Abstract: The article examines the transformation of tax administration through digital technologies and its impact on business transparency. It identifies the key technological foundations-electronic reporting, big data analytics, blockchain, and artificial intelligence-and analyzes how their integration fosters efficiency, compliance, and accountability. Comparative case studies of Estonia, Brazil, and China illustrate diverse approaches to implementation and highlight the systemic benefits of digital ecosystems. At the same time, the research addresses risks and limitations, including cybersecurity threats, uneven digital readiness, and regulatory fragmentation. The findings suggest that digital tax administration represents not only a technical innovation but also an institutional transformation that strengthens trust between businesses and fiscal authorities, reduces information asymmetry, and contributes to sustainable governance.

Abstract: The article examines the economic efficiency of implementing sustainable supply chain systems, highlighting their multidimensional benefits for enterprises operating in a global competitive environment. The study identifies the key drivers of efficiency, including cost reduction, risk mitigation, innovation, competitiveness, reputation, and sustainability impact. Methodological approaches such as life cycle costing, total cost of ownership, environmental cost accounting, multi-criteria decision analysis, and predictive analytics are analyzed as tools for comprehensive evaluation. Case studies of international companies illustrate the tangible and intangible outcomes of sustainability integration, demonstrating that efficiency is achieved through the balance of financial, strategic, and reputational factors. The findings confirm that sustainable supply chains enhance both short-term performance and long-term resilience, securing competitive advantages in dynamic markets.

Abstract: The article examines the role of strategic outsourcing in enhancing the competitiveness of industrial enterprises. It highlights the evolution of outsourcing from a transactional tool focused on cost reduction to a strategic mechanism supporting innovation, flexibility, and global competitiveness. The analysis identifies different outsourcing models, the factors influencing strategic choices, and the main effects on financial, technological, and organizational dimensions. At the same time, potential risks such as dependency on partners, quality control issues, and knowledge leakage are discussed. The study concludes that strategic outsourcing, when properly aligned with long-term corporate goals, functions as a key driver of competitiveness and sustainable industrial development.

Abstract: This article examines the process of diversification and adaptation of small businesses to changing conditions of international demand throughout the globalization process. The nature of this phenomenon is explained. Approaches to expanding market coverage, risk management, and improving competitiveness are being explored. Particular attention is paid to product diversification, sales channels and business models, as well as the impact of globalization on the formation of new market niches for small firms. The barriers to entry into international markets and ways to overcome them using digital technologies and schemes for the development of small and medium-sized enterprises are analyzed.

Abstract: The article examines the relationship between financial stability and tax planning in transnational business. A framework is proposed that links tax instruments to the key dimensions of corporate resilience: solvency, liquidity, and earnings predictability. The study presents a system of indicators, visual models, and comparative strategies to demonstrate how different approaches to tax planning affect financial outcomes. It is shown that balanced and conservative strategies contribute to long-term stability, while aggressive models, despite short-term gains, increase exposure to regulatory and market risks. The results highlight the importance of integrating tax planning into overall financial management as a systemic determinant of sustainable corporate performance.

Abstract: The article analyzes the impact of environmental initiatives on brand perception and consumer behavior. The article examines how the integration of sustainable development principles into marketing strategies affects business competitiveness. The influence of environmental brand statements on purchase intentions and the formation of consumer loyalty is studied. The importance of the evidence base, digital technologies and conscious consumption in environmentally oriented campaigns is emphasized. Successful examples of companies such as Tesla, Ford using sustainable strategies are considered. The economic efficiency of environmentally oriented marketing is evaluated. The main barriers, including high investment costs, are discussed. Promising directions for the development of sustainable marketing strategies and their impact on corporate governance are identified.

Abstract: The article examines the role of financial technologies (FinTech) in corporate liquidity management, focusing on their transformative impact, challenges, and future prospects. It is demonstrated that the integration of artificial intelligence, blockchain, cloud computing, and automation enhances forecasting accuracy, increases transparency, and improves the efficiency of reserve utilization. At the same time, the study highlights key risks associated with FinTech adoption, including cybersecurity, regulatory uncertainty, and high implementation costs. The analysis suggests that the successful application of financial technologies requires a balanced approach that combines innovation with governance and risk management frameworks. The findings emphasize that FinTech adoption should be regarded as a strategic investment that strengthens resilience, competitiveness, and long-term corporate sustainability.

Abstract: The article examines models of business strategy adaptation in manufacturing enterprises under conditions of digitalization. It analyzes approaches to phased transformation and structural integration of digital solutions into production and management processes. Correlations between strategic digitalization, financial resilience, and competitive advantages are explored. A typology of strategic models – reactive, adaptive, and proactive – is proposed, and their applicability is assessed based on enterprise scale and level of digital maturity. Special attention is given to the impact of digital technologies on cost optimization, innovation activity, and adaptability to external changes. The research findings offer practical recommendations for strategic management of digital transformation in industrial enterprises.

Abstract: The article explores the management of companies’ innovation potential in the context of global competition. It highlights the strategic, organizational, and technological dimensions that collectively shape the capacity of enterprises to generate and implement innovations. The study emphasizes the role of research and development, human capital, and digital infrastructure as key components of innovation potential. Special attention is given to the importance of organizational mechanisms such as knowledge management systems, cross-functional teams, and innovation-friendly corporate culture. The analysis also outlines technological drivers, including artificial intelligence, data analytics, the Internet of Things, robotics, and blockchain, and their contribution to sustainable competitiveness. The findings suggest that effective innovation management requires a systemic and integrated approach, enabling companies to adapt to dynamic environments and secure long-term advantages in international markets.

Abstract: The article examines the specifics of optimizing logistics processes during the transition to alternative sources of raw materials in the retail sector. Three business scenarios are analyzed: insourcing from domestic regions, the use of external logistics hubs, and a hybrid model involving intermediate storage facilities. The importance of scenario modeling, ABC/XYZ analysis, and the evaluation of key performance indicators (TCO, OTIF, service level, carbon footprint) is emphasized as essential tools for selecting the most effective logistics strategy. The scenarios are assessed in terms of flexibility, scalability, and resilience to supply chain disruptions. The study concludes that hybrid solutions are preferable under conditions of uncertainty and highlights the need to integrate digital analytical methods into strategic logistics planning.