Logistics in the Organization of International Transportation. Educational and methodological complex of the discipline

The textbook corresponds to the curriculum of the discipline "Logistics in the Organization of International Transportation" for bachelors according to the educational program of the International Economy specialty 051 Economics of the field of knowledge 05 Social and behavioral sciences. The textbook provides the main methodological recommendations for studying the discipline "Logistics in the Organization of International Transportation" in lectures and practical classes, and tasks for students' independent work are outlined to facilitate the perception of information and ensure the basic principles of systematic teaching. This textbook will increase the level of efficiency of students in organizing and preparing for courses. The book is developed for students of Igor Sikorsky Kyiv Polytechnic Institute and other institutions of higher education

State regulation of economy

Навчальний посібник є навчально-методичним комплексом з дисципліни «Державне регулювання економіки», що відповідає навчальній програмі дисципліни «Державне регулювання економіки» для бакалаврів денної форми навчання першого (бакалаврського) рівня вищої освіти за спеціальністю 051 Економіка галузі знань 05 Соціальні та поведінкові науки. У навчальному посібнику надаються основні рекомендації щодо вивчення дисципліни «Державне регулювання економіки» на лекційних і практичних заняттях та викладаються завдання для самостійної роботи студентів, що призначені для полегшення сприйняття інформації та забезпечення основних засад системності викладання. Розроблено для студентів Київського політехнічного інституту імені Ігоря Сікорського та інших закладів вищої освіти. Видання присвячено 85-річчю заснування кафедри, 30-річчю факультету менеджменту та маркетингу та 20-річчю спеціальності «Міжнародна економіка»The textbook is an educational and methodical complex of the discipline "State regulation of economy" which corresponds to the curriculum of the discipline "State regulation of economy" for bachelors of full-time education of the first (bachelor's) level of higher education in specialty 051 Economics, fields of knowledge 05 Social Behavioral Sciences. The textbook provides basic guidelines for studying the discipline "State regulation of economy" in lectures and practical classes and sets out tasks for the independent work of students to facilitate the perception of information and ensure the basic principles of systematic teaching. Developed for students of Igor Sikorsky Kyiv Polytechnic Institute and other institutions of higher education. The publication is dedicated to the 85th anniversary of the department, the 30th anniversary of the Faculty of Management and Marketing and the 20th anniversary of the specialty "International Economics

The Conceptual Principles of Tax Planning of Enterprises in the Context of Fourth Industrial Revolution

The authors disclose the essence of tax planning for domestic enterprises in the conditions of development of the economy in the context of the Fourth Industrial Revolution. Foreign experience as to approaches to interpretation of the phenomenon of «tax planning» is studied. It is substantiated that the existing modern approaches to the definition of the term of «tax planning» should be divided by the characteristics of purpose and subordination. The work contains a further elaboration of conceptual-categorical apparatus of taxation theory by closer defining of «tax planning», where, contrary to existing developments, it is proposed to assess the impact of elements of the current tax system on the efficiency of financial-economic activities of enterprises. A theoretical analysis of modern trends of tax planning is carried out and it is determined that the existing conditions of operation of enterprises are such phenomena as: digitalization of economic processes, robotization of business processes, influence of other factors of the Fourth Industrial Revolution and growth of uncertainty and level of risks for economic entities. According to the results of the research, it is defined that all these phenomena will affect the process of taxation of enterprises at the micro level due to the acceleration of data processing processes and changes in tax planning objects. The article explains the directions of further research on this topic, namely, the development of an economic-mathematical model of the influence of elements of the tax system in the context of the trends of the Fourth Industrial Revolution, which becomes relevant in modern conditions of tax planning