РОЗВИТОК ПОДАТКОВОГО ПОТЕНЦІАЛУ ПРОМИСЛОВИХ ПІДПРИЄМСТВ У НОВИХ УМОВАХ ГОСПОДАРЮВАННЯ

Statement of the problem: under present conditions of state management when in Ukraine are transformational changes associated with the forces of both global character (digitalization, informatization, transition to a new technological order, etc.), and with internal reforming factors (reform of public management and administration, economic reform, etc.), the resource support (financial, informational, interface, communication, etc.) Of these evolutions is particularly important) Of these evolutionary transformations. The goal of the research is to identify the factors that influence the formation and development of the tax potential of domestic industrial enterprises. The subject of research is the tax potential of industrial enterprises. Methods used in the research: comparative and decomposition analysis, systematization and logical generalization.The hypothesis of the research: it is assumed that taking into account the influence of the factors that occur in the new conditions of state management, with the tax potential of industrial enterprises will contribute to a more accurate assessment of the tax base of taxpayers and improve the efficiency of budgeting at both the state and local levels. Layout of the main material. As a result of the analysis of definitcii "tax potential" and "budget potential" revealed an important feature of the tax potential, which is associated with the possibility of taking into account not only the tax base, and reserves, which can be used in a situation of budget deficit, as well as to reconcile disparities in the development of different territories/regions. Originality and practical relevance of the research. It is requested to expand groups of factors that affect the formation and development of the tax potential of taxpayers (to analyze the globalization, information, interface factors), which will contribute to a more accurate assessment of the tax base. Conclusions and prospects for further research. The results of the research can be put into the basis of optimizattion model of differentiation levels of budget planning, which will ensure increase the efficiency of budgeting processes.

Exploring the Possibility of Using Molten Carbonate Fuel Cell for the Flexible Coproduction of Hydrogen and Power

Fuel cells are electrochemical devices that are conventionally used to convert the chemical energy of fuels into electricity while producing heat as a byproduct. High temperature fuel cells such as molten carbonate fuel cells and solid oxide fuel cells produce significant amounts of heat that can be used for internal reforming of fuels such as natural gas to produce gas mixtures which are rich in hydrogen, while also producing electricity. This opens up the possibility of using high temperature fuel cells in systems designed for flexible coproduction of hydrogen and power at very high system efficiency. In a previous study, the flowsheet software Cycle-Tempo has been used to determine the technical feasibility of a solid oxide fuel cell system for flexible coproduction of hydrogen and power by running the system at different fuel utilization factors (between 60 and 95%). Lower utilization factors correspond to higher hydrogen production while at a higher fuel utilization, standard fuel cell operation is achieved. This study uses the same basis to investigate how a system with molten carbonate fuel cells performs in identical conditions also using Cycle-Tempo. A comparison is made with the results from the solid oxide fuel cell study.

A Theoretical Study on Reversible Solid Oxide Cells as Key Enablers of Cyclic Conversion between Electrical Energy and Fuel

Reversible solid oxide cells (rSOC) enable the efficient cyclic conversion between electrical and chemical energy in the form of fuels and chemicals, thereby providing a pathway for long-term and high-capacity energy storage. Amongst the different fuels under investigation, hydrogen, methane, and ammonia have gained immense attention as carbon-neutral energy vectors. Here we have compared the energy efficiency and the energy demand of rSOC based on these three fuels. In the fuel cell mode of operation (energy generation), two different routes have been considered for both methane and ammonia; Routes 1 and 2 involve internal reforming (in the case of methane) or cracking (in the case of ammonia) and external reforming or cracking, respectively. The use of hydrogen as fuel provides the highest round-trip efficiency (62.1%) followed by methane by Route 1 (43.4%), ammonia by Route 2 (41.1%), methane by Route 2 (40.4%), and ammonia by Route 1 (39.2%). The lower efficiency of internal ammonia cracking as opposed to its external counterpart can be attributed to the insufficient catalytic activity and stability of the state-of-the-art fuel electrode materials, which is a major hindrance to the scale-up of this technology. A preliminary cost estimate showed that the price of hydrogen, methane and ammonia produced in SOEC mode would be ~1.91, 3.63, and 0.48 $/kg, respectively. In SOFC mode, the cost of electricity generation using hydrogen, internally reformed methane, and internally cracked ammonia would be ~52.34, 46.30, and 47.11 $/MWh, respectively.