scholarly journals ІНСТИТУЦІЙНІ АСПЕКТИ УПРАВЛІННЯ ПОДАТКОВИМ ПОТЕНЦІАЛОМ ПРОМИСЛОВОСТІ

2021 ◽  
pp. 58-67
Author(s):  
Віталій Анатолійович Омельяненко
Keyword(s):  
Tax Policy ◽  
New Technologies ◽  
Entrepreneurial Activity ◽  
Practical Significance ◽  
Innovation Activity ◽  
Innovative Development ◽  
Tax Base ◽  
Investment Activity ◽  
Industrial Enterprises ◽  
Innovation Potential

The priority direction of tax policy is the formation of tax potential, which includes the creation of conditions for the intensification of entrepreneurial activity, the formation of active development actors, the expansion of sources of tax revenue, the stimulation of innovation and investment activity. At the same time, in Ukraine, the lack of systemic directions of tax incentives for innovation in the legislation and practice of tax instruments significantly hinders the development of innovation potential of the economy and reduces its competitiveness. The basis for improving tax policy in the context of innovative development is the institutional component. The purpose of the study is to identify promising institutional aspects of the formation of tax potential in industry. The methodological basis of the study were analytical reviews, regulations, modern scientific and applied research in the field of innovation. The research uses methods of dialectics, methods and principles of scientific knowledge, tools of economic analysis to substantiate proposals for the formation of institutional foundations for the formation of tax potential. The main hypothesis of the study was the assumption that tax policy, which is aimed at developing innovation, largely determines the economic interest of industrial enterprises in the introduction of new technologies, as financial resources released from the tax potential of the enterprise can be directed to its innovation and investment activity. Presenting main material. The strategic task of tax potential management is to increase and strengthen the tax base by stimulating investment and innovation activity; support of enterprises in order to develop production and increase production. The tax potential is considered in the context of institutional innovation projects and smart specialization. An assessment of the prospects for the use of various tax instruments in accordance with the current situation and the need for the transition to adaptive management of tax potential of industry. The originality and practical significance is confirmed by the proposed scientific and methodological approaches to the management of tax potential in the context of innovative development. Conclusions and prospects for further research. Measures to increase the tax potential should include expanding the tax base not only through existing reserves, but also creating a new base through the development of innovation potential. The implementation of the relevant institutional strategy should be aimed not at simple maximization of tax revenues, but at the development of investment and innovation potential with the establishment of favorable conditions for the development of priority projects. Further research will focus on the analysis of the peculiarities of the use of tax tools in the framework of specific institutional and innovative projects of economic development.

scholarly journals Tools for a systematic approach to implementing cluster initiatives in real sector industries

2020 ◽  
pp. 49-54
Author(s):  
L. I. Kashuk ◽  
Z. A. Arynova ◽  
S. V. Bespaly ◽  
D. I. Zakirova
Keyword(s):  
Technology Transfer ◽  
Research Methodology ◽  
Regional Economy ◽  
Systematic Approach ◽  
Practical Significance ◽  
Real Sector ◽  
Innovative Development ◽  
Investment Activity ◽  
The Real ◽  
Industrial Enterprises

The main problem of the innovative development of the regions of Kazakhstan is the lack of innovative activity of enterprises, which is reflected in the volume, periodicity and impact of their innovations. At the same time, the majority of enterprises belonging to the real sector of the economy have sufficient resources for the development of innovative activities. However, the prospects for their interaction with enterprises in other sectors and sectors of the economy for technology transfer are insignificant. In this connection, the studies defining the main ways and methods of forming cluster initiatives in the regional economy are relevant. The analysis of the investment activity of industrial enterprises in the region predetermined the multidimensional nature of the research methodology, the need to use methods of system, statistical, comparative and logical analysis, grouping. The practical significance of the study is to develop specific recommendations to increase the investment attractiveness of Pavlodar region through the implementation of several cluster initiatives in the real sector. The results of the study allowed to develop some recommendations on the formation of a system for the implementation of cluster initiatives in the region, differing in their adaptation to the specifics of the industry, which made it possible to identify priority areas for the development of clusters in the real sector of the regional economy.

scholarly journals The state of innovation and information development of agro-industrial enterprises

Ekonomika APK ◽  
2020 ◽  
Vol 311 (9) ◽  
pp. 59-71
Author(s):  
Oksana Zghurska ◽  
Tetiana Somkina
Keyword(s):  
Technological Development ◽  
Methodological Approach ◽  
Practical Significance ◽  
Innovation Activity ◽  
Innovative Development ◽  
Conceptual Approach ◽  
Industrial Enterprises ◽  
Long Run ◽  
Market Opportunities ◽  
Strategic Goals

The purpose of the article is to define the priority strategic directions of agro-industrial enterprises innovation activity on the basis of substantiation the expediency the leading application of technologies and information in the processes of functioning and development of agro-industrial enterprises in the long run. Research methods. The methodical basis of the research were general and special methods, namely: economic analysis, comprehensive analysis – for diagnosing the current state and trends of domestic agro-industrial enterprises’ innovative development, in determining the priority areas of enterprises; systematization and generalization – for substantiating the conceptual approach to the information tools’ development; method of analogies and comparisons – for define and analyze the enterprises’ strategic goals in the direction of innovation processes. Research results. There was identified and defined the main strategic goals of information processes development in agro - industrial enterprises’ economic activity. There have been formed the target structural complex of information resources of the enterprises and it was substantiated the application by the agro-industrial enterprises the corresponding scientific and methodical algorithms for innovation and information development of enterprises in the long run. Scientific novelty. It was proposed a scientific and methodological approach to the development of agro-industrial enterprises’ innovative landmarks with taking into account the restraint factors systems of innovative development, which could be established by selecting and expanding a certain direction of enterprises’ innovative development based on analysis and assessment the internal capabilities (innovative development potential) to external (market opportunities and threats) taking into account the main pace of scientific and technological development and the results of change in the elements of micro- and macro systems of the enterprise infrastructure. Practical significance. There was carried out an analysis of agro-industrial enterprises’ strategic potential in the direction of innovation, which showed a tendency to increase the level of agro-industrial enterprises’ application of the relevant scientific and methodological algorithms of enterprises’ innovation and information reorientation.

scholarly journals INFLUENCE OF INNOVATIVE ACTIVITIES OF BUSINESS ENTITIES ACTIVITY ON INNOVATIVE DEVELOPMENT OF THE ECONOMY OF THE COUNTRY

2019 ◽  
pp. 132-144 ◽  
Author(s):  
Volodymyr KOSTETSKYI
Keyword(s):  
New Technologies ◽  
Innovation System ◽  
The State ◽  
Innovation Activity ◽  
Economic Regulation ◽  
Innovative Development ◽  
Resource Base ◽  
Innovative Strategy ◽  
Industrial Enterprises ◽  
Business Entities

Introduction. In today's conditions of economic development, business entities face the challenge of reformatting systems, methods, methods and economic mechanisms for managing sustainability in terms of innovative approach. Therefore, the solution of economic, social, managerial and personal problems in contemporary society implies a specific innovative style of management, which is based on innovation, innovation, systematic and continuous innovation activities. Purpose. Identification of peculiarities of the development of innovation activity of business entities in Ukraine, positive features and deficiencies that exist, and clarification of the role of the state in the creation of general institutional coordinates for economic entities as an element of the system of innovative development of the country's economy. Results. The study of the mechanism of innovation activity allows us to conclude that the formation and development of an innovative management strategy by an economic entity is an integration process that combines the processes of forecasting, planning and accounting of the resource base of the enterprise in the long-term, medium-term and short-term prospects in the new conditions modernization of the state economy. Creating a national innovation system is to build a holistic system that effectively transforms new knowledge into new technologies, products and services that find their real consumers in national or global markets. At the same time, attention should be paid to the development of an innovative strategy by each domestic enterprise, which will create conditions for positive trends in the development of this process. Conclusions. Innovations are essentially related to the cyclical development of the economy, as they initiate new technological developments. Therefore, in an innovative economy, the state plays an important role in implementing anti-cyclical economic regulation, smoothing out cyclical fluctuations and mitigating their effects. In today's conditions, further development of recommendations for improving the methodology for assessing the innovative potential of industrial enterprises, optimizing the management of innovation activity in the state and its individual regions, the choice of forms and methods of state support for innovation projects in order to improve the investment climate and increase inflow of innovative investments is necessary.

scholarly journals TRENDS AND PROBLEMS OF INNOVATIVE ACTIVITIES DEVELOPMENT OF DOMESTIC INDUSTRIAL ENTERPRISES

2020 ◽  
Vol 1 (2) ◽  
pp. 20-26
Author(s):  
Oksana Prodius
Keyword(s):  
Innovative Development ◽  
Industrial Enterprises ◽  
Funding Sources ◽  
Innovation Potential ◽  
Innovation Infrastructure ◽  
Exposure Response ◽  
Innovative Products ◽  
The Status ◽  
Scientific Principles ◽  
Start Ups

The aim of the article is to study the dynamics of innovations development, to identify the main problems of innovative activities development and to advance proposals for the incentive instruments formation. The main method of research is the systemic and structural approach, which makes it possible to organize the search for solving problems most effectively. Methods of comparative, functional analysis and classification are also used. The theoretical basis of the article is the conceptual provisions and scientific principles developed by domestic and foreign scientists on the innovative development of industrial enterprises, tools for their implementation. However, the problems associated with the development and implementation of an effective mechanism for applying the innovative development of industrial enterprises in the context of the need to intensify the inclusiveness of innovative processes remain unfinished. The importance and significance of these questions determined the choice of the topic of the article, setting of the purpose and objectives of the study. The article analyzes the status and dynamics of innovative activities of domestic enterprises. The main trends and problems of the enterprises’ innovative development in modern conditions of limited financing and reducing the foreign investment resources are revealed. The level of using various types of innovations by industrial enterprises is investigated and the peculiarities of cost sharing for innovative activities are determined. The condition analysis of innovative activities of Ukraine’s industrial enterprises is carried out, namely the ratio of innovative products sold, the ratio of enterprises engaged in innovative activities, the number of new technological processes introduction and the production development of new types of products by industrial enterprises, funding sources of innovative activities. The structural analysis of various instruments efficiency of innovations financing in the domestic market is carried out. Ukraine’s innovation infrastructure should be provided with adequate resources in the context of a modern international methodology to support innovative business, which will help to minimize and close this gap. The available resources and potential should be focused on supporting research, which is one of the foundations of innovation potential, and creating an effective infrastructure that will help to transform research results into a product suitable for commercialization. Programs should be introduced to support academic payouts, start-ups, or other means of commercial use of innovative investments. The exposure-response relationships of innovative development stagnation are revealed and the ways of optimization and elimination of imbalance are provided. The recommendations for improving the innovative activities of industrial enterprises are developed.

scholarly journals The role of the banking system in the innovative development of economy

2019 ◽  
pp. 81-101 ◽  
Author(s):  
Oleksandr Dziubliuk
Keyword(s):  
National Economy ◽  
Banking System ◽  
Innovation Process ◽  
World Market ◽  
Innovation Activity ◽  
Innovative Development ◽  
Innovation Potential ◽  
Innovation Activities ◽  
Lending Activity

The article gives a rationale for rebuilding the country’s innovation capacity as a key task of the current economic policy of the state, since it is the use of innovations that is extremely important for successful business activity and for obtaining competitive advantages in the world market. The subject matter of the study is the role of banking system, whose lending activity can serve as a powerful source for funding innovation, which, in turn, is seen as a key driver for investment and economic growth. The purpose of the research paper is to substantiate the appropriate theoretical and methodological approaches to understanding the role of the banking system within the framework of stimulating innovative development of the economy. The article critically analyzes the current state of innovation activity in Ukraine and systematizes the main factors restraining the innovative development of the economy. Particular attention is paid to the lack of funding for innovation, the ineffective structure of the national economy, and insufficient state financial support. The lack of an adequate level of funding for innovation activities of enterprises is identified as one of the main constraints on the introduction of innovations and enhancement of innovation potential. It is stressed that the limited amount of own funds and the objective difficulties in attracting foreign financial resources of investors are usually the main reasons for the low degree of innovation activity of enterprises in Ukraine. It is argued that it is the banking system that can act as the main institutional element of the innovation infrastructure, which has the proper organizational, technological and financial potential, sufficient for accumulation and redistribution of those investment resources that are necessary for activating the innovation process in the national economy. The advantages of banks in comparison with other participants of the financial market are determined, which determines the key role of the banking system in the innovative development of the economy. The author articulates a set of organizational, institutional and economic measures at the macro- and micro-levels which can contribute to incorporating the banking system into the framework of stimulating innovation processes.

scholarly journals Forming of Model of Modernization of Domestic Agricultural Enterprises on the basis of Innovation Providing

2018 ◽  
Keyword(s):  
Innovation Process ◽  
Business Environment ◽  
The State ◽  
Innovation Activity ◽  
Innovative Technology ◽  
Industrial Complex ◽  
Innovative Development ◽  
Agricultural Enterprises ◽  
Industrial Enterprises ◽  
Innovative Products

The article is devoted to the model of modernization of agricultural enterprises on the basis of innovation providing. The level of innovative development of domestic agro-industrial enterprises is analyzed and the main problems that put backthe introduction of innovations in the agro-industrial sector of Ukraine under the current conditions are determined; the introduction of such a model of innovation development, which provided a balance between the modernization of production and the introduction of the results of scientific research, new products and production technologies is proposed; the vector of innovative development in the agricultural sector of Ukraine is investigated and the main trends in the development and implementation of innovations in the activities of enterprises engaged in agricultural production is identified; the model of modernization of domestic agroindustrial enterprises on the basis of innovation provision is developed, which is a set of intellectual (agrarian science), industrial (business environment of agroindustrial complex) and consumer (innovative products, innovative technology, innovation process) areas of innovation activity. The transition between these areas of the model of innovation provisioning is carried out with the help of progressive innovation (it helps ensure the interaction of the business environment of the agro-industrial complex with the scientific environment), innovation consulting (guarantees information and advice on innovative products and facilitates communication with business structures) and innovation-venture business (the main task is to promote the development of developed innovative products), a set of measures that must precede the implementation of the proposed model under the current conditions is defined. The role of the state in the process of innovation in agro-industrial enterprises at all three stages of the implementation of the innovation process, from the origin of the idea to the commercialization of innovation is defined. In particular, the functions assigned to the state are allocated for ensuring efficient financing of innovative activity of the agro-industrial complex.

scholarly journals DIRECTIONS OF ACCOUNTING AND ANALYTICAL PROVISION FOR THE INVESTMENT IN INNOVATIONS OF FOOD INDUSTRY ENTERPRISES

2019 ◽  
Vol 3 (43) ◽  
pp. 36-54
Author(s):  
Nina Dorosh ◽  
Alina Snetkova
Keyword(s):  
Economic Development ◽  
Financial Reporting ◽  
Food Industry ◽  
Large Scale ◽  
Accounting Standards ◽  
State Level ◽  
Innovation Activity ◽  
Processing Industry ◽  
Industrial Enterprises ◽  
Innovation Potential

Nowadays, innovation activity is becoming the most important factor of economic development. The scale and effectiveness of innovation are the major contributing items, which determine the level of socio-economic development of the country and its national security. The large-scale and multi-vector changes of recent decades have transformed a significant part of the world's socio-economic processes. The speed of change has significantly accelerated, and competitiveness is increasingly determined by innovations. There is a need to study the innovative component of investment. Ukraine faces objectively necessary investment processes for transition to an innovative model of development. Taking into account these trends, the question about the theoretical coverage of the main approaches and the display of information on the costs of innovation of enterprises in Ukraine, adhering to national and international accounting standards, becomes of particular urgency. Thus, the author considers the accounting and analytical support issues of innovative activity of enterprises of the processing industry, in particular, the food industry of Ukraine. A thorough analysis of approaches to the interpretation of the definition of "innovation" has been conducted. Component analysis of national and international statistical indicators of Ukraine's innovation potential has been carried out. The dynamics of the introduction of innovations in industrial enterprises by types of activities and directions of innovations is presented. The features of cost accounting for innovations in processing enterprises (on the example of enterprises of the food industry) were investigated and accounting approaches were adopted for ensuring the costs of innovations and R & D taking into account the accounting standards and international financial reporting standards. Specific objects of accounting, accounts of synthetic and analytical accounting are outlined. The author has proved that the use of the proposed approaches to accounting for investment in innovations requires additional regulation both at the state level and at the enterprise level. The measures for improving the accounting of investments in innovations of the enterprises of the processing industry are proposed, and the creation of a unified method of accounting for the costs of innovations is proposed.

scholarly journals Comparison of innovative development indexes in the space of regional differentiation characteristics

2021 ◽  
Vol 82 (4) ◽  
pp. 340-346
Author(s):  
M. Y. Afanasiev ◽  
A. V. Kudrov ◽  
M. A. Lysenkova
Keyword(s):  
Technical Efficiency ◽  
Research University ◽  
New Technologies ◽  
Innovation Activity ◽  
Regional Differentiation ◽  
Innovative Development ◽  
Regional Innovation ◽  
Patent Applications ◽  
The Right ◽  
Development Analysis

Currently, one of the priorities of the country's development is the transition of the economy to an innovative path of development. Analysis and evaluation of innovative development at the regional and national levels, quantitative assessment of regional innovation activity, and development of methods for evaluating the effectiveness of interaction between science and business that allow choosing the right strategies for solving management problems are of particular relevance. The subject of the research is the indexes of innovative development of regions. The purpose of the study is to compare the indexes of innovative development of regions and identify indexes that do not have significant differences. Eight indexes describing the innovative development of Russian regions are compared. We use four of the author's indexes, published earlier: the index of technical efficiency innovative space for international patent applications TEMPZ, the index of technical efficiency innovative space for patent applications TEPZ, the index of technical efficiency innovative space issued patents TEPV and the index of technical efficiency innovative space developed for new technologies TETECH. Along with the author's indexes, four other indexes with a similar applied focus are considered, published by the Institute for Statistical Studies and Economics of Knowledge (ISSEK) in National Research University — Higher School of Economics (HSE), RIA rating, and Association of Innovative Regions of Russia (AIRR). In the course of the study, a comparative analysis of the indexes of innovative development in the space of expert-defined characteristics of regional differentiation was made. Analysis of the cosines of the angles between the indexes constructed using the beta coefficients of the regressions of these indexes on the differentiation characteristics allows us to refine the results of correlation analysis and identify a subset of indexes that are not distinguishable when solving control problems parameterized using the differentiation characteristics.

scholarly journals FORMING THE CONDITIONS OF INNOVATIVE DEVELOPMENT OF ENTERPRISES IN THE TRANSFORMATION ECONOMY

2019 ◽  
Vol 5 (4) ◽  
pp. 122 ◽  
Author(s):  
Iryna Kreidych ◽  
Alla Bielova ◽  
Gheorghij Olijnyk
Keyword(s):  
Innovation Activity ◽  
Global Changes ◽  
Innovative Development ◽  
Key Factors ◽  
Innovation Development ◽  
Predictive Values ◽  
Industrial Enterprises ◽  
Strategic Innovation ◽  
The World ◽  
Innovative Resources

The aim of the article is to study the innovative capabilities of a production enterprise, it is determined that the inefficient use of innovative ideas by enterprises results from the need to increase the economic development of industrial enterprises and the introduction of innovative ideas and projects, as well as the development of a model of innovative development of the corresponding type. The subject of the study is: factors of generating signs of innovation, the influence of scientific and technical developments on the industrial enterprise is determined. The analysis of the existing structure allows us to determine precisely the priority directions of innovative development in the conditions of global changes and integration into the world economic space of post-socialist enterprises, taking into account constructive and key factors ensuring their resultant effect. In addition, a closed scheme of the formation of a system of strategic innovation development, which will allow the verification of the adequacy of predictive values and ensure the achievement of strategic innovative performance of the business entity, is proposed. Methodology. The article uses classical methods of scientific research, among which are: observation, scientific abstraction and comparison, analysis and synthesis. Results. The conducted research is based on the thesis that structural and dynamic shifts within the production enterprise and their transition to a qualitatively new level of economic growth are only possible if active development of innovative resources of different nature will increase the ability of the enterprise to self-development, improve competitive positions, and make it possible to become an equal partner in the world community. Practical implications. Explains the complex causes of the current state of industrial enterprises, namely, former socialist enterprises, their problems were identified, and the ways of the enterprises’ exit to the new level of development are proposed taking into account the constitutive and key factors of ensuring the effectiveness of the innovation activity itself. The closed-loop scheme of strategic innovation development of a production enterprise is suggested in the practice of management that will protect an enterprise from the inefficient use of innovative resources and innovative opportunities on the basis of a counter-check on the adequacy of the constructed forecasts and the feasibility of carrying out innovative changes and attracting investment resources. Value/originality. This research was carried out within the framework of the scientific work of the Department of Theoretical and Applied Economics of the National Technical University of Ukraine “Igor Sikorsky Kyiv Polytechnic Institute” (№ 0112U007817) on the theme: “Globalization of the directions of formation of industrial potential in conditions of post-industrial transformation”.

scholarly journals The international clusters in the innovative development of an energy efficient economy

2019 ◽  
Vol 91 ◽  
pp. 08031 ◽  
Author(s):  
Inga Skvortsova ◽  
Roman Latyshev ◽  
Kirill Grabovyy
Keyword(s):  
Russian Federation ◽  
Energy Efficient ◽  
New Technologies ◽  
Current Level ◽  
Innovation Activity ◽  
Innovative Development ◽  
Efficient Management ◽  
The Russian Federation ◽  
Innovative Potential

The purpose of this article is to analyze the current level of innovation activity in the Russian Federation, to determine the role of international clusters in the innovative development of the energy efficient country’s economy, while focusing on the formation of the innovative potential of international cooperation of cluster members. The urgency of the creation of cluster associations - international consortia. Examples of the joint implementation of innovative projects in the field of energy-efficient management and the application of new technologies in the field of sustainable energy for megacities are given.

Sign in / Sign up

Export Citation Format

Share Document