No abstract

Introduction and optimization of the use of the energy and resource saving innovations in the production process of enterprises is one of the main conditions ensuring stable development of the economy of any country. Due to the high level of consumption of fuel, energy raw and auxiliary materials, the introduction of these innovations is relevant for processing plants. At the same time, management of the energy and resource saving innovations at these enterprises is complicated by the lack of investment in the processing industry as a whole, low efficiency of use of the enterprise own financial resources and high level of the credit risk inherent in the innovation projects. In this regard, the aim of the article is to develop a methodology for evaluating the economic efficiency of innovative energy and resource saving projects. To achieve this goal, the following research methods were used: system analysis, economic and mathematical modeling, abstract and logical method. The proposed as a result of the study method of assessing economic efficiency of innovative projects on the energy and resource saving can be used in the process of integrated management of the energy and resource saving innovations at the processing plants by implementing basic standards of resource management taking into account possible risks.

International experience in managing the innovation development of national economies demonstrates the synthesis of scientific, industrial, economic and social policies in the form of specific entitiesinnovation clusters in order to create and active use of innovations. In this regard, ensuring the effective functioning and development of innovative clusters that positively affect the competitiveness of the economy of any country in the world is of particular relevance. The aim of the study is to develop a methodology for assessing the effectiveness of the enterprises interaction in the innovation cluster for further planning of measures to improve its functioning. To achieve this goal, the following methods of scientific research were used: the method of comparison and synthesis; the econometric method; abstract-logical method; the graphic method. The methodology developed in the course of the study should be used in forming the directions of the development strategy of new cluster members, in adjusting the existing strategy to the acting clusters of enterprises and in developing measures aimed at increasing the effectiveness of their interaction.

Western analysts are still pessimistic about the prospects of technological (innovative) business in Eastern Europe. Not only unsatisfactory domestic economic processes, but also the current global economic structural and industrial transformations are the factors of the decline and backlog in Ukraine. However, unfortunately there is no doctrine in Ukraine to overcome them. The paper deals with the problems of regulation and stimulation of the innovation component of economic growth of enterprises, industries and regions through integrated use of all possible activators. Transformational and overtaking economies are imposed to follow inertial growth strategy based on the ideology of neo-liberalism and market fundamentalism. A flexible and effective protectionist policy and state strategy to stimulate the growth of sectors are especially important. The new government policy of economic growth of Ukraine should take into account that innovatization and intellectualization of macroeconomic processes are the defining vectors in a global terms. This new policy should integrate the concepts of innovatization and renewal innovation of industrial foundation of the country. “Falling out” of the process of intellectualization of economic life would mean the loss of even theo¬retical perspectives to catch up the leading countries of economic progress. The role of the state, its “hard” and “diffuse” institutions should be rethought in the process of the development of a modern market infrastructure and institutions of developed market relations in Ukraine. So the ways of state impact on socio-economic processes should be improved. Comprehensive incentive mechanisms such as activators of innovative processes are necessary to develop in the global competition and “global” fight against protectionism instead of clear policy prescriptions.

This study was designed to collect data on key issues related to implementation of the digital forms of tax checks, in particular e-audit, Fiscal Services of different countries. The research is focused on three-areas: a) to explore the essence and the structure of Standard Audit File for Tax; b) to learn the international experience of using tax audit files; c) to develop recommendations on the possibility of introducing the most effective methods in national practice.