ІНСТИТУЦІЙНІ АСПЕКТИ УПРАВЛІННЯ ПОДАТКОВИМ ПОТЕНЦІАЛОМ ПРОМИСЛОВОСТІ

Object: The regional innovation environment, as the major factor, is the object of research for the development of innovative potential.Methods: This article uses such research methods as generalization, comparison, systematization and statistical analysis.Results: It is important to reveal regional features, the group of factors that contribute to the development of innovative potential in an innovative environment. The innovation environment is considered from the point of view of the institutional, corporate and educational innovation environment that promotes effective innovation in the region. The basic factors at the micro-, meso-, macro levels that have a positive effect on the development of the region's innovation environment are revealed. The main indicators of innovation activity and dynamics of internal expenditures on research in Kazakhstan for 2015–2019 are analyzed in order to determine the significance of the educational innovation environment.Conclusions: The conclusion is made about the importance of educational, institutional and corporate innovation environments based on the identified activities. The rational use and development of innovative potential is possible only when the studied factors of the innovation environment interact, which will allow us to concentrate all the obvious and hidden opportunities of the region into a single innovation system.

The object of research is investment and innovation activity as a component of modern medical management. One of the problematic points is that the transformational transition from outdated management methods has caused the need to form a new management system, which should be implemented in all spheres of society's functioning. Even in those that were regulated only by government agencies. In particular, it is possible to talk about the health sector. But today, far from all medical institutions can show an effective management system of an institution. Therefore, there is a need to introduce a «new management» of health care institutions based on the use of investment and innovation tools. In the course of the study, the following scientific methods were used, as a method of theoretical analysis when studying the foundations of the functioning of health care institutions and the approaches of neoinstitutional theory and the theory of transaction costs when studying the activities of institutions of medical infrastructure. As well as methods of theoretical analysis, comparison and generalization for a general analysis of the issue and for determining the properties of the management system of medical institutions. The proposed work examines the development of the market for medical services on the example of Ukraine, along with state-guaranteed free medical care, in a correct and fair balance. Conclusions are drawn about the need to move from a system of exclusively budgetary financing of health care to a new budgetary and insurance model based on compulsory insurance. The importance of the search and development of investment funds, which will become the basis for the creation of a high-tech modern base of medical equipment and medical technologies, has been investigated. Thanks to the research results, modern healthcare institutions will be able to more reasonably approach the issue of organizing their own innovative and investment activities; if implemented correctly, it will allow them to get additional profit and improve the institution's management system.

The article focuses on the need to create/implement investment and innovation models of business entities in the context of post-conflict transformations. The world and domestic experience of modelling the activities of business entities is analysed. The improved model of innovation and investment activity of enterprise is proposed, which, unlike the existing ones, consists of four consecutive blocks (prerequisites for intensification of innovation and investment activity; substantiation of expediency of intensification of innovation and investment activity; assessment of innovation and investment potential of enterprise; integration of organisational decisions into activity) and provides for implementation of new organisational structures of management, business processes, approaches to assessment of innovation and investment potential of enterprise. The expediency of applying the proposed model in the activities of domestic enterprises is substantiated. Implementation of this model in practice allows: to take into account all peculiarities of innovation and investment activity; to implement new organisational management structures in the practice of management; to introduce new business procedures, approaches, methods and mechanisms that meet the requirements of the post-conflict transformation period; to use all resources that the company can raise; to incorporate opportunities and risks that actually and potentially exist. The application of this model allows enterprises to implement systemic transformations in order to intensify innovation and investment activities and increase the level of competitiveness in various fields. Such a comprehensive implementation of structural changes ensures its economically secure comprehensive development due to the coherence of actions of all departments of the enterprise.

The relevance of the scientific research of the monograph lies in the fact that that in conditions of variability of factors of the external environment, instability of the internal environment, intensifying competition, there is a deterioration of indicators of financial and economic activity. In addition, in the conditions of martial law, many industrial enterprises faced the problem of loss of sales markets, suppliers of raw materials and materials, the issue of logistics became more complicated. However, industrial enterprises are gradually resuming their activities, starting to work, and an important aspect is financing and attraction of investment capital, which will allow to intensify work, to solve problems with the search for raw materials, supplies. It is determined that investment activity will allow to intensify the innovative development of enterprises, since in the current conditions there is a transition to the use of non-cash forms of payments, improvement of websites, automation of many production processes and transition to work in a remote format. The use of the improved mechanism will make it possible to develop a plan for the activation of investment and innovation activities, to form measures for the restoration of these types of activities, as well as directions for the improvement of investment and innovation activities in the long term, which will contribute to the increase, change in the level of financial and economic security, and their restorati

The modern factors of development of the country’s economy require interdetermination and interdependence of the study of issues of planning of balance of innovative and investment activities, which has a very important meaning for economic systems and determines the scientific interest in this topic. The purpose of this article is the study of theoretical and methodological aspects of planning of well-balanced development of innovative and investment activities and development of practical recommendations, aimed at the increase of efficiency of economic systems. In order to achieve this purpose, the authors used economic and statistical methods of research and methods of economic & comparative analysis. Methodological and practical development was based on the following approaches: process, program-oriented, complex and structural & logical, and methods of comparison and modeling. The authors distinguish the determinants of planning of well-balanced development of innovative and investment activities of economic systems, which, unlike the existing approaches, allowed forming the system of targeted landmarks and limitations which guaranteed the optimal conditions for effective functioning and development of economy of macro-, meso- and micro-levels; the authors offer a program-oriented approach to the well-balanced development of innovative and investment activities of economic systems, the novelty of which consists in the fact that it is used as a modern technology of planning which facilitates solving tasks of limited and creative type, which, in its turn, creates possibilities for creation and support for balance between the volume of investments and development of investment activity. Besides, these recommendations as to formation of balance of investments for the purpose of increase of efficiency of innovative activity contain methods and means for solving problems of well-balanced development and allow implementing analytical, synthetic, and practical interests of all economic subjects in the process of systemic adaptation to the changes of external conditions. The recommendations, formulated in the research, may be used in the work of federal and regional authorities; in the process of improvement of innovative and investment activities of economic subjects of micro-level.

Domestic agricultural enterprises do not have a high level of innovation activity, however, stable and competitive operation of an agricultural enterprise is impossible without its innovative activity. Stabilization of the situation in the agricultural sector with the current level of competition and constant technological variables, the innovative vector of development is the driving component of economic growth. Activation of innovation of domestic agricultural enterprises is one of the important prerequisites for stability and sustainable socio-economic development of the country. Consequently, the effective functioning of the livestock industry is possible only under the conditions of systemic and purposeful innovation aimed at finding a variety of new opportunities provided by the business environment. The innovation process in domestic animal husbandry is clearly aimed at the end result - a certain socio-economic, technical or environmental effects. The efficiency of animal husbandry is determined after the introduction of innovation, calculated by the method of evaluation of investment projects. On the example of Lviv region we analyzed the conditions of innovative activity in animal husbandry, assessed the modern innovative potential of the industry, established the features of its innovation and investment activities. SWOT-analysis is an important component of assessing the position of livestock enterprises in the region. It should be recognized that the innovative activity of livestock enterprises is mainly associated with the final stage of the innovation process – the development of innovations. In 2020, farms of all categories of Lviv region compared to 2019 decreased meat production (sales for slaughter of farm animals in live weight) by 1.6 %, milk – by 4.7 %, eggs – by 0.3 %. cattle on farms of all categories on January 1, 2021 amounted to 144.4 thousand heads (including cows – 86.2 thousand heads), pigs – 346.1 thousand heads, poultry – 10.5 million. heads. Compared to January 1, 2020, the number of poultry increased by 5.7 %, pigs – by 4.1 %, the number of cattle decreased by 8.2 % (including cows – by 8.6 %). Innovative activity of the livestock industry is formed under the influence of the domestic innovation system and has its own specifics, which is caused by the peculiarities of agriculture. Most innovative projects are aimed at introducing innovations that contribute to the intensification of animal husbandry and increase the competitiveness of products. Thus, on the basis of innovative development of animal husbandry it is possible to achieve a significant increase in the competitiveness of agricultural enterprises, which will allow Ukrainian producers to achieve significant results in world markets for agricultural products.

The interest in the topic of innovative development of regions has increased in recent years. The main condition for building an economy based on innovation is the presence of innovative potential as a set of opportunities in innovation. At the same time, it is not only the innovative potential important itself, but it is also important the effectiveness of its use. Thus, the problem of increasing of the innovative potential of the region and the effectiveness of its use is relevant, and this fact led to the choice of research direction, the results of which are presented in this work. Modern research of innovative potential is mainly associated with the development of its theoretical aspects and the methods of its evaluation. There is a growing interest in the concept of "knowledge economy", and in the question of the ensuring of the sustainability and security of regional development now, so in connection with it the works at the intersection of these problems and the problem of formation and development of innovative potential appear. It should be noted that in the scientific literature and in practice, the problem of assessing and improving of the efficiency of the innovative potential of regions is given relatively little attention, and therefore this area of research has novelty and is of scientific and practical importance. So, the purpose of this study was to determine the directions of increasing of the innovative potential of the regions and the effectiveness of its use, in particular, on the example of the regions of the Republic of Belarus. In the course of the study, such methods as the analysis of scientific literature, legislation, statistical research data; analysis and synthesis; tabular and graphical methods of data visualization and others were used. The result of this study is the development of conceptual directions and practical recommendations of improving of the innovative potential of the regions of the Republic of Belarus and the effectiveness of its use. The results of the study can be of scientific, theoretical and practical interest and can be used by regional governments in the process of making of informed management decisions in the field of innovation. The implementation of the measures of improving of the efficiency of the innovative potential of the regions will contribute to their socio-economic development.

On a global scale, Russia’s competitive advantages remain linked with extractive and low value-added industries despite numerous attempts of the government to make the national economy more innovative. The paper focuses on the problem of the Russian economy’s transi tion to innovative development and overcoming its resource dependency. Methodologically, the paper relies on the concepts of an enclave dual economy and fragmented (dual) innovation sys tems. The object of the study is coal mining regions, which are clustered based on the analysis of investment and innovation activity. Statistical methods of data analysis (calculation of descrip tive statistics) as well as cluster analysis methods (hierarchical method and k-means method) are used for processing the initial information. The researchers form the indicators characteris ing investment and innovative activity in the selected regions. Investment indicators include the ones reflecting the total share of investment in fixed capital by economic activities related to extractive and manufacturing industries. To assess innovation activity the authors calculated the total share of expenses of the organisations of extractive and manufacturing industries on technological innovations. The results of hierarchical analysis in a group of investment activity indicators allow identifying four clusters of regions. Based on the innovation activity indica tors, regions form three clusters. The research findings demonstrate that most of coal mining regions feature low or medium level of investment activity in the extractive and manufacturing industries; medium level of innovation activity in extractive industries and medium or low level of innovation activity in manufacturing industries. The results of the study can be one of the foundations for the regional policy targeting the transition to innovation economy.

The article presents the main idea that the development of innovative potential will significantly increase the efficiency of civil service and public administration. The analysis method used in the study allows us to conclude that the term ‘innovative potential of the civil service’ is not defined, but its basic component category - ‘innovative potential’ - characterises the innovative potential of the civil service from the resource-approach perspective. The obtained results make it possible to identify the main internal and external factors influencing the development of the innovative potential of the civil service, the understanding of which will help to increase the effectiveness of public innovation measures, in particular, in the Strategy of Innovative Development of Ukraine until 2030. Using the generalisation method, the author studies the practice of different countries (Brazil, Great Britain, Kosovo, Latvia, Finland, Romania) in creating conditions for preserving, developing and using the innovative potential of the civil service, including the OECD Innovative Capacity Framework, in which the innovative potential of the civil service is a combination of four structural components (purpose, potential, capacity, impact) and is considered at three levels: an individual civil servant/team, a governmental organisation, and the administrative system as a whole. The article proposes a systemic and holistic approach to the development of the innovative potential of the civil service. It focuses on the full use of the potential of human resources, inter-institutional cooperation and digitalisation, which can help to achieve optimally positive results of the innovation process in the public sector. The basis for the innovative potential of the civil service, developed through the systemic and holistic approach, is laid by the idea common to all parts of this process i.e. purposefulness, continuity, perspective, and inclusiveness. The systemic and holistic approach involves the introduction of innovative methods of encouragement, in particular methods of influencing the consciousness and behaviour of civil servants, which stimulate the development of needs, abilities, and skills of innovative activity in the civil service.

Актуальность технополисных структур в Российской Федерации определяется стремлением страны к укреплению инновационного потенциала и технологического суверенитета. Технополисы выступают как интеграторы научных исследований, образования и производства, создавая благоприятную экосистему для развития высокотехнологичных отраслей. На территории технополисов часто концентрируются исследовательские лаборатории, стартапы и крупные технологические компании, что способствует созданию новых рабочих мест в области высоких технологий и повышению конкурентоспособности региона на мировом уровне. Технополисы имеют важное значение для регионального развития, в том числе для депрессивных и малонаселенных районов. Актуальность технополисных структур также обусловлена глобальными трендами развития Индустрий 4.0 и 5.0, кибер-физических систем и искусственного интеллекта. Компаративный анализ финансовых стратегий и экономической эффективности технополисных структур. Выявление стратегий управления активами и пассивами, их сходств и различий. Оценка влияния различных финансовых стратегий на потенциал инновационного развития и экономический эффект технополисов. Исследование проводилось на основе комплексного методологического подхода, начиная с идентификации технополисных структур и заканчивая детализированным финансовым анализом выбранных организаций. Систематизированы стратегии управления финансовыми результатами, активами и пассивами технополисных структур в РФ, их сходства и различия, что позволяет масштабировать возможности формирования эффективного и экономически устойчивого технополиса в депрессивных регионах. Оценено влияние различных финансовых стратегий на потенциал инновационного развития и экономический эффект технополисов, что является критически важным для обеспечения экономической безопасности региона в рамках формирования интеллектуального кибер-физического технополиса. Эффективное управление финансовыми ресурсами является одним из ключевых факторов в обеспечении устойчивого развития и конкурентоспособности технополисных структур, имеет важные импликации для инновационного потенциала и экономического эффекта технополисов, а также для обеспечения экономической безопасности региона. The relevance of technopolis structures in the Russian Federation is determined by the country's desire to strengthen its innovation potential and technological sovereignty. Technopolises act as integrators of scientific research, education and production, creating a favorable ecosystem for the development of high-tech industries. Research laboratories, start-ups and large technology companies are often concentrated in the territory of technopolises, which contributes to the creation of new high-tech jobs and enhances the region's global competitiveness. Technopolises are important for regional development, including for depressed and sparsely populated areas. The relevance of technopolis structures is also conditioned by global trends in the development of Industries 4.0 and 5.0, cyber-physical systems and artificial intelligence. Comparative analysis of financial strategies and economic efficiency of technopolis structures. Identification of asset and liability management strategies, their similarities and differences. Assessment of the impact of different financial strategies on the potential of innovative development and economic effect of technopolises. The research was carried out on the basis of a comprehensive methodological approach, starting with the identification of technopolis structures and ending with a detailed financial analysis of the selected organizations. Strategies of financial performance management, assets and liabilities of technopolis structures in the Russian Federation, their similarities and differences have been systematized, which allows scaling the possibilities of forming an effective and economically sustainable technopolis in depressed regions. The influence of different financial strategies on the potential of innovative development and economic effect of technopolises has been assessed, which is critical for ensuring the economic security of the region within the formation of an intelligent cyber-physical technopolis. Effective management of financial resources is one of the key factors in ensuring sustainable development and competitiveness of technopolis structures, has important implications for the innovative potential and economic effect of technopolises, as well as for ensuring economic security of the region.

The object of research in the article is the process of digital transformation. The subject of the research is the innovative potential in the context of digital transformations. The purpose of this study is to determine the components of the innovative potential of business entities in the context of digital transformation. As a result of the study, it was substantiated that the development of innovative potential in the context of digital transformation is possible by applying a strategy for developing innovative potential in the context of digital transformation. The main stages of the strategy for developing the innovative potential of economic entities in the context of digital transformation include defi ning the goal, the necessary choice of digital tools to achieve the basic principles, and, of course, obtaining the result itself, taking into account the interaction of the components of the innovative potential of economic entities. The importance of determining the goals of digital transformation for the development of innovative potential, the achievement of which will be facilitated by digital tools that will lead to the formation of the basic principles of digital transformation and ensure the achievement of results through the implementation of the innovative potential of business entities, as well as the interaction of the components of innovative potential in the context of digital transformation with taking into account the innovative activity of business entities. Among the main digital components of innovative development, the following are highlighted: the digitalization of society, the digitalization of business processes and management systems. The results and conclusions of this study can be used in managing the digital transformation of economic activity.

The purpose of this article is to assess the extent to which the activation of innovation and investment activities contributes to the restoration of the economic potential of enterprises in Ukraine under the conditions of transition to Industry 5.0 standards and the implementation of circular economy principles. The focus is placed on Ukrainian enterprises as the object of the study, considering sectoral differences and the specific challenges caused by the ongoing war. The task is to present a methodological approach that will allow us to present how to assess the significance of the influence of certain areas in the activation of innovative and investment activities of an enterprise on the restoration of economic potential. The principles of Industry 5.0 and the circular economy are also taken into account. As a result, the method of pairwise comparison was chosen and, by involving experts, to determine the most significant factors of the activation of innovative and investment activities of an enterprise that affect the restoration of economic potential, taking into account the standards of Industry 5.0 and the circular economy. The results may have practical significance in further use within the activities of enterprises of Ukraine and beyond. This article examines the impact of activating innovation and investment activities on the restoration of economic potential of Ukrainian enterprises amid the transition to Industry 5.0 and the adoption of circular economy principles.

INTRODUCTION. Overcoming the deep socio-economic crisis that characterizes the current state of the economy today is possible only on the basis of radical innovation and investment activity, and above all, the development of science as the main link in innovative development. THE HYPOTHESIS OF THE SCIENTIFIC RESEARCH is to substantiate the ability of agricultural enterprises to innovative and investment development, which is determined by comparing the innovative potential of enterprises with the optimal set of characteristics susceptible to innovations. THE PURPOSE OF THE RESEARCH is to form the prerequisites for the innovative and investment development of agricultural enterprises. THE METHODOLOGY OF THE SCIENTIFIC RESEARCH is to identify factors that hinder the innovative and investment development of agricultural enterprises, their neutralization and directing forces to its development. One of the main methods for research is dialectical, since all innovations are considered as a single whole. As cognitive tools in this study, the concepts of the firm, investment, innovation developed in economic science and managerialism; micro- and macroeconomic approaches; system analysis, economic and mathematical modeling; statistical analysis. Specific methods: analysis and forecasting – when assessing the management system according to various factors of influence on the development of agricultural enterprises – to compare the obtained indicators with the existing system. CONCLUSIONS AND PROSPECTS FOR FURTHER RESEARCH. Important characteristics of agricultural enterprises susceptible to innovations are as follows: the presence of conditions for testing innovations; the possibility of organizational, personnel and financial support for innovation and investment activities; the presence of sales opportunities for promoting a new product to the market and further consolidation on it; access to scientific and technical information and the possibility of its use in innovation processes. The readiness of agricultural enterprises for innovative development is determined by many conditions. First of all, it depends on the chosen strategic direction of innovation activity. The implementation of an innovation strategy of a certain type requires the presence of various resource and organizational support, technical and technological potential, opportunities for the dissemination of innovations, etc. KEYWORDS: agricultural enterprises; innovations; investments; innovative potential; innovations; organizational support; resource support; technical support; technological support; strategic development; strategy.

Any fundraising, even in the form of investment, could adversely affect the economic security of entrepreneurship; accordingly, the search for optimal ways to assess investment activities from the position of economic security is of particular relevance. The main purpose of this article is to analyze the nature of such concepts as investment opportunities and potential in the context of innovative development with the provision of an adequate level of economic security. We believe that investment potential should be considered from the standpoint of an enterprise – the object of investment and defined as the entity's ability to achieve the desired investment outcome. From this view, investment potential of an enterprise should be evaluated by considering factors of the ability of this enterprise for upgrading, re-equipment, carrying out scientific or technological developments, implementation of new products provided additional sources of funding for these works. Then enterprise investment opportunities should be considered from the perspective of an enterprise – the entity of investment activities and defined as the ability of the entity to use a share of available resources, including profits, for investment activities. From this position, enterprise investment opportunities should be evaluated by distinguishing free resources and directions of their effective allocation. In other words, investment opportunities are the ability to effectively generate investment and capacity – to effectively absorb them. In addition to this, both the allocation of resources share for investment activities and their involvement in the form of liabilities or capital share directly affect the level of enterprise economic security by reducing its quantitative evaluation. During the analysis of the factors for ensuring enterprise economic security, innovative potential and investment opportunities their joint units both in external and internal environment, which became the basis for the development of appropriate valuation methodologies, are allocated. As a result, the method for evaluation of investment potential and investment opportunities of an enterprise, provided that it doesn't act both as the object and subject of investment process, is completely different. Based on these algorithms it is possible to develop an integrated diagnostic model of innovation and investment activities of an enterprise in the context of its economic security.

Active development of the region's economy is impossible without attracting investment. Investment activity is the most important determinant of effective social and economic development of the regional economy. It is important for potential investors to correctly assess the investment attractiveness of the region and determine the level of investment risk. The article examines the main factors of investment attractiveness of the regions of the Russian Federation. The analysis of the main methods of assessing the investment attractiveness of regions used in Russian practice is carried out. The article draws attention to the tendency of refusal from simple calculation of financial indicators towards in-depth economic analysis when assessing the investment attractiveness of regions. The conclusion is drawn about the relationship between the level of investment attractiveness and the presence of a strong regional management team capable of creating a favorable investment climate. On the example of the Kaluga region, which implements the cluster approach in the development strategy, an analysis of investment attractiveness is carried out using the rating methods of the Agency for Strategic Initiatives and the Rating Agency “Expert”. The role of the automotive, pharmaceutical and transport and logistics clusters in attracting direct investment to the region in 2017-2019 has been determined. The volume of investments in the regional economy and the change in the gross regional product of the Kaluga region for the analyzed period are analyzed. The study used a comparative method, analytical, method of economic and statistical analysis (use of statistical data). The main result of the study was to identify the reasons for the dynamics of factors of investment attractiveness. Recommendations are given for the optimal methodology for assessing investment attractiveness, in particular, on the need to provide open access to the rating results, to be adaptive, to realistically assess the regional gap and to take into account the investment and innovation activity.