The article discusses the inclusive tourism significance and its trends. Challenges for persons with disabilities during travelling and main types of disabilities are presented. The present state of European inclusive tourism market is highlighted. Recommendations for inclusive tourism recovery in post-COVID-19 are proposed.

Background. Countering the erosion of the tax base through the use of transfer pricing (TP) is an important element of tax policy. Ukraine is implementing three-level TP reporting and the procedure of automatic exchange of tax information. The analysis of recent research and publications has showedthat research on the use of data obtained in the exchange of tax information procedure under the CbC standard is relevant and controversial. The aim of the articleis to investigate the conditions for the introduction of automatic information exchange in Ukraine and provide recommendations for the practical use of the obtained data for tax control purposes. Results. An analysis of the structure of three-level TP reporting and the conditions of its first submission in Ukraine was performed. The procedure of automatic exchange of tax information according to the CbCR standard is considered. Based on the results of this study, a set of proposals for the use of CbC reporting data for tax administration purposes has been developed. The implementation of these proposals will help strengthen tax control and administration. Conclusion. The information received under CbCR-standard is intended for comprehensive analysis and risk identification by tax administrations and cannot be an alternative to tax audits or investigations. The obtained results can be used to build the business processes on CbC information application by the tax authorities. Further research in this direction should focus on the development of recommendations for the business process on the automatic exchange of information according to the CbCR standard establishment and the further use of the data obtained under this exchange by the tax administration.

Background. The development of the national brand correlates with the development of the country, its economic condition and political system, cultural and social development, the level of national security, geostrategic priorities, and integ­ration aspirations. The rapid development of Ukraine as a full-fledged partner of international economic relations is manifested in strengthening its position in the world market of goods and services, actualizing the development of the national brand. Analysis of recent research and publications has shown that despite the existence of some scientific achievements, an important scientific and practical problem of the institutional components of a brand-oriented economy remains unresolved. The purpose of the article is to explore the areas of institutional support for the formation of brand-oriented economy of Ukraine, as well as on their basis to propose management decisions for further formation of a comprehensive system of state incentives for brand-oriented industries. Materials and methods. The methods of scientific research were used: analysis, synthesis, comparison, grouping, generalization, statistical methods of estimation of dynamics and structure. The information base contains scientific publications of domestic scientists (monographs, scientific periodicals), regulations of Ukraine. Results. The analysis of directions of institutional support of formation of brand-oriented economy of Ukraine is carried out. Based on the results of this study, a set of proposals was developed, in particular: introduction of simplified customs procedures for import for own use of production equipment that is not manufactured in Ukraine; creation on a voluntary basis at the expense of enterprises of funds to support export production; introduction of preferential lending for brand-oriented industries; creation of a system of specialized insurance companies; providing real assistance to industrial enterprises to save jobs through partial unemployment benefits, simplifying the mechanism for obtaining it; regulatory and legal support for confirmation of the fact of force majeure during the COVID-19 pandemic; creation of a system of protection of intellectual property rights, etc. Conclusion. In the conditions of the whole complex of factors that determine the state and prospects of the domestic national brand, there is a need for urgent steps to further form a holistic system of measures of state stimulation of brand-oriented industries. This, on the one hand, will contribute to the effective overcoming of existing problems and obstacles in their financial and economic activities, on the other hand, will maximize the positive changes in the economy and foreign economic policy of Ukraine in the interests of national brand development. These provisions require further research on the mechanism of institutional support for the formation of a brand-oriented economy of Ukraine, which will determine the European and international mechanisms of state regulation of brand-oriented industries. The active position of the state in these issues, along with the effective use of existing competitive advantages in the policy of promoting brand-oriented production, will allow Ukraine to form a decent competitive national brand to ensure the balance of mutual interests in order to consistently strengthen Ukraine’s geoeconomic position.

Background. Along with increasing share of ICT services in global production and trade, additional possibilities have been provided for MNCs to minimize taxes through transfer pricing mechanisms and controlled international transactions for intangible assets. These processes lead to leaching of financial and investment resources from countries in conditions of extremely high demand for their accumulation. The latest regulatory practices of state governments demonstrate the renaissance of economic nationalism in the form of intensified interstate fiscal competition. The aim of this article is to assess the impact of digitalization of the world economy onto the possibilities of fiscal optimization of the MNC and analysis of the latest regulatory practices of state governments through direction of interstate fiscal competition and fiscal «wars». Materials and methods. The information base of the study was scientific foreign and domestic scholars’ publications; data from analytical companies and statistical services; international organizations. The approaches of normative and positive economics, elements of institutional analysis and Case method were used. Results. The article identifies the impact of digitalization of global trade and production on the processes of optimizing fiscal payments by international companies. Systematization and estimation of certain international regulatory practices on digital trade taxation have been carried out and their content has been identified as new fiscal «wars». Conclusion. Recent fiscal «wars» as a factor influencing the world economy should be recognized as a negative phenomenon based on multifactorial differences between countries caused by economic, political, organizational and diplomatic obstacles. Despite targeted steps, there are currently no preconditions for the accession of all participants in transnational trade, including digital, as a general regulatory act to establish uniform rules for its taxation.

Background. International strategic alliances are becoming one of the most appropriate forms of partnership between domestic IT firms and leading foreign IT companies. However, gaining membership in such an alliance without prior planning can result not only in benefits but also significant losses, which are often ignored and not calculated in advance by domestic representatives of the IT-industry. An analysis of recent research and publications has shown that, despite the existence of some scientific developments, the issues related to determining the advantages and disadvantages of international strategic alliances in the field of information technologies remain unresolved. The aim of the article is to identify the advantages and disadvantages of creating international strategic alliances in the field of information technologies. Materials and methods. Methods of theoretical generalization, analysis and synthesis, induction and deduction are applied. Results. The advantages and disadvantages of international strategic alliances in the IT sphere are identified and characterized. The key advantages of creating international strategic alliances in the IT sphere include: maintaining a greater share of autonomy; achieving new goals; expanding the customer base; improving the quality of services, goods; financial infusions; avoidance of tariff and non-tariff restrictions; expanding the database of contacts. The key shortcomings of the creating international strategic alliances in the IT sphere include: loss of autonomy of management and control; «brain»drain; copyright disputes; uneven costs; differences in terminology; cultural and language barriers; unforeseen conflicts. Conclusion. The need for careful substantiation of decisions on the entry of domestic IT companies into the international strategic alliance has been established. It is argued that the advantages and disadvantages of international strategic alliances in the IT field in most cases depend on the position taken by partners in the creation of ISAs.

Background. In the era of intensive digital transformation, which is due in part to the COVID-19 pandemic, trade is one of the most dynamic sectors of the economy. During the lockdown, trade has become the epicentre of the development and implementation of trade innovations, testing of technological and non-technological business tools to effectively transform relationships with consumers and suppliers and other stakeholders. The analysis of recent research and publications has shown that, despite the availability of separate research on future trade trends, existing research does not reveal the main trends in the use of business tools in trade in the economic crisis caused by the pandemic, which confirms the need for further research. The aim of the article is to study modern trendsin the developmentand use of innovative business tools inthe field oftrade. Materials and methods. Theoretical and methodological basis of scientific research were scientific concepts and theoretical developments on the use of business technologies and tools, information and analytical materials. Results. The author’s definition of the terms: «business technologies»and «business tools»is given. Systematized business tools used in trade. The main trends in the development of innovative technologies related to increasing the level of own operational efficiency and increasing the level of business competitiveness in the field of trade are described. Conclusion. The main trends in the development of innovative business tools in the field of trade are summarized. It has been established that innovative business tools and business technologies have a significant impact on trade development. Prospects for further research in this area are the study of modern information technology and software to optimize trade.

Background. In the context of globalization, transnational corporations have turned into highly concentrated points of the world economy and the principal markets for goods and services. It is under such conditions that a comprehensive research of the pricing system within the framework of their activities is relevant. Analysis of recent research and publications has revealed that the process of setting prices for products within their activities in different countries and the development of innovations in domestic legislation require in-depth study. The aim of the article was to study possible transfer pricing systems for TNCs in order to eliminate risks when calculating the exact cost of products and avoid possible situations of non-payment of due taxes. Materials and methods. A set of general scientific methods of cognition is applied: inductive, deductive, system analysis, theoretical generalization, formal-logical, analysis and synthesis. Results. The transfer pricing system is becoming the key direction in the process of planning and profit maximization. The methods of setting the transfer price are legally enshrined in the current Tax Code of Ukraine. However, the use of these methods is a top priority for checking compliance with the «arm’s length»principle. It is determined that in order to comply with this principle, it is necessary to compare controlled and uncontrolled transactions, based on the criterion of tax benefits, as well as to analyse all the advantages and disadvantages that they create. Conclusion. The issue of proper transfer pricing plays a leading role in the export or import of goods. Particular attention should be paid to the sources of information indicated by taxpayers and used in order to ensure compliance with the requirements for justification in the documentation on transfer pricing compliance with the conditions of controlled transactions with the arm’s length principle. Prospects for further research are to provide practical recommendations for compliance of the legal and regulatory framework for transfer pricing with the requirements of the world economy in the direction of preventing the implementation of tax avoidance schemes.

Background. The digitalization of economic activity causes a large number of risks that threaten the financial security and continuity of enterprises. For some industries, electronic commercial information is the most valuable asset, without which the company cannot continue its business. Analysis of recent research and publications has shown that despite the availability of some scientific achievements, an important scientific and practical problem of the application of modern means of control and minimization of information risks and the potential consequences of information risks remains unresolved. The aim of the article is to substantiate the need to form a mechanism for managing information risks for a modern enterprise. Materials and methods. In the course of the research the methods of scientific abstraction, synthesis, generalization and systematization were used. Results. Modern enterprises cannot operate at a competitive level without the use of IT and access to information infrastructure, which increases the need to develop an adequate information risk management system. Such a system should contain four main components of risk management, aimed at: risk identification; risk analysis; risk minimization; risk monitoring. Thus, information security complements other components of the FS and ensures that they perform their functions through a comprehensive system of control and protection of information, which is operated by other components of financial security. Conclusion. The impact of information security on the company’s FS should be measured through the assessment of financial risks to determine the amount of direct and indirect costs of implementing a solution in the field of financial security management of the enterprise. The IS management mechanism ensures the functioning of the enterprise at a competitive level in the conditions of modern computerized information circulation. It is thanks to this mechanism that effective management of information resources and timely management decisions becomes possible. Without a well-established information security management mechanism, the company is vulnerable to external and internal threats, which in the long run may threaten its profitability and business continuity.

Background. Along with bringing Ukraine’s economic and legal base in line with European standards, there is a need for a rapid transition to European standards for the training of civil servants, which will reduce the bureaucratic burden and corruption in state and local authorities, and further achieve the goal of membership of the European Union. This process is impossible without using of foreign experience of leading European countries, which will allowformore effective implementation of reform policies to improve the efficiency and effectiveness of civil servants. The aim of the work is to study the existing approaches to the training and retraining of civil servants and to identify priority areas for reforming this process in Ukraine, considering foreign experience. Materials and methods. In writing the article, general scientific principles of knowledge of socio-economic phenomena and general scientific methods of systematic, logical, structural, factor and comparative analysis were used. Results. The analysed approaches to the training of civil servants in European practice made it possible to conclude that the current system of training of civil servants in Ukraine should be reformed within the open model, which provides a high level of information technology and distance education, private sector involvement in civil servant training, the advanced nature of learning and continuity of education, along with the formation of a high level of responsibility and work for results. Conclusion. As a result of the study, it was concluded that the system of training and retraining of civil servants of each analysed country only tends to a single model and usually combines some elements of other models. This process testifies to the mutual integration of modern trends, the convergence, mutual enrichment and interpenetration of different approaches to building the ideal model that would meet the requirements of public administration of a particular country.

The types and key features of competitive strategies, the process of forming a competitive strategy of enterprises and the main ways to increase the competitiveness of enterprises in foreign markets are substantiated. The competitive positions of Ukrainian companies were studied and the importance of competitive strategies for sustainable enterprise development, high profitability and competitiveness in modern markets of goods and services was analyzed. The mechanism of improving the competitive position of Ukrainian companies in foreign markets is determined.