In the article the sustainable development as the alternative concept of further transformation of the economic system in general and an enterprise in particular is considered. The concept of the sustainable development cycle of enterprise was improved by the authors; they specified the important role of human resources management in this cycle. The paper emphasizes the need to focus the human resources management not only on the operational activities’ results, but also on increasing the employees’ personal competitiveness and intensifying collaboration and mutual support to form a corporate knowledge due to developing corporate universities and E-learning systems aimed at continuous sustainable development of human resources. A significant attention in the concept of an enterprise sustainable development is paid to creation an effective human capital management strategy. This strategy should be focused on decomposition of the objectives in sustainable development, building a favourable organizational culture, developing business models that are based on effective communication with consumers, selecting the state-of-the-art forms of business organization and doing business; this is including, but not limiting, to those that have emerged in the field of social business, which allow to move towards implementation of the main objectives of sustainable development.

В дослідженні проаналізовано світовий досвід інституціонального забезпечення ефективного функціонування та розвитку судноплавної галузі. Визначено особливості оподаткування за трьома основними видами: засоби оподаткування тоннажу, режими стимулювання розвитку судноплавства та сприятливі податкові режими. Визначено відмінності голландської та грецької моделі оподаткування тоннажу за основними показниками. Надано рекомендації щодо визначення напрямку реформування оподаткування української судноплавної галузі Ключові слова: ринок морських транспортних послуг, податкові режими, вантажомісткість судна, оподаткований прибуток

The shipping industry occupies an important place in the economy of many countries, plays a significant role in the development of related industries, creates favorable conditions for the functioning of others and is an element of the formation of economic security and the image of the country. Therefore, many countries use tax incentives to stimulate investment, and the economic crisis has encouraged some of them to increase such incentives. But the availability of tax privileges and special modes is constantly changing. Coupled with a decline in government revenues, an increase in the economic value of multinational companies and various forms of globalization, the OECD countries were forced to reconsider various types of tax regimes that could lead to a low tax rate for companies operating international freight and passenger transport, which also affects tax shipping modes. The largest difference between the shipping industry and other industries is the large degree of its internationalization. This feature creates conditions for the formation of a specific institutional component of the development of navigation, such as tax legislation, which is rapidly changing and requires a detailed study. The article gives an overview of the tax regimes applicable in international shipping, examining the benefits of tax treaties and tax liabilities of non-resident taxpayers whose activities fall under the term "international trade". The general laws are determined and differences in taxation are analyzed for the shipping industry. Three categories of tax regimes are considered: means of taxation of tonnage (in Dutch and Greek models); modes of stimulating the development of navigation (by narrowing the tax base, reducing the tax rate or providing a full tax benefit); favorable tax regimes that do not provide for special exemptions for the shipping industry. It is proposed to reconsider traditional approaches and use new opportunities for the formation of the shipping company's profit, as well as to create more favorable conditions for the operation of shipping companies by increasing tax incentives.

and Gas THE STRATEGY OF THE BLUE OCEAN AND TACTICSOF ITS APPLICATION IN UKRAINIAN COMPANIES У статті розглянуто важливість cтратегії Блакитного океану і тактики її застосування в українсь ких компаніях. Визначено сфери впливу стратегії та результати її застосування як головного стра тегічного інструмента компанії з винятковою цінністю для споживача, визначено роль держави у впливі на впровадження концепції та необхідність переорієнтації бізнесу компаній, що спричинено посиленням конкуренції на світовому ринку. Її застосування в українських компаніях є безпрограш ним, дозволить бізнесу вийти на ринки без конкурентів і домогтися успіху, знайти свого покупця та запропонувати нові підходи не лише до послуг, але й здивувати покупця удосконаленими, або но вими товарами. Вказане місце сучасної компанії із стратегією Блакитного океану та тактикою її застосування і подано ряд рекомендацій, щодо переходу вітчизняних компаній до застосування цієї стратегії. The article considers the importance of the Blue Ocean strategy and tactics of its application in Ukrainian companies. Globalization processes in the world economy lead to the highest degree of intensification of competition in the world market. The strategy of the Blue Ocean at the company level is the future development of any civilized advanced firm, because it defines long term development goals without fighting competitors and helps to achieve the most profitable result. Also, the Blue Ocean strategy is one of the methods of business reorientation. Increasing international competition requires Ukrainian companies to find new strategies in domestic and international markets due to the weakness of companies compared to global competitors. Many companies around the world use the Blue Ocean strategy. With their effective activity, they do not change the previous course, but try to create new businesses, expand existing ones that are not related to the main one. The article identifies the areas of influence of the strategy and the results of its application as the main strategic tool of the company with exceptional value for consumers, identifies the role of the state in influencing the implementation of the concept and the need to reorient companies due to increased competition in the world market. Its application in Ukrainian companies is unbeatable, will allow businesses to enter markets without competitors and

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