This article examines the issues of assessing organizational and economic efficiency and analyzing human resource policy in toy manufacturing enterprises. The research focuses on the activities of “Green Line Toys” LLC and “Toys City” LLC. The study analyzes workforce size, age and position structure, wage policy, management costs, and financial performance over the period 2021–2025. Economic-statistical, comparative, and dynamic analysis methods were applied in the research process. The findings indicate that significant changes in workforce size and structure particularly during periods of intensified automation have a direct impact on the financial stability and profitability of enterprises. The study confirms that a balanced HR policy and effective optimization of management costs play a crucial role in improving organizational and economic efficiency

This scientific article discusses the theoretical foundations of resource taxation, its economic essence and role in ensuring the stability of the state budget. The study analyzes theoretical approaches to the taxation of natural, financial and human resources, their impact on economic efficiency and their significance in fiscal policy. It also examines the stages of development of the resource tax system, the principles of their establishment and the scientific basis from the point of view of economic theories - classical, neoclassical and institutional approaches. The results of the study show the possibilities of financing state socio-economic development programs, rational use of natural resources and ensuring environmental sustainability through resource taxes.