ANALYSIS OF IT OUTSOURCING DEVELOPMENT IN UKRAINE AMID BUSINESS GLOBALIZATION
Abstract
One of the topical trends in the development of Ukrainian enterprise’s international economic activity is IT outsourcing. Companies using outsourcing strategies are joining the global trade chains, not only generating their own revenue but also facilitating scientific and technical collaboration and IT experience sharing. The purpose of the article is to analyze the development of IT outsourcing amid business globalization and to develop IT outsourcing conceptual model in Ukraine. The IT outsourcing essence and features are defined. The author notes that practitioners use the term "IT service delivery" more than "IT outsourcing". In this case, it is emphasized that the company provides a wide range of information services, including Internet marketing, cyber security, loyalty management and others. The digital economy characteristics in the context of business globalization are revealed. The outsourcing attractiveness features of Ukraine and other countries are analyzed. Ukraine has improved its ranking due the structural changes in infrastructure, business environment and government reform. The IT outsourcing assessment in the national economy is carried out and the problem factors of its development are identified. The main constraints are the unfavorable tax regime for the IT sector; migration; lack of educational institutions for quality education. The main features of the Ukrainian IT market are general immaturity, lack of transparency, wide diversification of the market and the models provided. Therefore, Ukraine needs to get rid of the reputation of "raw" IT outsourcing and transform the IT business model into a vector of service consulting. To this end, a conceptual cluster model of IT outsourcing development was proposed, which envisages the availability of quality IT education, investment in innovative development of the IT sector, implementation of innovative ICTs, state support for the IT clusters creation (including tax incentives and R&D funding), innovative products. It is necessary to create a tax regime similar to those in force in competing countries for Ukraine, which has been successfully competing in the global market. Tax incentives for the Ukrainian IT industry can significantly stimulate its development to the level of foreign countries.
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