DEVELOPMENT OF THE STEREOMETRIC METHOD TO THE ANALYSIS OF ECONOMIC CATEGORIES AND PROCESSES AND ITS APPLICATION IN SECURITY AND TAXATION

Abstract

The article is aimed at the enhancement of the stereometric approach to analysing economic categories and processes and investigating directions of its application in the science of security and taxation. Methodology. The methodological basis of the study consists of general scientific methods of analysis and synthesis, a comparative study of existing models of economic categories, which are based on the stereometric approach. The empirical method is used to describe the problem of using a stereometric approach to determining the economic security of an enterprise. The results of the study. The article demonstrates that modern realities increasingly require spatial thinking from economists, thus conditioning the appearance of 3D models of some economic categories in economic research papers. A number of stereometric elements have been applied by both foreign and Ukrainian scholars in the economic sphere for several decades. The article points out that no current model could claim the complete realization of the stereometric approach as an independent unidirectional array of the content of principles and methods of analysing economic categories and processes. There are also determined regularities not considered by other scientists, as well as current problems and omissions. Practical implications. There are substantiated differences between the stereometric and graphical methods of economic analysis. The stereometric approach is suggested to be meant as one of the economic analysis approaches based on visualization of economic categories and processes on the basis of geometric solids allowing qualitative and quantitative assessment of the level and dynamics of the selected array of indicators put into a single graphical model. There is revealed essence and principles of the stereometric approach use in the economy and in the science of security in particular. Economic security is treated as one of the ternary nature being resources, processes and a condition simultaneously. The article suggests a pyramid to determine economic security and proves that changes of quality, speed, and quantity of business processes expressed by changes of corresponding angles of the pyramid impact both the condition and the general level of economic security. Relevance/originality. The presented proposals on enhancing the stereometric approach create a theoretical foundation for applied research in various industries. The enhanced stereometric approach enables building a general-theoretical concept of economic security considering its connections with such notions as competitiveness and development.