Strategic guidelines in planning the activities of an innovative enterprise in terms of improving tax policy, investment risks and change management in the knowledge economy

Relevance of the research topic. The study of the formation of strategic guidelines in planning the activities of innovative enterprises in terms of improving tax policy, investment risks and change management in the knowledge economy is due to the lack of a single algorithm and model of this process. Formulation of the problem. In modern conditions, an important stage in the process of forming strategic guidelines in planning the activities of innovative enterprises is the development of an action program to reduce the degree of risk, which is especially important in improving tax policy, investment risks and change management in the knowledge economy. These facts actualize the research topic. Setting the purpose and objectives of the study – to explore strategic guidelines in planning the activities of an innovative enterprise in terms of improving tax policy, investment risks and change management in the knowledge economy. Research method or methodology. The historical–logical method is used in the article; method of systematization, classification and theoretical generalization; method of logical analysis and synthesis. Presentation of the main material (research results). Updated stages of strategic change management of innovative enterprises, in particular the choice of change management strategy and development of an action program to reduce risks. Based on the existing approaches to change management (active, adaptive and conservative), the management of innovative enterprises is invited to use strategic alternatives to change management for certain activities. Field of application of results. The results of the study can be used in the practice of innovation– oriented enterprises to increase efficiency. Conclusions on the article. According to the results of research it is established that to improve the management system of innovative enterprises it is important to adapt the concept of planning activities and integrate existing strategic directions to form a more effective risk management system based on the principles of knowledge economy. Modern simulation models are proposed to determine the level of risk protection of an innovatively active enterprise in the conditions of improving tax policy, investment risks and change management