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Nowadays the condition and problems of the Housing and Public Utilities (HPU) raise concerns among scientists and experts as the number of accidents and failures in the work of the service systems is increasing. More and more financial resources are needed for the development of this industry; that is why, according to the authors, it is necessary to improve the management system and to apply the modern investment tools. The aim of this work is to examine the possibility of the application of the modern tools to stimulate the investment-innovative activity in the HPU sector and to prove its efficiency. The authors developed the model of the investment and innovation tool of management in the HPU sector based on the investment tax credit (ITC) which contributes to the development of organizational-economic relations in the HPU sector. In the article, the key parameters of granting the investment tax credit for the development of the investmentinnovative activity in the HPU sector are considered in detail. The evaluation scheme of granting investment tax credit for the implementation of the innovative activity in the HPU sector is given, and it allows defining the parameters of the tax discrimination, taking into consideration possible threats of arising signs of insolvency (bankruptcy) of organizations in the HPU sector. Also, the technique of investment tax credit cost and payment deferral calculation is given. This technique allows calculating the necessary sum of payments considering accrued interests both for each accounting period and for the whole period of lending. After the conducted research, the authors concluded that a postponement of the use of tax obligations in the form of deferral helps to restore the financial situation of the HPU and creates the conditions for ITC registration to the sum of implemented innovations. So, the ITC is targeted and contributes to the transformation of innovative processes which enable us to reach the modern level of socio-economic development and to achieve maximum efficiency in the HPU sector.

Investment Tax Credit as Instrument to Stimulate Investment-Innovative Activity of Housing and Public Utilities