TAX REGULATION OF INNOVATIVE ACTIVITIES OF BUSINESS ENTITIES IN UKRAINE

The successful functioning of business entities and their achievement of strategic advantages in a competitive environment largely depend on the effectiveness of their innovative activities. Therefore, an important area of tax regulation in the country should be to stimulate the attraction of investments for the introduction of innovations into economic activities. The purpose of the article is to assess the tax regulation of innovative activities of business entities in Ukraine and to develop proposals for its improvement. To achieve this goal, a systematic approach, an abstract-logical method, an economic-statistical and a comparison method were used. The authors analyzed the state of legislative regulation of innovative activity in Ukraine and identified its shortcomings regarding the interpretation of the concept of «innovative activity». The methods of tax incentives for innovative activities, contained in the legislation of Ukraine, have been investigated. It is proved that, unlike foreign countries, tax support for innovative projects in Ukraine has not yet received a stimulating character and has not become a means of activating the process of modernizing the material and technical base of enterprises. It was stated that according to the indicators of the European Innovation Board (EIT), the position of Ukraine is defined as the crane «Innovator that is being formed». It is noted that it is possible to start the process of innovative renewal of the national economy, subject to the introduction of a policy of tax incentives and the construction of an effective taxation model for innovative activities of a stimulating nature. The state of foreign investment and innovation activity of business entities in Ukraine has been analyzed. The possible directions of using tax instruments to stimulate innovative technologies have been substantiated, which include tax holidays for startups, the use of accelerated depreciation, a tax credit for the payment of payroll taxes, the introduction of a tax credit for income tax, a deferral of tax payments and carry forward of losses.

BRANDING IN THE MODERN EXPERIENCE ECONOMY

The paper considers the new concept of branding in the experience economy. Brands develop under the influence of social and economic changes in society. In the meantime, brands influence people's behavior, therefore business has given great attention to branding. Classical economics is based on the assumption of rational behavior of consumers. In fact, people often make purchases based on other, non-rational impulses. Behavioral economics explains consumer actions better because it takes into account more different factors. The mechanism of brand influence on consumer decisions is described in behavioral economics more accurately. It is of great importance for business. Understanding of consumers allows you to predict their behavior. Today people tend to receive impressions other than goods and services. Joseph Pine and James Gilmore suggest using the concept of "experience economy". This allows us to penetrate into the inner world of the consumer and understand his needs even more precisely. The composition of the consumer basket has changed; impressions and experience occupy a significant place and replace services. Under the circumstances, business and consumer communications are changing. The brand plays an increasingly important role in the new system of communications. The brand helps to identify the product, get more information about its benefits and create positive emotions and experiences. The formation of experience is a new function of the brand. To fulfil this new function it is necessary to create a special mechanism of influence on the target audience. This mechanism consists of target customers' information environment, customers' values, tools for influence and management. The study of customer values is an important part of the experience formation mechanism. Research shows that different generations have some common values. However, at the same time, each age group has its own specific values. Branding should take into account both common values and peculiarities of values of different generations. Each particular case requires a specific brand program to influence consumers to form impressions and experience.

PREREQUISITES FOR HARMONIZATION OF THE HIGHER EDUCATION SYSTEM OF UKRAINE WITH THE EU EDUCATIONAL SPACE IN THE CONDITIONS OF FORMATION OF THE KNOWLEDGE ECONOMY

The article deals with the study of the problem of determining the integration of higher education in Ukraine with the institutions of the environment in order to harmonize it with the EU educational space to increase the competitiveness of national education and provide a reliable basis for knowledge economy in Ukraine. The research develops a thesis on the understanding of a modern higher education institution as a center for the acquisition and development of professional knowledge, skills, abilities and competencies, as well as a bearer of national traditions. The necessity of development of domestic education on the basis of results of the comparative analysis of positions in the world rating of Ukraine with Poland on the basis of values of indices of level of education, globalization, competitiveness and knowledge economy is substantiated. The development of globalization of higher education in Ukraine is a strategic task and a need for appropriate scientific, practical and conceptual foundations. Based on the results of the study, emphasis is placed on the strategic role and functions of higher education institutions in the processes of globalization of the educational space. In order to identify ways to gain best practices in providing educational services and improve the quality of knowledge and professional skills of graduates, the prerequisites for the need to integrate the education sector of Ukraine with the European space are analyzed. The state of implementation of strategies of integration of domestic institutions of higher education with institutions of external environment in the directions of their integration is investigated: with institutions of academic science; with foreign partners; with corporate sector entities. A retrospective analysis of the preconditions for the integration of Ukraine's education with the European educational space was conducted and a number of problems that need to be addressed were noted. The obtained results allowed to form the author's vision of the role of education in the formation of the knowledge economy in Ukraine and to determine the directions of its improvement by harmonization with the educational space of the EU.

CORPORATE SOCIAL RESPONSIBILITY IN THE CONDITIONS OF DIGITAL TRANSFORMATION OF ECONOMIC SYSTEMS

The paper investigates the theoretical and practical aspects of providing the corporate social responsibility in a digital economy. The digital transformation of economic activity necessitates a business response to fundamental new challenges and threats related to cybersecurity, privacy, copyright protection, blockchain, misinformation, ethical algorithms for artificial intelligence etc. The quantity and complexity of digitalization problems determines the need for a consistent and comprehensive approach to ensuring digital responsibility in economy. Corporate digital responsibility can be defined as a responsible and ethical using of digital technologies; forecasting the social, economic and environmental consequences of decisions made in the digital economy. The analysis of social reports and web resources of Ukrainian companies indicates that their potential of digital responsibility is limited to the digital skills transfer and partial using in communications with stakeholders. At the same time, there are promising ways of manifesting social responsibility of domestic enterprises: investments in digital infrastructure and education; using digital technologies to monitor the responsibility and business ethics of suppliers and contractors; digitalization of environmental management processes; protection of digital rights and personal data of customers, employees, partners; dialogue with real and potential stakeholders through digital channels. Foreign experience shows that it is efficient to form public-private partnership platforms in the field of digital responsibility and sustainable development. It is also appropriate for the government to develop and implement a strategy for the digital transformation, programs of economic and advisory support for digital social entrepreneurship; to form standards for assessing and reporting about corporate digital responsibility; to eliminate the institutional and legislative barriers to the digital economy development; to overcome the digital divide in society; to create algorithms for personal data processing and suitable digital platforms.

THEORETICAL FUNDAMENTALS OF MANAGING THE ACTIVITY OF MOTOR TRANSPORT ENTERPRISES

The main theoretical aspects of enterprise performance management are analyzed in the article. The scientific revisions of scientists which are devoted to the questions of effectiveness of enterprise have been analyzed and it has been revealed that there is certain ambiguousness of the approaches of scientists to the term «effectiveness» of activity and functioning of enterprises of market economy. The main approaches to this category are highlighted. The effectiveness is related to the result of a certain process and is determined as a success rate of desirable result achievement for the consumers of economic processes. The meaning of the concept of «effectiveness» of enterprises was clarified. Thus, the «effectiveness» of the enterprise - is the degree of achievement of goals in accordance with the requirements of stakeholders, taking into account external and internal conditions of operation. The essence of the notions of effectiveness of the enterprise's activity is the basis for the formation of a system of quantitative indicators for measuring this category. Internal and external factors that play different roles in its formation were considered. The concept of enterprise performance management as a basis for strategy implementation was substantiated and the types of strategy objectives were indicated. The content of enterprise performance management, which is based on the main functions of management: planning, organization, motivation and control has been clarified. The main approaches to enterprise performance management - functional, process, target and system were highlighted. The indicators that can be used to assess the effectiveness of the transport company was considered. The increasing the economic efficiency of any business entity plays a prominent role in its activities; therefore, there is a need for constant control and the search for ways of its growth.

FEATURES OF FUNCTIONING OF CERTAIN TYPES OF ENTERPRISE IN THE FIELD OF SERVICES IN THE CONDITIONS OF QUARANTINE RESTRICTIONS

The article analyzes the theoretical foundations of the functioning of small and medium-sized enterprises in the service sector. Difficult economic conditions have been identified for the functioning of certain types of business in the service sector associated with the consequences of the coronavirus disease COVID-19. An innovative approach is proposed (creation of an innovative product aimed at the external market) in shaping the development of the service sector, the transition to instruments of state financing of innovations – a system of public-private partnership. The features of the functioning of small and medium-sized enterprises in the provision of services in the context of a pandemic have been studied. The direction of business activity in the service sector is considered, an integrated approach is used in the field of business and marketing activities. The main functions of entrepreneurship in the service sector are determined. The current issues of the formation of the features of the service market during the period of COVID-19 quarantine restrictions are analyzed. The functional directions of resource provision of certain types of entrepreneurship have been substantiated and their separate influence on the service sector in a pandemic has been revealed. The analysis of indicators of the economic development of the service sector in the total volume of commercial enterprises, as well as an analysis of the low efficiency of services in the field of business in the context of the COVID-19 coronavirus pandemic. The main problems and obstacles for the development of small and medium-sized enterprises in the provision of services under quarantine restrictions have been identified. According to the results of a survey of the business sector, the most profitable financial services were identified, which tend to increase economic indicators, which, in turn, will contribute to an increase in financial revenues to the country's budget. Trends in the development of entrepreneurial activity on the scale considered are identified and ways to increase the competitiveness of certain types of business in the service sector in the context of a pandemic are proposed.

ECOLOGICAL FOOTPRINT IN RESEARCHES OF ECOLOGICAL COUNTRY/REGIONAL CONVERGENCE: CRITICAL LITERATIRE REVIEW

The paper investigates indicators to be used to assessing the ecological convergence of countries/regions. There are numerous empirical studies in the scientific literature on the convergence of environmental and economic indicators, which are considered as the key goal of efforts to reduce emissions in different countries. The convergence of these indicators is the basis of many scientific schools of climate change researches. When countries converge, they can work together to address environmental threats and agree on their emission reduction commitments. To this end, CO2 emissions are used in researches, but a critical analysis of scientific sources has shown that researchers are inclined to use the ecological footprint, which is a complex cumulative indicator. It is noted that the CO2 emission indicator reflects only part of the cumulative effects that result from extensive energy consumption [11]. In addition to CO2 emissions, the use of resources such as forests, soils, oil, gas and mining reserves also has a significant impact on the environment. For example, in developed countries there is a decrease in the number of specific pollutants per unit of output, which has been achieved by technological progress and the implementation of strict environmental legislation; however, wastewater pollution has shifted from nitrogen and sulfur oxides to solid waste, so total waste remains high and waste per capita may even remain stable. The above indicates that specific indicators of negative impact on the environment, including CO2 emissions, need to be supplemented with comprehensive cumulative indicators, which is the purpose of this article. It was found that the indicator of ecological footprint is a more adequate indicator, as it includes a set of variables of environmental pollution. In this regard, it is concluded that the use of ecological footprint in the study of ecological and economic convergence of countries/regions is relevant: based on the results of convergence tests of ecological footprint, country leaders can decide to conduct a common or differentiated environmental and economic policy to decrease environmental pollution.

FINANCIAL SUPPORT FOR INTERNALLY DISPLACED PERSONS AND ANALYSIS OF EXPENSES BY BUDGET CLASSIFICATION

The relevance of the article lies in the analysis of domestic experience, to improve the current state of the social sphere of Ukraine, the order of social status. Identify the positive features of social protection of internally displaced persons in our country. Identify practical transformation tools for Ukraine in this area. The current time requires the elimination of the existing difficulties of internally displaced persons, the development of civic consciousness, the strengthening of national unity and multi-level cooperation, international, but taking into account their own realities. A significant force in helping the authorities to every migrant, to every person, to a family that has received the status of internally displaced is the existing experience of Ukrainian practice, gained from the experienced trials. The main purpose of the study is to study the needs of internally displaced persons in order to determine priority areas for minimizing the negative manifestations of their integration in host communities, realizing the positive potential of forced internal migration of the population in Ukraine, taking into account the characteristics of individual regions and lessons from national experience. The article examines the state of expenditures on social security, including social protection of internally displaced persons, analyzes the financial support of citizens of various segments of the population in accordance with the status of internally displaced persons. An infographic of the integration of immigrants in the proportional regional spectrum of the country’s geography is given. The indicators of budget expenditures of Ukraine an analyzed according to the economic classification. Highlights the positive dynamics of the functioning of social security. The scientific concept of stratification of the analysis of the needs of each link of the internal movement of micro level modeling a developed. Identifying priorities and focusing resources on improving the life of internally displaced persons allows you to overcome crisis phenomena and have a high level of advantages in policy regarding the strategy of social work on adaptation and integration.

TAX ADMINISTRATION OF SMALL AND MEDIUM BUSINESS ACTIVITIES IN UKRAINE

The article examines the effectiveness of tax administration of small and medium-sized businesses in Ukraine. Small and medium-sized businesses in Ukraine, as well as around the world, play an important role in the country's economy. State support for existing small businesses and incentives to create new businesses makes it possible to increase revenues from taxes and fees to the budgets of various levels, create new jobs without spending public funds, promote new products and services, help citizens express themselves. etc. In Ukraine, in such entities, more than 80% of all employees work and they produce about 65% of the total cost of manufactured products in the country. These shares have tended to grow steadily in recent years. To support such businesses, the government has created a simplified taxation system and simplified financial reporting. Based on the study, it was found that the main constraints in the development of small and medium enterprises in the country are cumbersome regulatory support for taxation of small and medium businesses, complex reporting forms and imperfect system of tax administration. Ukraine is one of the last places in Europe in terms of the time a taxpayer has to spend calculating tax liabilities, paying taxes and fees, and filling out reporting forms. It was established that the main task of the state tax service, instead of advising taxpayers and controlling their payment of tax liabilities, was to fill the budgets of various levels and cover the existing deficit. This led to opposition among businesses and the transfer of part of their activities "in the shadows". To solve this problem, it is proposed to simplify reporting forms for small and medium-sized businesses, improve and strengthen the advisory and explanatory activities of the tax service and eliminate the obligation to impose penalties on inspections of regulatory authorities, regardless of the actual results of the inspection. Improving the tax administration of such businesses will make it easier for the national economy to end the global economic crisis caused by the pandemic and to speed up the recovery and growth of domestic production and consumption.

ANALYSIS OF FORMATION OF INNOVATIVE MODEL OF ENTERPRISE DEVELOPMENT

The article investigates the theoretical issues of analysis of the formation of an innovative model of enterprise development as a basis for enterprise development. The scientific content and economic essence of innovative activity are revealed. Problems of development of innovative activity are outlined. Its main problems are: low demand for innovation in the market, lack of successful ideas and opportunities to create innovations, limited funds for business, lack of partners for cooperation. The main ways and methods of activating the innovative activity of enterprises are considered. The main tasks for solving this problem, as the concentration of tasks for further development, a detailed process of the list of tasks for effective work. Factors of encouragement to introduction of the innovative model of development of the enterprise are formulated. The innovative development of the enterprise is designed to focus production activities on the demands of the modern consumer, to respond flexibly and make timely changes, to achieve competitive advantages that meet the level of international demand. Innovation management includes: continuous improvement of production organization on the basis of search, selection, development and implementation of innovative proposals; formation of a bank of innovative ideas and options for their implementation; organization of the process of identifying problems of innovative development and their solution; formation of a climate of innovation at the enterprise, search for new ideas, etc. Planning of innovative development of enterprises provides an opportunity: taking into account future tasks, assessing the activities of the enterprise as a continuous process in which current actions are related to the future, managing not only short-term but also long-term development goals; identification of basic market needs; influencing changes in the external environment. In addition, planning helps to improve the coordination of actions in the enterprise, creates conditions for improving the basic training of managers, providing the necessary information, promotes a more rational allocation of resources, allows to clearly formalize the duties and responsibilities of all employees, improve control over their activities.