The Mechanism of Formation of Competitiveness of Hotel Enterprises

The article is aimed at theoretical substantiating, developing of methodical provisions and scientific-practical recommendations on improvement of the mechanism of formation of competitiveness of hotel enterprises. Using results of the carried out researches, tha authors improve the mechanism of formation of competitiveness of hotel enterprises which unites contents and order of implementation of processes of organizational-managerial and economic nature, methodical support of realization of the resource support, directed on increase of competitiveness, quality and development of service culture. The internal organizational-managerial mechanism of formation of competitiveness of hotel enterprises, directed towards performance of managerial functions on increase of quality of hotel services, is improved. Also an internal economic mechanism is developed, which provides for the regulation of the main subsystems of the hotel structure by means of methods and levers (competitive advantages), which helps to increase the competitive ability of hotel enterprises in terms of developing quality strategies for hotel products. It is concluded that among the directions of further research in the field of economics and management of the national economy it is necessary to allocate the development of mechanisms of competitiveness management of hotel enterprises, as well as strategies to increase competitiveness of the hotel industry in Ukraine

Cтратегии и технологии инновационного развития корпораций

У монографії представлено результати дослідження й систематизації теоретичних, науково-методологічних і практичних положень та розробок щодо стратегій та технологій інноваційного розвитку корпорацій. Запропоновано і обґрунтовано технології управління інноваційним розвитком підприємств, стратегії розвитку бізнесу, визначено сучасні реалії та тенденції корпоративного маркетингу, культури та соціальної відповідальності бізнесу, запропоновано нові підходи у корпоративному управлінні, обґрунтовано доцільність використання краудтехнологій фінансування інноваційних проектів, визначено підхо-ди щодо управління персоналом корпорацій в поведінковій економіці. Для науковців та фахівців сфери економіки та управління підприємствам

TAXATION OF ENTERPRISES IN THE CONTEXT OF POST-WAR STIMULATION OF THE ECONOMIC DEVELOPMENT OF UKRAINE

The tax system of Ukraine has gone through a rather long path of transformation and improvement, but even today it has a number of shortcomings that do not allow it to fulfill one of its main tasks - to contribute to the solution of the primary needs of the state economy. A full-scale military invasion, the occupation of part of the territories, and unprecedented levels of destruction of civil and industrial infrastructure require the search for ways to actively stimulate postwar development. And it is the tax system in this context that can act as one of the key factors of economic recovery, which actualizes the need to study the spectrum of its modern problems and find possible ways to solve them. Purpose. Analytical substantiation of the problems of the current system of taxation of enterprises in Ukraine and possible ways of its optimization in the context of the post-war stimulation of economic development. Methods. The methodological basis of the study was made up of general scientific and special methods of economic theory, in particular, methods of theoretical generalization and comparative analysis with the aim of a comprehensive consideration of the issue under study. In the course of the study, statistical materials of the European Union and the State Statistics Service and the Ministry of Finance of Ukraine on the issues of taxation of enterprises and were used and processed by methods of statistical analysis: comparison, grouping, calculation of shares. Results. The level of tax burden of enterprises in Ukraine was calculated and compared with similar indicators of the EU countries. The key problems of the current system of taxation of enterprises in Ukraine in terms of value added tax and income tax are analytically substantiated. Alternative options for taxation for the post-war period are proposed with justification of the expected effects for the country’s economy as a whole