http://hdl.handle.net/123456789/1341 Fri, 15 May 2026 07:53:45 GMT 2026-05-15T07:53:45Z http://hdl.handle.net/123456789/1901 Title: Tax Planning In The Enterprise Management System Authors: Zhuk, Olha; Tomashevska, Antonina Abstract: The differences between the concepts of “tax planning”, “tax minimization” and “tax optimization” are investigated and it is established that tax minimization is the maximum reduction of all taxes, tax optimization is the achievement of a proportion between all aspects of an entity's activity; tax planning The system of measures of the enterprise is directed to the maximum use of the current legislation for the purpose of legal optimization of payments. It has been determined that the ways to reduce the tax burden include tax benefits, preferential taxation and the possibility of choosing a simplified system of taxation by small business entities. The levels and requirements to be followed in tax planning are identified and substantiated: organization of accounting and tax accounting, examine tax law, determine the list of benefits, correct accrual and timely payment, using legal methods to reduce the tax burden. The methods which are applied in tax planning are substantiated: current internal control, preliminary tax examination, comparative analysis. Tue, 01 Jan 2019 00:00:00 GMT http://hdl.handle.net/123456789/1901 2019-01-01T00:00:00Z http://hdl.handle.net/123456789/1900 Title: System Of Organizational And Economic Support Of Human Resources Management At Enterprises Authors: Yakubiv, Valentyna; Yakubiv, Roman Abstract: The paper analyses various scientific approaches to the interpretation of the essence of the concept of “personnel management”, defines the specific characteristics and principles of this process. For a detailed study of the essence and content of the concept of the personnel management, theoretical approaches to this definition and substantiation of its content in the context of various scientific schools and management theories are analysed. Scientific approaches to understanding the functional role and essence of the personnel management in various scientific schools are analysed, namely: schools of scientific management, classical (administrative) school of management, theory of perfect bureaucracy, school of human relations, empirical school of management, school of social systems, and “new school”. Tue, 01 Jan 2019 00:00:00 GMT http://hdl.handle.net/123456789/1900 2019-01-01T00:00:00Z http://hdl.handle.net/123456789/1899 Title: Development Of Renewable Energy Sources In The Context Of Energy Management Authors: Yakubiv, Valentyna; Maksymiv, Yuliia; Hryhoruk, Iryna; Popadynets, Nazariy; Piatnychuk, Iryna Abstract: The paper deals with global trends in energy consumption and renewable energy generation. Worldwide practices in financing of renewable energy production are analysed according to the following dimensions: sources of financing, types of used policy instruments, types of recipients (public or private) and types of financed technologies. The key factors that influence the investment attractiveness of renewable energy sources in the world are presented. Main obstacles impeding the utilisation of potential of renewable energy generation in Ukraine are pointed out from the standpoint of the global development trends, as the experience of economically developed countries are advised to be used for Ukraine. Conditions for investment activity in this field should be created (involving both domestic and foreign investments), stimulating state policy should be implemented, and an energy management based on the international experience should be developed. The problems of renewable energy sources in Ukraine are described, in particular, the presence of investment risk in terms of its components as general economic, legal and financial. In the most developed countries in terms of RES consumption direct public investment is a small proportion of total renewable energy financing, whereas private investment has the major share. A significant obstacle to the possibility of realizing such experience in Ukraine is the presence of investment risk, mainly caused by unstable political conditions (both internal and external). Energy management and monitoring activities of enterprises of various forms of ownership and branch affiliation should be introduced along with the necessity of attracting investments in renewable energy. It is expected that the results presented in this article may be useful for improving the renewable energy development policy both at the country level and at the level of a particular economic entity. Tue, 01 Jan 2019 00:00:00 GMT http://hdl.handle.net/123456789/1899 2019-01-01T00:00:00Z http://hdl.handle.net/123456789/1898 Title: Innovative Textiles Industry And Its Future Within The Concept Of Circular Economy – From The Global To Regional Perspective Authors: Wysokińska, Zofia Abstract: The paper deals with the complex analyses of production, export and import of products in the textile industry in different countries of the world. The largest manufacturers and exporters of textile products are identified. Trends in production capacity changes in the industry over the past years are analysed. The place and role of textile industry development in the context of the implementation of the circular economy principle in line with the EU priorities are substantiated. The main directions of perspective development of the textile industry are identified. Two main national documents that have been developed in Poland which set out the current development directions of the country in the field of sustainable development and environmental protection: Strategy for Responsible Development until the year 2020 (with the perspective until the year 2030) and National Waste Management Plan elaborated in the year 2014. The article provides a detailed analysis of the development of regional industry, including the textile industry based on the city of Lodz (Poland). The identified areas of smart specialisations of the Region of Lodz include the following sectors of economic activity: modern textile and fashion industry; advanced building materials; medicine, pharmacy, and cosmetic industry; power generation (including Renewable Energy Sources); innovative agriculture and agricultural and food processing; computer science and telecommunication. The paper proposes the main directions of the textile industry development in the example of Poland: 1) generation of minimal waste in the production process (1R - with application of the most innovative technology), 2) its maximum re-use (2R), 3) application of the third method within the three R formula (reduce, reuse, recycle) which is recycling (3R), the awareness of the importance of which among producers and citizens in many countries is systematically growing. Tue, 01 Jan 2019 00:00:00 GMT http://hdl.handle.net/123456789/1898 2019-01-01T00:00:00Z