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JEL Classification: H20, M40, Q56 DOI: https://doi.org/10.31521/modecon.V56(2026)-34 Fartushniak Olha, PhD in Economics, Assistant Professor of the Department of accounting and business consulting, Simon Kuznets Kharkiv National University of Economics, Kharkiv, Ukraine ORCID: 0000-0002-6305-5901 e-mail: fartova09@gmail.com Methodological Approaches to Accounting for Carbon Taxation and Cbam-Related Transactions Abstract. Introduction. The intensification of environmental regulations in the EuropeanRead more

JEL Classification: Q13, Q18, L81 DOI: https://doi.org/10.31521/modecon.V56(2026)-43 Yatsenko Volodymyr, Ph.D. in Economics, Professor, Professor in the Department of Tourism and Hospitality Management, Bohdan Khmelnytsky National University of Cherkasy, Cherkasy, Ukraine ORCID: 0000-0001-7180-0986 e-mail: JatsenkoVM@ukr.net Solovey Oleksandr, candidate for a third-level (educational and scientific) degree in higher education—Doctor of Philosophy, Bohdan Khmelnytsky National University of Cherkasy,Read more

JEL Classification: O18; R11; H53; I38 DOI: https://doi.org/10.31521/modecon.V56(2026)-41 Shandova Nataliia, Doctor of Economics, Professor, The Head of the Department of Economics, Entrepreneurship and Economic Security, Kherson National Technical University, Khmelnytskyi, Ukraine ORCID: 0000-0002-6278-1143 e-mail: shandova.nataliya@kntu.edu.ua Oliinyk Nataliia, PhD (Engineering), Associate Professor, Associate Professor of the Department of Economics, Entrepreneurship and Economic Security, Kherson National TechnicalRead more

JEL Classification: G22; G32; O33 DOI: https://doi.org/10.31521/modecon.V56(2026)-29 Sirenko Natalia, Doctor of Economics, Professor, The Head of the Department of Finance, Banking and Insurance, Mykolaiv National Agrarian University, Mykolaiv, Ukraine ORCID: 0000-0003-1660-1073 e-mail: sirenko@mnau.edu.ua Mikuliak Kateryna, Assistant of the Department of Finance, Banking and Insurance, Mykolaiv National Agrarian University, Mykolaiv, Ukraine ORCID: 0000-0001-8317-0360 e-mail: mikulyak@mnau.edu.ua AnastasiiaRead more

JEL Classification: Q01; Q16; Q42 DOI: https://doi.org/10.31521/modecon.V56(2026)-40 Shang Jing, PhD Candidate, Department of International Economics, Faculty of Management and Marketing, National Technical University of Ukraine “Igor Sikorsky Kyiv Polytechnic Institute”, Ukraine ORCID: 0009-0005-3339-2965 e-mail: shangjinggege@gmail.com Assessing SME Resilience: Development of a Five-Dimensional Strategic Evaluation Model Abstract. Introduction. Against a backdrop of heightened global economic uncertainty,Read more

JEL Classification: G21, G32, G38, C51, C55 DOI: https://doi.org/10.31521/modecon.V56(2026)-17 Victoria Kovalenko, Doctor of Economic, Professor, Professor of the Department of Banking, Odesa National Economic University, Odesa, Ukraine ORCID: 0000-0003-2783-186X e-mail: kovalenko-6868@ukr.net Olena Serhieieva, PhD (Economics), Associate Professor, Department of Banking, Odesa National University of Economics, Odesa, Ukraine ORCID: 0000-0002-5523-3894 e-mail: lenasergeeva2007@ukr.net Sergii Sheludko, Ph.D. inRead more

JEL Classification: J24, F66, E21 DOI: https://doi.org/10.31521/modecon.V56(2026)-39 Vladyslav Chuvardynskyi, Ph.D. student at the Department of Economics and International Economic Relations, Mariupol State University, Kyiv, Ukraine ORCID: 0000-0002-7795-7957 e-mail: v.chuvardynskyi@mu.edu.ua International Labor Market Development under Global Economy Innovativeness: Structural Drivers and Institutional Imperatives Abstract. Introduction. The modern international labor market is undergoing a fundamental transformation dueRead more

JEL Classification: M10, M21, G30 DOI: https://doi.org/10.31521/modecon.V56(2026)-37 Chernyavs’ka Iryna, PhD (Economics), Associate Professor, Associate Professor at Department of Management, Dniprovsky State Technical University, Kamianske, Ukraine ORCID: 0000-0002-2954-1156 e-mail: eov-eco@ukr.net Bulai Oleksandr, Postgraduate student at Department of Management, Dniprovsky State Technical University, Kamianske, Ukraine ORCID: 0000-0002-9236-9758 e-mail: bulaialex1992@gmail.com Denshakova Mariia, student of higher education of theRead more

JEL Classification: H20; H25 DOI: https://doi.org/10.31521/modecon.V56(2026)-27 Prokopyshyn Oksana, PhD (Economics), Associate Professor, Associate professor of the Department of Accounting and Taxation, Lviv National University of Veterinary Medicine and Biotechnology named after S.Z. Gzytskyi, Lviv, Ukraine ORCID: 0000-0002-7027-3499 e-mail: os378@ukr.net Dranus Valentyn, PhD (Economics), Associate Professor, Associate professor of the Department of Finance and Credit, PetroRead more

JEL Classification: L91; O18; R40 DOI: https://doi.org/10.31521/modecon.V56(2026)-19 Denys Krylov, Doctor of Economic Sciences, Associate Professor, Professor of the Department of Finance, Banking and Insurance, Zaporizhzhia National University, Zaporizhzhia, Ukraine ORCID: 0000-0001-8522-5433 e-mail: krylov.denys2021@gmail.com Characteristics of Transport Infrastructure as a Component of the National Economy of Ukraine Abstract. Introduction. In times of economic instability and militaryRead more