Management of tax system adopting to European standards

Development of cluster structures is a priority for the knowledge and information economy development and an important prerequisite for effective strategic partnership of logistically and geographically related entities of the economic system. The practice of tourism business shows that it is in the conditions of the development of enterprises cluster systems that will be able to form unique competencies, optimally use the resource potential and strategic opportunities, and obtain synergistic and multiplicative economic benefits. Given the situation, tourism clusters development is considered one of the most promising formats of strategic partnership and predetermines the theoretical field of modern scientific research. The need for a constructive rethinking of the mechanisms of economic actors’ convergence based on cauterization; definition of preconditions, stages, and processes of formation and development of tourism clusters is an unsolved theoretical and applied problem.
The article is devoted to the procedures identification and interpreting the formation of tourism clusters; systematizing the conditions and factors influencing the clasterization in Ukraine. The work developed recommendations for the successful development of tourism clusters, in particular, the author’s vision of identifying structural and functional components of the tourism cluster; establishing interrelations and relationships between participants; definition of tourist attractiveness of the destination for the development of cluster initiatives; algorithmization of the participant’s entry to the cluster; developing scenarios for the development of tourism clusters in Ukraine. The results of determining the participants’ interaction intensity in the tourism cluster are presented, and the effectiveness of the cluster system development based on a set of economic, social and environmental criteria is evaluated.

The agro-industrial complex of Ukraine with its basic component – agrarian sector is a system-forming element of the national economy. The Ukrainian agrarian sector has a production potential, which far exceeds the needs of the internal market. It is a link that can become the engine of development of the national economy and its effective integration into the world economic space. The purpose of this research is to determine the approaches to ensure sustainable development of the agrarian sector of Ukraine in the context of globalization and integration processes strengthening. The main task is to determine the problems of ensuring the sustainable development of the agrarian sector of Ukraine in the process of its integration into the world economic space. The category of “sustainability of agrarian sector development” has been considered and improved. It has been suggested to include in the classification of “sustainability of the agrarian sector” an element of the description of global integration processes. It has been proved that the sustainability of the agrarian sector development lies in the balanced combination of industrial, economic, social, environmental, intellectual and globalization processes.

Objective pressures to create increasingly complex grouping of supply chain partners have next to their base priority of maintaining competitiveness and possible pitfalls. They are shown by the need to cope with a number of external risks that by participation in the chain inevitably penetrate to the enterprise and at the same time there is a duty to protect the partners from the negative effects of its own risks, as well as the enterprise itself, which threaten the common activities of the supply chain. In a review of the knowledge of the current state of the art we present models and progressive methodological approaches to integrated management and assessment of business performance. The results of our own research are presented, including verification of scientific hypotheses being explored importance of the automotive industry in Slovakia, both for production in the national economy, creation of employment and value added, as well as the effects on import or innovation. It is also defined in terms of international standards. Presented are the results of the empirical effects of the automotive industry in the total production, employment and value added in the national economy. We also deal prospects of development of the automotive industry in Slovakia, both in relation to the competitiveness of the industry itself, as well as in relation to the new industrial policy of Slovakia – Industry 4.0. Supporting part of the paper presents an application of multi-criteria methods for assessing the effectiveness of the research sample based on the DEA modelling, leading to the draft of assessment model of integrated quality management system on the principle of assessing the performance of the enterprise (BSC) and the draft of recommendations for business practice.