The aim of the study lies in assessing the transformations of the global business environment due to the spread of the pandemic. The academic paper has determined that COVID-19 has affected all countries of the world and has caused significant economic reductions, increasing inequality, awareness of the importance of technology to support business. Support and development of business in new conditions will depend on the ability to adapt to a new market with new consumer needs. A new market environment has been shaped by the movement restrictions imposed by almost all countries to provide restrain the disease from spreading. The new environment has stimulated businesses to find efficient working conditions and motivate employees, realizing the potential of new ways of working. Due to the growing uncertainty of the global business environment, companies should be more flexible and plan their activities, consumer needs, expand activities within domestic markets. Reorientation and redirection of production will become new ways of adapting under the conditions of limited financial resources. Along with this, the issue arises concerning the social consequences of the pandemic and the global change in habits and needs of the population.

Our paper considers the problem of economic leadership in the context of modernization of the state tax system. The authors conduct a study through the prism of tax optimization and reform of the tax system of Ukraine. A comparative and statistical method is used. Using comparative studies, the economic indicators of the countries-regional leaders are studied. With the help of statistical information, the path and way of novelizing the tax system of Ukraine is determined. We give recommendations on changes in the system of levying mandatory payments, predicting the economic effect of such a reform, which in turn ensures the economic regional leadership of Ukraine.

This paper substantiates the expediency of conducting scientific research into the formation of the concept of tax benefits within the framework of technology transfer, which would meet the strategic interests of the state and business needs. The study is aimed at finding the optimal level of tax benefits within the existing means of state support for the introduction of new technologies. It is proved that the effectiveness of preferential taxation depends on the area of implementation, the level of the economy, the sustainability and immutability of tax legislation. Normative means of formation of a system of preferential taxation of innovation activity and technology transfer within the legal system are proposed, namely: 1) a candidate for tax benefits from the state must undergo a special permitting procedure for confirming its legal status; 2) the system of tax benefits for participants in innovative relations and technology transfer should include two options for tax systems. On the one hand, there should be a system of tax benefits based on a preferential rate of income tax, value added tax, and an increased level of depreciation. On the other hand, a special type of simplified taxation system should be implemented, which should contain special (preferential) rates for paying a single tax; 3) the types of activities that can be carried out by business entities wishing to receive tax benefits should be limited by law. Such activities should include only those that carry out activities in the field of social production of goods. The results of the study take into account the world experience of using similar means of support and can be used in the formation of regulatory means for regulating these relations