Innovative enterprises are distinguished from other enterprises with high competitiveness and economic growth, of course they are leaders in a certain market. However, the development and implementation of innovative projects is carried out under the conditions of limitation: both temporal and resource (financial and labor, etc.).

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The purpose of the article is to disclose the procedure for the application of tax differences by enterprises in the calculation of tax liabilities, for income tax, taking into account the electronic documentation of tax calculations. The actual rate of income tax of transport companies in 2015-2020 differs from the base rate of income tax to the adjustment of the pre-tax financial result on differences (tax differences). It is proved that the procedure for applying the differences involves the implementation of four interrelated stages in the calculation of tax liabilities for income tax. The first stage of accrual of income tax liabilities is to determine the annual income of the enterprise for the last reporting year in accordance with the provisions of paragraph 134.1.1. of the Tax Code of Ukraine. The second stage is the comparison of the annual income of the enterprise for the last reporting year with the critical value (UAH 40 million), including electronic documentation of the decision to apply the adjustment or refusal to adjust the financial result before tax on the difference. The third stage is to determine the differences of the enterprise from the list of differences from articles 138–140 of the Tax Code of Ukraine. The fourth stage is the calculation of four indicators (the amount of the difference by which the pre-tax financial result increases, the amount of the difference by which the pre-tax financial result reduced, the amount of the difference between the two previous indicators, income tax). The company makes electronic documentation of differences through the submission of the Tax return for corporate income tax and Annex DI to line 03 of the Tax return for corporate income tax. Submission is carried out through service «Electronic office of the payer» (E-cabinet, State Tax Service of Ukraine).

Introduction. Pyrethroids are analogues of natural pyrethrins, primarily isolated from plants of the genus Pymthrum, a family of Asteraceae known for their insecticidal properties. Objective. To study literature data on the history of synthesis, peculiarities of the chemical structure of pyrethrins, pyrethroids and their most common isomers, a combination of synthetic pyrethroids (SPs) with other chemical substances and insecticidal activity of SPs. Also, to perform an experimental assessment of SP mutagenicity. Materials and Мethods. For the literature review, data of international organizations, electronic databases and articles of the authors from different countries were used. To study SP mutagenicity, in vivo test for micronucleus (MN) induction in polychromatophilic erythrocytes (PCE) in mice bone marrow was used. Five active substances of SPs were studied: Cypermethrin 94.0 % at the doses of 46.0, 9.2,1.84 mg/kg body weight, 2 samples of Alpha-cypermethrin — 94.0 and 94.7 % at the doses of 20.0,2.0, 0.2 mg/kg, and 2 samples of Lambda-cyhalothrin — 95.2 and 97.1 % at the doses of 5.0,1.0, 0.2 mg/kg. Results and Discussion. The history of SP synthesis dates back about 70 years. Currently, a significant number of SPs were synthesised that differ in chemical structure, have different strength of insecticidal action, as well as may be used in combination with other compounds. Results of experimental studies suggest that Cypermethrin at the doses from 46.0 to 1.84 mg/kg body weight, 2 samples of Alpha-cypermethrin at the doses from 20.0 to 0.2 mg/kg body weight, as well as 2 samples of Lambda-cyhalothrin at the doses 1.0 and 0.2 mg/kg did not show significant increase in MNPCE level in PCs. However, both samples of Lambda-cyhalothrin at the doses: 5.0 mg/kg body weight induced statistically significant exceeding of the spontaneous rate of MNPCE (р < 0.05). Conclusion. Cypermethrin at the doses from 46.0 to 1.84 mg/kg body weight did not show a significant increase in MNPCE level. Samples of Alpha-cypermethrin at the doses from 20.0 to 0.2 mg/kg body weight did not show a significant increase in MN level. Samples of Lambda-cyhalothrin at the doses from 1.0 to 0.2 mg/kg did not show a significant increase in MN level. Samples of Lambda-cyhalothrin at the doses: 5.0 mg/kg body weight induced statistically significant exceeding of the spontaneous rate of MNPCE in comparison with the data of negative and historical controls.