METHODOLOGY FOR RESEARCHING THE FISCAL MECHANISM FOR REGULATING INVESTMENT PROCESSES

The necessity and advantages of using the methodology in conducting financial research in modern conditions, in particular regarding the functioning of the fiscal mechanism for regulating investment processes, are determined. It is established that the methodology is considered by scientists in two approaches: 1) as a doctrine of research methods, which is inextricably linked with philosophical science; 2) as a set of research methods used in any science. The etymology of the concept of «methodology» is considered and approaches to the interpretation of its content are critically comprehended. It is substantiated that the structure of the research methodology, in particular the fiscal mechanism of regulation of investment processes, covers three aspects: functional, logical and process. The functional aspect of the research methodology is determined, which covers its consideration as a set of principles and methods aimed at achieving a specific practical or theoretical goal of research work. The logical aspect of research methodology is highlighted, which contains its understanding as a set of forms of organization of research work. The process aspect of research methodology is determined, which implies its interpretation as a series of successive stages aimed at achieving a certain practical or theoretical result of research work. Based on the study of reference and scientific literature, the author's definition of research methodology of the fiscal mechanism for regulating investment processes is proposed as a specific doctrine, which covers a set of principles, methods, forms and sequential stages of research (cognitive) activity, used to identify scientific facts, their theoretical justification and practical implementation. The functions of research methodology of the fiscal mechanism for regulating investment processes is established. The functions of research methodology of the fiscal mechanism for regulating investment processes are established. The factors of successful application of the methodology as «art» in the study of the fiscal mechanism for regulating investment processes are considered.