The accelerated rates of scientific and technological progress and the intellectualization of the main factors of production play a leading role in ensuring the economic recovery of national economies, in particular in the conditions of the existence of today's post-pandemic consequences. The technological development of the leading countries of economic development (USA, some of EU countries, Japan, China) poses difficult tasks for other participants in the world economic space to avoid a significant lag, especially in today's post-pandemic society. For the countries of Eastern Europe, this task is complicated not only by political and social tensions, but also by the lack of effective government regulation instruments that could provide support for the high-tech sector as a locomotive for the modernization of the national economy. Moreover, enterprises of the high-tech sector of the economy, being deprived of state support, must independently ensure their functioning by creating a system of economic security. Ensuring safety in a post-pandemic society of such enterprises is characterized by significant differences, which are most related to the need to create safe conditions for the activities of workers - the most valuable resource. The development of enterprises in the high-tech sector of the economy is impossible without taking into account the safety aspects, it requires the intensification of scientific research in this area. The purpose of the article is to form information support for managing the economic security of enterprises in the high-tech sector of the economy in the context of post-pandemic modernization.
The purpose of the article is an empirical research and theoretical substantiation of students’ ideas about the actual and expected image of university corporate culture. Materials and research methods: valid psychodiagnostic tools made it possible to determine the content-related parameters of university corporate culture relevantly and compare the studied images; a correlation matrix was construct; reliability coefficients for the obtained data were applied. Results. Differences were identified in four types of actual and expected images of corporate culture: Closed (CT), Random (RT), Open (OT), and Synchronous (ST). The author established the prevalence of the closed type (CT) of the actual image of university corporate culture (t= -2.31; p<.05). An open type (OT) was recorded (t=2.41; p<.05) as an expected image of corporate culture. The interrelation between the parameters of students’ social expectations and the parameters of the types of the desired image corporate culture was fixed. Conclusions. Students’ ideas about the actual and expected images of university corporate culture are related to the parameters of social expectations and ascertain the self-regulatory readiness of respondents for future professional activity.
The article deals with the study of the process of tax policy formation in the context of European integration. The relationship and influence of European integration processes on the formation of tax policy is determined. The analysis of the impact of European integration on the country's tax policy and the main aspects that have an impact on the formation of tax policy were investigated. The article emphasizes the role of European standards and recommendations in construction an effective tax policy.Prospective directions of tax policy formation in connection with European integration processes are considered. The main problems of tax policy formation and aspects of the obligations defined by the Association Agreement between Ukraine and the European Union are described, including: harmonization of tax legislation, efforts against tax evasion and tax avoidance, ensuring transparency and efficiency of the tax system. In addition, the article mentions the positive impact of European integration on the development of the business environment and the creation of conditions for investment attraction. Measures to be implemented to ensure a fair and efficient tax policy, as well as to reduce tax barriers to attract investment and prevent tax evasion are also defined. The main changes in the norms of tax legislation, which must be made in accordance with the requirements of the European Union, are considered. It is noted that the development and adoption of certain norms of tax legislation are insufficient, since it is also necessary to form the administrative potential of the tax administration. The challenges facing the country in adapting to European standards in the field of taxation are considered and described.According to the draft Plan for the Recovery of Ukraine, the main goals of tax policy formation are reflected, taking into account the requirements of Ukraine's integration into the European Union. The main areas of tax reform have been determined, including: formation of a favorable tax policy for economic growth; adaptation of the norms of tax legislation in accordance with the Association Agreement to the requirements of the European Union; improvement of tax administration to increase investment activity.
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