approach to rationalizing the behavior of an economic entity in the course of investment activities. A practical example is given in which the suggested method is used when various investment portfolios are available. The approach was tested to prove that it can be practically applied and further used in the construction of investment strategies.
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