Development of modern economy in the context of globalization and business integration, competition stiffening in virtually all sectors of the national economy, makes it impossible to develop large enterprises without significant investment infusions. Therefore, the topic is relevant and necessary for consideration. The main goal of the work is to disclose various aspects of methodological support for assessing the investment attractiveness of innovative companies that are necessary to meet the information needs of their owners, investors, grant holders, and financial professionals. To achieve this goal, the authors used methods of analysis and synthesis. The authors clarified the definition and essence of the ‘investment attractiveness’ concept and structured the analytical characteristics and indicators of the organization’s investment attractiveness. A critical review of the existing methods of analyzing the investment attractiveness of organizations made it possible to identify their advantages and disadvantages, adapt existing methods taking into account the innovative features of companies developing intellectual products. It was proposed universal methodology for rating the investment attractiveness of companies that carry out innovation activities.

The article deals with theoretical and methodological problems of valid information, accounting and methodological support of investment decisions formation given a boost to innovative activity for management at microeconomy and macroeconomy. Based on critical review of regulations and literature, the clear definition of innovative asset, which is an element of intangible assets in an organization, is formulated. Characteristics of objects conformed to characteristics of innovative assets are described for formation of relevant section in accounting policy of an organization performed innovative activity. Tips for perfection in accounting procedures structuring in stages of innovative activity are performed. Contained in the article scientific and practical tips are instrumental in improvement of quality of financial and consolidated reporting disclosure about business activity results. It leads to reliable formation of business image and investment attractiveness of an organization, activation capital inflow to innovation sector of the wider economy.

This article is essentially a dataset necessary for analysing the taxation. The data analysis has allowed to determine the optimal taxation model, when the criteria of economic efficiency and equity are incompatible. The dataset has allowed the use of the method of successive concessions in tax optimization. The practical significance of the dataset lies in the ability to simultaneously improve the efficiency and equity in taxation.The dataset was obtained by using the method of expert estimates. A group of experts was asked to rank the taxes established by the Tax Code of the Russian Federation, in descending order of importance. Only strict rankings were allowed. The consistency of expert opinion was evaluated using the Kendall coefficient of concordance.The data set was supplemented with the expert ranking data of the basic principles of taxation, such as the principle of equity; the principle of certainty and accuracy of taxes; the principle of ease of tax collection for taxpayers; the principle of efficiency; the principle of commitment.The dataset can be used in the future to determine a rational amount of taxation depending on the established criteria.

The article discusses the question of the possibility of the business community to implement mechanisms for the development of its structure. The authors show that in the process of historical transformation are implemented opportunities for market entry and process of improvement activities. The authors show that every company can produce a range of innovative products and its innovative principles transform of striving for improvement in the need to innovate. The subject of research is itself innovative activity of the organization, and the possibility of its integration in market conditions. The novelty of this study is the assumption that the innovation activity of the enterprise does not depend on the amount of goods produced and the number of shipped innovative products. The main indicator is the amount of revenue from goods that are produced on the basis of a new technological cycle. In the course of the work are analyzed the statistics and formed the algorithmization of actions to increase the share of innovative products The authors show and this is the basis for further research that the advancement and increase of the share of innovative products determines the possibility of development of a qualitatively new setting and identifies opportunities for technological and, consequently, the social capital of a certain territory.

Purpose: The development of methodological support for assessing the investment attractiveness of a commercial organization, considering modern information requests of stakeholders. Design/Methodology/Approach: As part of the research, the authors have developed an algorithm for investment attractiveness assessment of a commercial organization by using the scenario method of economic analysis. Findings: It is proved that the main disadvantages of the existing methods of assessing investment attractiveness are: the lack of strategic orientation of the assessment; ignoring the influence of most external and internal factors of activity; the inability to assess the risk of investing in the analyzed object; the need to compare with the level of investment attractiveness of similar organizations for an objective interpretation of the results. Practical implications: To eliminate the significant shortcomings of modern methodological support in this area, the authors recommend the use of scenario method of strategic economic analysis in the process of assessing the investment attractiveness of the organization. Originality/Value: The scenario method of strategic economic analysis proposed by the authors complements the existing approaches with the ability to take into account potential risks when making a far-sighted decision to invest in an organization by combining the results of retrospective analysis and forecasting changes in the quantitative and qualitative characteristics of financial and economic activity.