Suchergebnisse

The purpose of the article is to identify the systemic interconnections of the main elements of the policy of financing green transformation and eco-innovation in the European Union EU, highlighting the main challenges and further strategic directions of development. EU policy in the field of green economy and innovation has been studied. Identified core economic systems for «green» finance. The policy of stimulation of eco-innovative activity in the EU and primary financing programs are considered. A scheme of the system of sustainable finance and eco-innovation in the EU has been elaborated, and the direct relations between the elements of this system have been clarified. The methodological basis of the article are the fundamental provisions of economic science, the theory of green finance and innovative development. Dialectical, systematic, logical and historical methods of scientific knowledge were used. The conclusions demonstrate the urgent need for a green transformation and the importance of developing a policy for financing eco-innovation activities in the EU.

The article considers the peculiarities of the formation and implementation of tax policy in the development of the digital economy, reveals current problems, and substantiates the need to change the tax system. The directions of compensation of the reduction of income from the labor tax through automation and introduction of artificial intelligence in technological processes are defined and the forms of taxation of digital commerce are offered. The research methods were scientific abstraction, logic, graphics, visual reflection, analytics. It has been proven that the process of digitalization of the economy in combination with the crisis caused by COVID-19 causes many risks that must be considered when developing tax policy. Emphasis is placed on the implementation of a tax policy based on digital transformation, which stimulates innovation, ensures efficiency, and improves the quality of tax services. Increasing the use of digital technologies has been shown to create challenges in many areas of public administration, including taxation. It concludes that there is a need for broad international cooperation to prevent tax evasion, ensure tax transparency and develop new tax approaches and software.