Sociological discourse of technological development: global challenges and ukrainian realities

Abstract

Methods. The methodological basis of the study was such scientific methods as analytical – when summarizing the results of scientific research of domestic and foreign scientists regarding the essence, significance and factors of influence on scientific and technological activity in the country; abstract-logical – when formulating a hypothesis regarding the relationship between social relations of taxation and the economic results of management of innovative and technological development; economic and statistical – during the study of the social characteristics of taxation in Ukraine. Results. Based on the analysis of the scientific works of domestic and foreign scientists, it has been confirmed that technologies promote innovation, create jobs and contribute to long-term economic growth. It was established that such generally recognized factors of influence on scientific and technological activity in the country as industrial, monetary and tax policy, as well as financial encouragement of business to introduce innovations and advanced technologies in combination with organizational changes, require a systematic approach to the introduction and addition of additional regulators depending on the situation. Attention is focused on the need to expand the list of factors influencing social changes, in particular, at the expense of tax sociology. Novelty. It has been established that the field of tax sociology can supplement traditional ideas about the economic model of behavior by determining the fundamental dynamics, the long-term ability to invest in research and technology. Practical value. The results of the research are of an applied nature as such that, based on the analysis of tax statistics, it is possible to predict the far-reaching consequences of the impact of tax sociology on socio-economic changes in general, and scientific and technological development, in particular.