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Post-conflict reconstruction is a fiscal and financial policy challenge: governments must mobilize large resources for recovery while preserving fiscal sustainability, external balance, and financial stability. This arti...

The aim of the article is to justify the role of foreign direct investment (FDI) from European Union countries as a financial instrument supporting China’s rapid economic growth, while emphasizing the security implicat...

The article explores the theoretical, methodological, and applied principles of formation and implementation of state policy to ensure the financial sustainability of the health care system in indeterminate conditions. T...

The article examines current issues of innovation and investment development of the state, using Ukraine in the post-war period as a case study. The authors focus on the fact that innovation- and investment-driven develo...

Financial accountability in Indonesian BLU polytechnics — institutions managing State Budget allocations under Public Service Agency status — remains a persistent governance challenge. Recurring financial irregularit...

The transformation of Ukraine’s financial ecosystem has become a defining process in the country’s adaptation to the turbulent geopolitical, economic, and technological environment of recent years. The study aims to ...

The article provides a scientific and applied substantiation for improving the modeling of the processes of formation and realization of the potential of high-technology startups in the ICT sector through the approbation...

The Russian invasion of Ukraine in February 2022 created an unprecedented natural experiment in economic resilience under extreme stress. Standard neoclassical production theory treats the elasticity of substitution betw...

This study examines the effects of capital employed efficiency (CEE) and human capital efficiency (HCE), two key components of intellectual capital operationalized through Pulic’s Value Added Intellectual Coefficient (...

The modern tourism enterprises operate under the simultaneous influence of post-pandemic consequences, military-economic risks, inflationary pressure, fluctuations in solvent demand, and the growing role of digital chann...

During 2020–2024, developing countries faced global financial turbulence caused by a cascade of exogenous shocks (COVID-19 pandemic, geopolitical crises, inflationary pressure), leading to a significant deterioration i...

The purpose of the study is to provide a scientific rationale and develop an institutional and methodological model of tax compliance as an instrument for integrating accounting systems, tax reporting, and public financi...

The article examines the regulatory mechanisms for the integration of renewable energy sources and their impact on the indicators of the state's energy security, taking into account the financial and credit conditions of...

The purpose of this article is to conduct a comprehensive study of sanctions policy as an instrument of state regulation in conditions of martial law by analyzing the current regulatory legal framework that determines th...

Contemporary economic trends have underscored the critical role of small businesses, whose development is considered essential to a country's overall economic progress. Reflecting this recognition, the Government of Geor...

The article examines the impact of time management on the financial and motivational performance of an enterprise in a turbulent external environment. The relevance of the topic is due to the fact that modern enterprises...

This paper analyses the relationship between major cryptocurrencies (Bitcoin, Ethereum, and Tether) and selected regional equity markets of America, Asia, and Europe, while controlling for global financial factors includ...

The digitalization of the global economy has emerged as a defining trend of the 21st century, fundamentally reshaping monetary systems and financial interactions. In Ukraine, this process has catalyzed a shift from tradi...

This study examines the role of trust as an institutional factor shaping economic security and argues that the institutionalization of trust creates essential preconditions for the predictability of economic processes, t...

Traditionally, the social effect of banking activity is associated with microfinance. This stream line is started from the 70th of the XX century, when microfinance became the tool of the private entrepreneurship develop...

The relevance of the study is driven by the need to identify ways to replenish the state budget and to establish an effective tax rate for virtual assets in Ukraine in the context of the digital transformation of the eco...

Materias / palabras clave: Education: Education (General); Education: Theory and practice of education; Political science: Political institutions and public administration (General)

Метою дослідження є загальний аналіз стану використання принципів INTOSAI Рахунковою палатою в діяльності з протидії пору...

Materias / palabras clave: Social Sciences: Economic theory. Demography: Economics as a science; Social Sciences: Commerce: Business