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EN
As part of the study, world fuel and energy were analysed. A model for the development of state tax audit in the framework of innovative economic development is proposed. As a methodological base, general scientific research methods were used, first of all, systems and integrated analysis methods to substantiate the essence of the state tax audit, to develop approaches to the analysis of its results, and also to determine development trends. The importance of modernizing the system based on the identified relationship between the level of innovative development and the volume of tax revenues is substantiated. The developed model is based on the assumption that the tax gap will be minimized by encouraging taxpayers to voluntarily fulfil their tax obligations. The necessity of creating a supranational body of state audit within the framework of integration processes is substantiated. The prospects for the development of Supreme Audit Institutions (SAIs) in the context of globalization have been outlined, including the creation of territorial standards for a state audit of the Eurasian Economic Union (EAEU) countries.
EN
The directions of development of innovative activity in the field of industrial and civil construction are considered, the main innovative approaches that are most popular at the present stage of digitalization of the economy are presented. The analysis of innovative solutions and risks associated with the implementation of digital transformation in construction organizations is presented.
EN
The research aimed to identify promising areas and outline problems associated with the transition of Ukrainian industrial enterprises towards advanced innovative development based on information and knowledge and to formulate recommendations for improving the knowledge management and commercialisation at these enterprises. The study used several methods for analysis, including a literature review; system, structural and statistical analyses; SWOT analysis; the inference method; and interpretation. The research efforts resulted in systemised major sources of knowledge in an enterprise and types of their utilisation. The performed analysis found the key ways to obtain and commercialise knowledge used by Ukrainian industrial enterprises. The results were compared with data of the EU countries. The analysis produced strengths and weaknesses of the existing knowledge management system used in Ukrainian enterprises. Strengths: growth in the number of enterprises producing new knowledge and implementing marketing and organisational innovations; intensified patent activity; and a rational structure of innovation-active enterprises by their size. Weaknesses: the new knowledge structure does not meet the needs of enterprises; an insignificant and unstable share of innovation-active enterprises in the total number of firms; and insignificant sales volumes of patents. The research revealed that Ukrainian enterprises had the potential ability to produce and commercialise new knowledge effectively and to use it as the basis to form, strengthen and implement relative competitive advantages, which would contribute to the innovative growth of the Ukrainian economy as a whole. Recommendations were designed for the formation of prerequisites necessary to improve the efficiency of knowledge management in the context of conditions required for the innovative development of domestic enterprises. The obtained results can be used as an information base for evaluating the system of knowledge production and commercialisation at Ukrainian enterprises to enhance the management and identify promising areas for innovative development.
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EN
Innovations become the basis for the competitiveness of enterprises, lead to greater efficiency, better quality of products and services. The process of innovative activity requires enterprises to develop and implement a mechanism for managing innovation activities which is adequate to the requirements of a market economy. Moreover, for the process of implementation of innovative technologies in the enterprise, it is necessary to have a clearly formulated strategy for the development of innovation activity at the level of a country, region, industry and enterprise. Taking into account all the above, it can be noted that a competent policy in the field of innovation is not only a problem of a country, but also a problem of every enterprise, the basis of competitive advantages of which should be the implementation of innovative technologies and application of the results of scientific and technological progress. Scientific and technological progress also means the development of information and communication technologies in the economic sectors. The aim of this study is to consider innovation management systems, analyze and describe the types of innovations and creating recommendations for improving the competitiveness of enterprises in tough innovative competition.
PL
Innowacje stają się podstawą konkurencyjności przedsiębiorstw, prowadzą do większej wydajności, lepszej jakości produktów i usług. Proces działalności innowacyjnej wymaga od przedsiębiorstw opracowania i wdrożenia mechanizmu zarządzania działaniami innowacyjnymi, który byłby adekwatny do wymagań gospodarki rynkowej. Ponadto w procesie wdrażania innowacyjnych technologii w przedsiębiorstwie konieczna jest jasno sformułowana strategia rozwoju działalności innowacyjnej na poziomie kraju, regionu, przemysłu i przedsiębiorstwa. Biorąc pod uwagę wszystkie powyższe, można zauważyć, że kompetentna polityka w dziedzinie innowacji to nie tylko problem kraju, ale także problem każdego przedsiębiorstwa, którego podstawą przewagi konkurencyjnej powinno być wdrożenie innowacji technologie i zastosowanie wyników postępu naukowego i technologicznego. Postęp naukowy i technologiczny oznacza także rozwój technologii informacyjnych i komunikacyjnych w sektorach gospodarki. Celem tego badania jest rozważenie systemów zarządzania innowacjami, analiza i opisanie rodzajów innowacji oraz opracowanie zaleceń dotyczących poprawy konkurencyjności przedsiębiorstw w trudnej konkurencji innowacyjnej.
PL
W artykule zaprezentowano zagadnienia związane z innowacyjnym i twórczym rozwojem przedsiębiorstw w kontekście kształtowania odpowiednich struktur organizacyjnych. Omówiono w szczególności ewolucje i znaczenie struktur organizacyjnych w rozwoju innowacyjnej i twórczej organizacji. Artykuł prezentuje również wyniki badań, które ukierunkowane były na identyfikacje cech struktur organizacyjnych, posiadających walory sprzyjające jej zachowaniom twórczym, wspierające twórczość i innowacyjność. Podmiotem badań były przedsiębiorstwa branży lotniczej w Polsce.
EN
The article presents issues related to innovative and creative development of enterprises in the context of shaping appropriate organizational structures. In particular, the evolution and importance of organizational structures in the development of innovative and creative organization are discussed. The article also gives the results of the research, which were focused on identifying the features of organizational structures, possessing values conducive to its creative behavior, supporting creativity and innovation. The subjects of the research were aviation industry enterprises in Poland.
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