The authors explore basic tax planning tools and offshore companies use as one of the most popular methods of tax planning. The analysis of the effectiveness of the tools used to stimulate the activities of enterprises is based at economic literature review and statistical data. The authors have...

On the basis of the carried out analysis of the innovative activity risks the author's definitions are concluded as follows: "risks in innovative activity", "efficiency of innovations considering a risk component", "life cycle of an innovation in the existence of risk" in the article. The...

The authors consider the innovative methods of algorithm creation and a system of a comparative estimation of the basic financing forms consisting of: innovative model of calculation of indicators at acquisition by own means; innovative model of calculation of indicators using rent; innovative...