The Impact of Corporate Tax on Investment

According to the experience of developed countries in the world, improving the corporate tax system is important in ensuring the stability of the economy, increasing business and investment activity. The work is devoted to one of the most topical issues of today, which discusses the impact of income tax on investment attraction. This work is aimed at ensuring the compatibility of income tax and investment, and taxes are aimed at pursuing a prudent tax policy as a regulator of the economy. Proposals and recommendations have been developed to stimulate investment activity through income tax benefits, to ensure high efficiency of income tax and investment policy.