Social Economics

ARTIFICIAL INTELLIGENCE AS A PUBLIC MANAGEMENT CAPABILITY: INSTITUTIONAL DETERMINANTS OF ADMINISTRATIVE PERFORMANCE IN DIGITAL GOVERNANCE

Maka Benashvili, Tamar Tsertsvadze — Tue, 31 Mar 2026 00:00:00 +0000

This study examines whether the adoption of national artificial intelligence (AI) strategies improves administrative performance in The Organization for Economic Co-operation and Development (OECD) countries. AI is conceptualized not simply as a technological innovation but as a public management capability embedded in institutional governance systems. The research applies a sequential explanatory mixed-method design combining quantitative panel data analysis with qualitative institutional investigation.

The quantitative analysis covers 38 OECD countries for the period 2016–2023. Administrative performance is measured using the Government Effectiveness indicator from the Worldwide Governance Indicators database. AI adoption is operationalized through a policy-based coding procedure that identifies the official year of national AI strategy adoption and constructs a time-varying binary variable. A fixed effects panel regression model is estimated to control for time-invariant country characteristics. GDP per capita (log-transformed), regulatory quality, and digital infrastructure are included as control variables.

The findings demonstrate a positive and statistically significant association between AI strategy adoption and Government Effectiveness. However, the magnitude of the effect is modest compared to structural determinants such as regulatory quality and economic development. Digital infrastructure also shows a significant positive relationship with administrative performance. Robustness checks suggest that the benefits of AI institutionalization materialize gradually rather than immediately.

Qualitative evidence from Finland, Estonia, Germany, and Italy indicates that AI strategies enhance governance performance when supported by coherent regulation, inter-agency coordination, and digital maturity. The study concludes that AI contributes to administrative effectiveness as part of a broader institutional ecosystem rather than as a standalone technological reform.

RESEARCH ON ISSUES AND COUNTERMEASURES OF AGRICULTURAL OPENING-UP IN LIAONING, CHINA UNDER THE “BELT AND ROAD” INITIATIVE

Meng Dongxue — Tue, 31 Mar 2026 00:00:00 +0000

This study provides a comprehensive investigation into the current status, structural constraints, and development prospects of international agricultural opening-up in Liaoning Province within the framework of the Belt and Road Initiative (BRI). As the only coastal province in Northeast China and a strategically positioned node, Liaoning possesses significant geographical advantages and rich agricultural resources. However, despite these endowments, the province’s agricultural sector encounters persistent structural constraints that limit its ability to translate comparative advantages into sustainable competitive advantages in international markets. The research employs a mixed-methods approach integrating quantitative analysis of trade data from 2015 to 2023 with qualitative case studies and a systematic literature review. Quantitative techniques include descriptive statistics to characterize export trajectories, comparative analysis against national averages, and market concentration measurements to assess diversification.

The findings reveal a complex picture of achievements alongside persistent structural problems. Regarding export performance, Liaoning’s agricultural export value demonstrated growth until 2019, followed by a contraction during the COVID-19 pandemic and a recovery starting in 2022. However, the province’s share of national agricultural exports has declined, indicating a relative loss of competitiveness. Analysis of the export structure reveals a heavy concentration in primary products with limited processing intensity, particularly aquatic products. Market diversification analysis indicates that while exports now span over 100 regions, concentration in traditional markets like Japan, the United States, and South Korea persists. The research identifies three major categories of constraints: industrial competitiveness deficiencies characterized by low value-added products, cooperation model limitations including enterprise capability gaps, and support system inadequacies in logistics and human capital.

Drawing on global value chain theory and international perspectives on green barriers and digital transformation, the study proposes comprehensive countermeasures. These include enhancing industrial competitiveness through high-value product clusters, deepening cooperation models through enterprise consolidation and digital traceability, and improving support systems by developing cold-chain logistics and innovative financial products. The study makes several original contributions by providing a systematic diagnosis of Liaoning’s agricultural opening-up through the lens of value chain upgrading. It integrates international perspectives on emerging challenges and strengthens the micro-level analysis of enterprise constraints. Ultimately, the research concludes that achieving high-quality agricultural opening-up requires a coordinated effort to transform regional advantages into a sustainable international strategy, contributing to both academic understanding and practical policy development for Liaoning’s revitalization.

FACTORS INFLUENCING CHATGPT USAGE AMONG UNIVERSITY STUDENTS: AN EMPIRICAL STUDY IN GEORGIA

Giga Kikoria — Tue, 31 Mar 2026 00:00:00 +0000

This study investigates the key determinants influencing the adoption of ChatGPT among university students in Georgia, contributing to the growing body of literature on artificial intelligence integration in higher education. As generative AI tools become increasingly prevalent in academic environments worldwide, understanding the factors that drive or inhibit their adoption in specific socio-cultural and institutional contexts is of critical importance. This research addresses a notable gap in the existing scholarship, as post-Soviet educational settings remain significantly underrepresented in technology adoption studies despite their distinct structural and cultural characteristics.

The study draws on primary data collected from 150 students enrolled at a Georgian university through an online questionnaire utilizing a 10-point Likert scale. Logistic regression analysis was applied to identify statistically significant predictors of ChatGPT usage for academic purposes. The analytical framework integrates social influence theory with established technology acceptance models, offering a theoretically grounded lens through which to interpret adoption behavior in the context of generative AI tools.

The findings reveal that peer encouragement and institutional support are the most influential factors driving ChatGPT adoption, with odds ratios of 1.180 and 1.264, respectively. These results underscore the pivotal role that social networks and university-level policies play in shaping students' willingness to incorporate AI tools into their academic workflows. Strong positive correlations were also identified between perceived helpfulness in completing assignments, improved comprehension of complex subject matter, and overall study efficiency, suggesting that students are primarily motivated by tangible academic benefits when evaluating AI tools.

Gender differences in adoption patterns were examined, with male students demonstrating a statistically significant higher likelihood of using ChatGPT for academic work compared to their female counterparts. This finding highlights the importance of considering demographic variables when designing AI literacy programs and institutional support structures.

The study further evaluates the tension between fostering technological innovation and upholding academic integrity within higher education institutions. As universities navigate the challenges posed by generative AI, the findings provide actionable implications for the development of evidence-based AI integration strategies. This research ultimately calls for a balanced institutional approach, one that promotes digital competency and equitable access while safeguarding the principles of original scholarly work.

EDUCATION AS A CATALYST FOR HUMAN CAPITAL DEVELOPMENT: CONCEPTUAL AND EMPIRICAL INSIGHTS

Lela Kintsurashvili — Tue, 31 Mar 2026 00:00:00 +0000

Human capital is a fundamental driver of long-term economic growth, productivity, and global competitiveness. In an increasingly knowledge-based economy, differences in growth performance across countries are largely explained not by the quantity of education, but by the quality of skills and competencies acquired through education systems. High-quality human capital enhances innovation capacity, facilitates the adoption of advanced technologies, and strengthens macroeconomic resilience, while persistent deficiencies in educational outcomes generate long-term productivity losses and widening development gaps.

Aim and tasks. This study aims to assess the macroeconomic effects of investment in human capital, with a particular focus on education quality, learning outcomes, and the efficiency of public spending. The paper examines international empirical evidence and comparative productivity trends to evaluate how education systems, higher education financing models, and innovation-oriented policies influence long-term economic growth and productivity dynamics.

Results. The findings indicate that learning outcomes have a strong and persistent positive impact on GDP growth and labor productivity. Modest gains in education quality generate substantial long-term economic returns, while increased spending without quality improvements yields limited effects. The analysis also highlights significant productivity divergence between advanced economies, largely driven by differences in investment in human capital, research, and innovation. Education systems that are poorly aligned with labor market needs and innovation ecosystems create fiscal inefficiencies and constrain growth potential.

Conclusions. The study concludes that human capital investment must prioritize quality, system efficiency, and innovation linkages rather than expansion alone. Strategic investment in early education, higher education, and research-oriented institutions is essential for sustaining long-term growth and preventing productivity divergence. An integrated policy approach linking education, innovation, and economic development is critical for enhancing competitiveness and ensuring durable economic resilience.

DOES GOVERNMENT EFFECTIVENESS AFFECT SUSTAINABLE ECONOMIC GROWTH: EVIDENCE FROM WEST AFRICAN DEVELOPING COUNTRIES

Tanbir Hossain, Zannatul Ferdous, Sabit Al Farabi — Tue, 31 Mar 2026 00:00:00 +0000

Good governance and its wings have an important role for macroeconomic development, where overpopulation, poverty, racism, terrorist groups, corruption, instability, illegal mining, etc, are the immense challenges that feel the fragrance of good governance. Within the period of 2030, all countries, including developed, developing and underdeveloped countries, are trying to convert their economy to a sustainable nature. Sustainability and economic growth are the two major controversial topics in underdeveloped countries, especially in the West African zone. The author considers panel data from 1995 to 2020 (About 26 years) to highlight the long-term effect of good governance on economic growth. The author considers 13 independent variables to measure the effect of independent variables on the dependent variable (GDP) using the fixed effect model and the random effect model. After analyzing the hypothesis, it is measured that fixed effect is appropriate in this model, life expectancy (LE), terms of trade (TT), capital formation (CF), and government effectiveness (GE) have statistically positive connections with economic growth. Conversely, labour force (LF), political stability (PS), and regulatory quality (RQ) have a statistically negative connection with economic growth. Sustainable economic growth is highly connected with social equity, innovative capacity, energy efficiency, resource utilization manner and resilient behavior of households, friendly foreign policy, green technology and effective governing attitude on local citizen. These effective variables affect economic growth on a long-term basis. In the West African region, it is a very challenging issue to implement sustainable agricultural and industrial polices, sustainable production and consumption behavior etc. GE has effective connection with sustainable economic growth, where sustainable economic growth does matter for long-term basis, some socioeconomic variables are closely connected with economic development.

FEATURES AND PROBLEMS OF UKRAINE'S SOCIAL POLICY IN THE CONDITIONS OF MODERN CHALLENGES

Gаlina Urchik — Tue, 31 Mar 2026 00:00:00 +0000

The purpose of this article is to study the peculiarities and problems in the implementation of national social policy in the context of contemporary socio-economic challenges. The study proves that state policy priorities have shifted in favor of militarization in the context of military operations. This shift in priorities has led to a decrease in the share of consolidated state budget expenditures allocated to social purposes. The study compares the share of consolidated state budget expenditures on social objectives in Ukraine and the EU, which is 16.3% versus 32.3% in 2023, respectively. It has been proven that in Ukraine, the share of expenditures on social protection, health care, spiritual and physical development is significantly lower than in the EU. It has been determined that education is the only social expenditure item that accounts for a larger share of GDP in Ukraine than in the EU. Based on the author's calculations, it has been proven that during 2021-2024, categorical assistance prevailed in the structure of social payments in Ukraine (accounting for 62.3% in 2024), while the share of targeted social assistance decreased significantly. Based on an analysis of the structure of social payments, a change in the priorities of national social policy is justified. The author has determined that until 2021, the priority of social policy was to support impoverished segments of the population in the housing and utilities sector, children, and mothers, and from 2022 onwards, to support internally displaced persons. The author believes that the existence of a significant number of social benefits that are below the subsistence minimum is an indicator of the low effectiveness of social policy. The study proves that a negative phenomenon in national social policy is the existence of a number of social benefits that are set at a fixed amount that has not been revised for more than five years. The author argues that the existence of a number of social benefits whose growth rates are lower than the inflation rate is not in line with the objectives of adequate social protection of the population. Based on a comparison of the legally defined and actual subsistence minimum in Ukraine, it has been proven that the former is extremely low and does not meet the objectives of adequate social protection of the population. The author argues that the existence of a significant list of social benefits and privileges, the size and growth rates of most of which do not correspond to social standards and the level of inflation, respectively, indicates the need for their revision and consolidation.

ROLE OF PRODUCT AND PRICING POLICY IN THE SYSTEM OF STRATEGIC MARKETING OF AN ENTERPRISE

Serhii Savchenko, Halyna Us, Ihor Samoilyk — Tue, 31 Mar 2026 00:00:00 +0000

The article examines the role of product and pricing policy as a key element of an enterprise’s strategic marketing system and its impact on the formation of competitive advantages, market positioning, and sustainable development in a dynamic market environment. The purpose of the study is to substantiate the role of product and pricing policy as a key element of an enterprise’s strategic marketing system and to determine its influence on creating competitive advantages, market positioning, and ensuring sustainable development of the enterprise. The methodological basis of the study is grounded in a systems approach, structural-logical analysis, and abstract-logical methods, allowing the identification of internal relationships between product characteristics, pricing decisions, and the strategic goals of the enterprise. The analysis made it possible to generalize theoretical approaches to the integration of product and pricing policies into marketing strategies. The study demonstrates that product and pricing policy serves as an integrated strategic marketing tool, ensuring alignment between consumer market expectations, the enterprise’s internal resource capabilities, and competitive environment parameters. Based on the results, a model for forming product and pricing policy is proposed, which ensures comprehensive management of the product portfolio, adapts pricing strategies to consumer behavior and market conditions, maximizes synergy between product and pricing decisions, and reduces the risks of price wars and ineffective discounts. The model includes sequential stages for strategy development: market situation analysis, definition of strategic objectives, market segmentation, development of alternative strategies, selection of the optimal strategy, and its implementation with monitoring of results and adjustments based on feedback. The authors substantiate methodological approaches to integrating product and pricing policies into the strategic marketing system, providing a foundation for enhancing the competitiveness of enterprises in the contemporary market environment.

HUMAN-CENTERED DIGITAL ARCHITECTURE OF HUMAN RESOURCE MANAGEMENT: DESIGN PRINCIPLES AND METRICS FOR SUPPORTING EMPLOYEE MOTIVATION AND PSYCHOLOGICAL RESILIENCE

Oksana Kravchuk — Tue, 31 Mar 2026 00:00:00 +0000

Human-centered digital HRM architecture (HCD-HRMA) addresses a turbulence context in which organizations face simultaneous talent shortages, employee overload, hybrid work fragmentation, and rising digital risks while still needing to sustain motivation and psychological resilience. We identify a persistent gap in the literature and practice: digital HRM often advances through isolated tools and partial automation, yet lacks an integrative logic that aligns strategy, data governance, HR processes, service delivery, and employee digital experience with ethical safeguards and measurable people-related outcomes. We develop HCD-HRMA as an integrative reference model that makes this alignment explicit and actionable. We apply a conceptual-analytical design and use design-oriented modeling to synthesize insights from digital HRM, HR ecosystem thinking, digital HR strategy, employee experience management, HR analytics, and research on digital HRM acceptance and algorithmic practices. We construct a five-layer architecture – data, processes, services, experience, and governance/ethics – and specify how each layer contributes to stable motivational and adaptive outcomes under uncertainty. We also derive a compact set of design principles that translate human-centered requirements into operational rules for digital HR decisions, including transparency and explainability, human control in critical decisions, procedural fairness, minimization of digital load, personalization without over-monitoring, and resilience-oriented service design. We translate the model into measurement artifacts to support implementation. We propose an architecture checklist and a human-centeredness index that aggregates layer-specific sub-indices and relies on evidence-based scoring to assess maturity and gaps. We also propose a metrics map that links service quality indicators, employee experience signals, trust-related markers, and organizational outcomes, enabling HR analytics to track both positive effects (resource-building, engagement, adaptive performance) and negative trajectories (digital overload, distrust, resistance to change). We show how the proposed toolkit can guide internal audits of digital HR architecture, prioritize HR-tech investments, and establish monitoring routines for demotivation and exhaustion risks in crisis conditions.

DIRECTIONS OF ENSURING HIGH EFFICIENCY OF THE ECOSYSTEM AND DYNAMIC DEVELOPMENT OF THE NATIONAL ECONOMY

Yuliia Medianyk — Tue, 31 Mar 2026 00:00:00 +0000

The article is devoted to a comprehensive analysis of the system-forming elements of the development of the national economic ecosystem, within which the interaction and coherence of processes at the micro-, meso- and macro-levels play a key role. It is shown that achieving high results of socio-economic development is possible only under the conditions of a consistent state policy focused on supporting innovative activity, accelerating digital transformation, forming highly qualified human capital, as well as strengthening the institutional environment and mechanisms of public administration.

The conceptual principles of interpreting the national economy as an open multi-level ecosystem are revealed, where the interaction between entities at different levels is determined by the quality of the institutional, resource and information environment. Particular attention is paid to the meso-level as a space in which clusters, regional networks and industry interactions are formed, ensuring the circulation of knowledge, technologies and resources. It is the meso-ecosystem that acts as a mechanism for leveling imbalances between local and national processes, strengthening the competitiveness of regions and creating conditions for scaling innovations. The effectiveness of the meso-ecosystem depends on the ability of actors to transform network alliances into more stable integration structures, which is critical for the steady production of innovations in the form of patents.

Much attention is paid to the micro-level of the economic ecosystem, which forms the foundation of organizational stability and determines the ability of an enterprise to function effectively in conditions of dynamic change. The importance of macroeconomic stability as a basic regulatory component is emphasized, which increases the predictability of economic decisions, builds investor confidence and minimizes systemic risks for the financial sector. It is revealed that foreign economic integration and expanded participation in global networks create opportunities for the country to scale domestic business, access to the latest technologies, attract investments and deepen international knowledge exchange.

It is proven that it is the combination of these areas that forms the strategic basis of the economic ecosystem, determines its competitiveness, adaptability and ability to long-term sustainable development.

MANAGING GREEN GROWTH FOR SUSTAINABLE ECONOMIC DEVELOPMENT: EVIDENCE FROM GEORGIA

Nino Samchkuashvili, Tamar Dudauri — Tue, 31 Mar 2026 00:00:00 +0000

The increasing intensity of climate change, environmental degradation, and the challenges of post-crisis economic recovery have significantly reshaped global development priorities, placing greater emphasis on models that integrate economic growth with environmental sustainability. Within this context, green growth has emerged as a strategic development paradigm that promotes economic expansion while simultaneously ensuring efficient resource utilization, low-carbon development, eco-innovation, and the preservation of natural capital. Unlike traditional growth models that often externalize environmental costs, green growth seeks to internalize these costs and align long-term economic performance with ecological resilience.

This article examines the conceptual foundations and practical implications of green growth as a pathway toward sustainable economic development, with a specific focus on Georgia as a transition economy. Georgia represents a relevant case study due to its ongoing structural reforms, increasing integration into European and global economic systems, and its exposure to both environmental vulnerabilities and development constraints. The study draws on established theoretical frameworks of sustainable development, green economy transition models, and international policy initiatives promoted by institutions such as the OECD, the World Bank, and the European Union. In addition, composite measurement tools such as the Green Growth Index are utilized to support the analytical perspective.

Methodologically, the research adopts a qualitative–quantitative analytical approach, combining secondary data analysis, policy review, and comparative assessment techniques. The study evaluates Georgia’s progress in key dimensions of green growth, including environmental efficiency, natural resource management, climate policy integration, and institutional readiness. The findings indicate that although Georgia has demonstrated formal commitment to sustainability through strategic alignment with EU environmental directives and participation in international climate agreements, there remain substantial structural gaps. These include limited financial mechanisms for green investment, weak enforcement of environmental regulations, insufficient technological innovation capacity, and institutional fragmentation.

The article contributes to the ongoing academic and policy discourse by positioning green growth as an operational bridge between economic development and environmental sustainability. It further argues that for transition economies like Georgia, successful implementation of green growth requires not only policy alignment but also strong institutional coordination, targeted investment in green infrastructure, and enhanced public–private cooperation. The study concludes with context-specific recommendations aimed at strengthening Georgia’s green growth trajectory and improving its long-term sustainable development outcomes.

FEATURES OF PROJECT TEAM MANAGEMENT UNDER CONDITIONS OF WAR AND UNCERTAINTY: THE RESILIENCE DIMENSION

Oksana Sedashova, Mykola Lavruk — Tue, 31 Mar 2026 00:00:00 +0000

The article examines the specific features of project team management under conditions of war and heightened uncertainty, with a focus on resilience as the capacity of an organization, a team, and an individual employee to preserve controllability, adapt to shocks, and restore performance after disruptions. The purpose of the study is to substantiate approaches to improving the effectiveness of project team management under wartime threats by combining adaptive project management, crisis response, and organizational resilience practices. The methodological framework includes a systems analysis of scholarly publications, a comparative analysis of traditional and adaptive management models, a synthesis of international and Ukrainian cases, and a structural-functional analysis of instruments used to maintain operational continuity. The paper clarifies the distinction between risk management and uncertainty management: while risk allows prior probability estimation, uncertainty requires short planning cycles, scenario-based thinking, resource redundancy, and decentralized decision-making. It is demonstrated that in wartime environments traditional linear approaches lose effectiveness because of extreme volatility, whereas adaptive approaches provide faster responses to changing priorities, strengthen operational flexibility, and reduce losses caused by interruptions. Based on the analysis of international experience and Ukrainian practice, the study identifies the main drivers of resilient project teams: psychological safety, backup for critical roles, multi-channel crisis communication, short planning horizons, digital data redundancy, supply chain diversification, and the existence of business continuity and recovery plans. A two-track set of practical recommendations is proposed. At the human and team level, organizations should formalize safety protocols, support mental health, introduce cross-training, and develop empathetic leadership. At the operational and process level, they should apply rolling-wave planning, decentralize operational decisions, create infrastructure redundancy, use scenario planning, and regularly update Business Continuity Plans and Disaster Recovery Plans. The practical value of the study lies in the possibility of directly applying these recommendations in enterprises, public institutions, and project offices operating in an environment of repeated crisis disruptions.

INTEGRATION OF DIGITAL MANAGEMENT AND RESOURCE EFFICIENCY OF ENTERPRISES IN THE CONTEXT OF SUSTAINABLE DEVELOPMENT

Nadiia Shapa, Anatoliy Parinov, Anzhela Cherchata — Tue, 31 Mar 2026 00:00:00 +0000

In this study, we examine the integration of digital management and resource efficiency within the framework of sustainable development and the concept of natural resource efficiency (NRE). We analyze how enterprises can move from fragmented management practices toward integrated, data-driven systems that simultaneously increase productivity and reduce environmental pressure. We argue that digital transformation should not be treated as a purely technological shift but as a structural reconfiguration of managerial models that embeds sustainability into operational decision-making. We systematize the core characteristics of digital management, including process digitalization, the creation of new value propositions, and the development of digital partnerships. We evaluate modern approaches to measuring resource efficiency, such as Data Envelopment Analysis (DEA), benchmarking, Life Cycle Assessment (LCA), and Carbon Footprint Analysis. We demonstrate how enterprises can combine these methods with digital twins and artificial intelligence tools to construct a real-time monitoring and adaptive management system. We show that digital twins enable continuous data collection and process modeling, DEA and benchmarking provide quantitative efficiency diagnostics, and AI algorithms generate dynamic optimization scenarios. Unlike existing studies that consider digital transformation and resource efficiency separately, this article proposes for the first time an integrated three-level model that combines digital twins (for monitoring and modeling processes), DEA and benchmarking (for quantitative performance assessment), and artificial intelligence (for dynamic adjustment of management decisions). We find that this integrated architecture strengthens operational resilience, reduces waste, optimizes energy consumption, and improves ESG indicators. We illustrate the practical applicability of the model through the case of a large telecommunications enterprise operating under conditions of infrastructural risk and rapid digital expansion. We also identify the rebound effect as a critical risk, arguing that enterprises must monitor behavioral responses alongside technical indicators to avoid offsetting environmental gains. We conclude that enterprises need to develop rational models for integrating digital management platforms with AI-based resource efficiency assessment tools in order to minimize waste, reduce costs, and strengthen the synergy between digital transformation and sustainable development.

MANAGEMENT SYSTEM AND OPTIMIZATION OF FUNDING SOURCES FOR WASTE DISPOSAL AND RECYCLING IN THE AGRO-INDUSTRIAL SECTOR

Yuriy Dubnevych, Olha Lysiuk — Tue, 31 Mar 2026 00:00:00 +0000

The article examines the theoretical and practical foundations of financing the utilization and recycling of agro-industrial waste in Ukraine in the context of the transition to sustainable development and a circular economy. It is substantiated that agricultural waste generated in crop production, animal husbandry, and processing industries has significant resource potential and can be transformed into secondary products such as bioenergy, organic fertilizers, and other valuable products. At the same time, it is established that the effective use of this potential is constrained by an imperfect financial support system, the fragmentation of the regulatory framework, and limited access of economic entities to investment resources.

The current regulatory framework in the field of waste management is analyzed, particularly in the context of implementing European approaches and environmental policy principles. The structure of financing sources for the utilization and recycling of agro-industrial waste is defined, including state and local budgets, private investments, as well as resources from international financial institutions and donor programs. The role of each of these sources is outlined, and key limitations of their use are identified, including insufficient institutional capacity, complex procedures for obtaining financing, and weak economic incentives for implementing circular solutions.

Special attention is paid to the importance of international financial and technical assistance as a catalyst for developing the waste management system in Ukraine. The contribution of European programs, international financial organizations, and impact investment instruments to the formation of modern agro-waste processing infrastructure is analyzed. The feasibility of applying systemic and structural-functional approaches to the analysis of financing as a component of an integrated management system is substantiated.

Strategic directions for optimizing the financial support of agro-waste utilization are proposed, including the development of targeted environmental programs, improvement of fiscal incentives, support for public-private partnerships, expansion of access to green financial instruments, and the implementation of ESG approaches. It is demonstrated that the implementation of these measures will contribute to increased resource efficiency, reduced environmental impact, enhanced investment activity, and the achievement of sustainable development in rural areas of Ukraine.

FINANCIAL MECHANISMS OF DEVELOPMENT IN THE SYSTEM OF POST-WAR RECONSTRUCTION OF UKRAINE

Maryna Ivashchenko — Tue, 31 Mar 2026 00:00:00 +0000

The article is devoted to the study of financial mechanisms of development in the system of post-war reconstruction of Ukraine in conditions of deep structural, institutional and infrastructural transformations. The role of development as one of the key drivers of economic revival, capable of providing a multiplier effect for related industries, stimulating investment activity and promoting modernization of territories, is substantiated. Financial instruments for the reconstruction of housing and critical infrastructure are considered, in particular budget financing, international donor assistance, loans from international financial organizations and mechanisms of public-private partnership. Particular attention is paid to attracting foreign investment as a source of long-term capital, as well as the role of war risk insurance and grant programs in reducing investment uncertainty. The article analyzes the concept of development of modern cities in the «smart rebuilding» format, which involves the introduction of energy-efficient technologies, digital solutions, sustainable transport systems and mixed functional building formats. The financial aspects of the restoration of industry and logistics through the creation of industrial parks, logistics hubs and facilities for business relocation, taking into account the military-risk environment, are studied. The socially important functions of development are separately revealed, in particular, the reconstruction of social infrastructure facilities, the provision of housing for internally displaced persons and the formation of adaptive spaces for the rehabilitation of military personnel. It is concluded that the integration of financial mechanisms for development into the strategy of post-war reconstruction can ensure sustainable economic growth, improve the quality of life of the population and strengthen the financial capacity of the state.

TAX STRATEGY OF UKRAINE AS A TOOL FOR ACHIEVING SUSTAINABLE DEVELOPMENT GOALS

Viktoriia Rudenko — Tue, 31 Mar 2026 00:00:00 +0000

The relevance of the study is due to the need to rethink the role of Ukraine's tax strategy not only as a fiscal instrument, but as a comprehensive means of economic, social, environmental and institutional development, especially in the context of post-war reconstruction and the implementation of the state's international obligations.

The purpose of the article is to substantiate the content and directions of Ukraine's tax strategy as a tool for achieving the Sustainable Development Goals based on an analysis of the provisions of the National Revenue Strategy until 2030, as well as to identify its potential and limitations in terms of the taxation system, tax administration and regulatory authorities.

In the process of the study, it was established that Ukraine's tax strategy forms a conceptually holistic model of tax system reform, focused on ensuring fiscal stability, increasing tax fairness, stimulating economic growth, reducing social inequality and supporting environmental transformation. It is shown that measures in the field of direct and indirect taxes, environmental and resource taxation, as well as the harmonization of tax legislation with EU law and international G20/BEPS initiatives contribute to the achievement of key Sustainable Development Goals.

It is substantiated that the modernization of the tax administration system and the development of regulatory authorities on the basis of digitalization, integrity, a risk-based approach and international tax transparency create institutional prerequisites for the growth of voluntary tax discipline, trust in the state and the sustainability of the budget system. At the same time, a number of areas are identified that require further development, in particular, strengthening the spatial, social, gender and environmental dimensions of the tax strategy, institutionalization of behavioral and evidence-based approaches in tax administration, as well as consolidation of ethical and legal principles for the use of digital technologies and artificial intelligence in tax and customs control.

It has been proven that the tax strategy of Ukraine, defined by the National Revenue Strategy until 2030, is an important tool for integrating fiscal policy into the national model of sustainable development. Its further improvement should be aimed at deepening the people-centered, innovative and partnership approaches, which will allow transforming the tax system from a predominantly fiscal mechanism into an active tool for achieving the Sustainable Development Goals in the long term.

EROSION OF THE SOVEREIGNTY OF STATE FINANCIAL CONTROL

Andrii Khmelkov — Tue, 31 Mar 2026 00:00:00 +0000

The article is devoted to the analysis of state financial control as an institutional category and to testing its sovereignty under modern conditions. The author emphasizes the social significance of this sphere and notes that its essence and functional content remain the subject of continuous theoretical reflection. The purpose of the work is defined as verifying the ability of state financial control to preserve sovereignty, and the tasks as examining examples and measures of controlled use of public finances and resources. The object of research is the practice of state financial control, while the subject is the manifestations and process of sovereignty erosion in this sphere. Reference is made to constitutional norms and international acts of the United Nations, in particular the Charter of Economic Rights and Duties of States, which enshrine the principles of economic sovereignty. This provides grounds for the conclusion that state financial control must remain sovereign.

Special attention is paid to the foundations of financial cooperation under the Association Agreement and the Ukraine Facility instrument. Content analysis of the Association Agreement and the Framework Agreement shows that the issue is not only financial assistance but also concessions in the sphere of factual sovereignty, especially in matters of financial control. It is emphasized that both parties agreed to sovereignty erosion in order to achieve financial goals.

The study examines changes in the practice of state financial control institutions - government and parliament - arising from the need to comply with the conditions of the Ukraine Facility. Based on the conducted analysis, it is established that Ukraine fulfills EU requirements regarding the controlled use of funds in a manner by which sovereignty erosion may be regarded as a fact in financial practice.

For deeper understanding, the author turns to historical precedents, in particular the experience of the Ottoman Public Debt Administration (OPDA), which exemplified the loss of state sovereignty through international financial control. Parallels with the current situation suggest the repetition of historical precedents, when the conduct of military operations and limited financial capacity of a state create conditions for creditors’ interference in its sovereignty.

In conclusion, the study confirms the fact of sovereignty erosion in the sphere of state financial control, despite declared constitutional norms and principles of economic sovereignty. The author finds that there is a probability of repeating historical financial precedents, but now in our country. The EU’s developments in the foundations of financial cooperation stimulate the aspiration to learn and adopt experience, primarily in matters of protecting its own financial interests through the deployment of total control over the use of allocated funds, involving all institutions - both domestic and those of the contracting party.