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JEL Classification: О14; О33 DOI: https://doi.org/10.31521/modecon.V36(2022)-23 Inna Yakushko, PhD (Economics), Doctoral Student (Economics), IHE «Academician Yuriy Bugay International Scientific  and  Technical University», Kyiv, Ukraine ORCID ID: 0000-0003-1161-7383 e-mail: i.yakushko20@gmail.com   Fiscal Tools for the Development of the Digital Economy    Abstract. Introduction. Digitization processes are objective and today play an important role in the developmentRead more

JEL Classification: G30, G33 DOI: https://doi.org/10.31521/modecon.V36(2022)-20 Tovpyk D. V., student of the 1st year of the master’s level, National University «Ostroh Academy», Ostroh, Ukraine ORCID ID: 0000-0001-9282-3589 e-mail: daria.tovpyk@oa.edu.ua Demianchuk O. I., Doctor of Economics, Associate Professor of the Department of Finance, Accounting and Audit, National University «Ostroh Academy», Ostroh, Ukraine ORCID ID: 0000-0002-4930-3315 e-mail: olha.demianchuk@oa.edu.ua  Read more

JEL Classification: G01; G11; O51; O3 DOI: https://doi.org/10.31521/modecon.V36(2022)-16 Achmad Maulana, Doctor of Financial Management, Faculty of Economics, Sriwijaya University, Palembang ORCID ID: 0000-0003-0485-5578 e-mail: maulana25@unsri.ac.id Muchsin Saggaf Shihab, Doctor of Financial Management, Faculty of Economics, Sriwijaya University, Palembang ORCID ID: 0000-0002-7491-2040 e-mail: muchsinsaggaffshihab@fe.unsri.ac.id Rahmania Ananda Putri, postgraduate student of the Faculty of Economics, Sriwijaya University,Read more

JEL Classification: H00; H52 DOI: https://doi.org/10.31521/modecon.V36(2022)-17 Oksana Riabchuk, Ph.D., Associate Professor, Associate Professor of the Audit, state financial control and analysis Department, State Tax University, Irpin, Ukraine ORCID ID: 0000-0002-8656-6720 e-mail: oksana_riabchuk@ukr.net Dana Harkusha, student of higher education of the second (master’s) level, State Tax University, Irpin, Ukraine ORCID ID: 0000-0003-4058-3127 e-mail: harkushadana@gmail.com   AuditRead more

JEL Classification: I31; J23; J43; O15; O18 DOI: https://doi.org/10.31521/modecon.V36(2022)-22 Larysa Chornobay, PhD in Economics, Associate Professor, Associate Professor at the Department of Management and Public Administration, Higher educational institution «Podillia State University», Kamianets-Podilskyi, Ukraine ORCID ID: 0000-0001-5122-1485 e-mail: chornobay431@gmail.com Iryna Mushenyk, PhD in Economics, Associate Professor, Associate Professor at the Department of Mathematics, Informatics andRead more

JEL Classification: D92, E22, G32 DOI: https://doi.org/10.31521/modecon.V36(2022)-21 Natalia Trusova, Doctor of Economic Sciences, Professor, Professor of the Depart-ment of Finance, Accounting and Taxation, Dmytro Motornyi Tavria State Agrotech-nological University, Zaporizhzhia, Ukraine ORCID ID: 0000-0001-9773-4534 e-mail: trusova_natalya5@ukr.net Natalia Kukina, PhD in Economics, Associate Professor, Associate Professor of the Department of Department of Economics and Business, DmytroRead more

JEL Classification: L86 DOI: https://doi.org/10.31521/modecon.V36(2022)-14 Yu. M. Nosenko, candidate of agricultural sciences, head of the department of scientific support for innovative development, National Academy of Agrarian Sciences, Kyiv, Ukraine ORCID ID: 0000-0002-6648-3418 e-mail: naan.nosenko@gmail.com O. M. Nechiporenko, Doctor of Economics, Deputy Director for Scientific Work, Leading Researcher of the Department of Land Relations and NatureRead more

JEL Classification: D33; M31; Z33 DOI: https://doi.org/10.31521/modecon.V36(2022)-13 Valentyna Mushtai, PhD (Economics), Associate Professor of the Marketing and Logistics Department, Sumy National Agrarian University, Sumy, Ukraine ORCID ID: 0000-0001-9042-0241 e-mail: vamushtai@gmail.com Viktoriia Makarova, Doctor in Economics, Associate Professor, Professor of the Marketing and Logistics Department, Sumy National Agrarian University, Sumy, Ukraine ORCID ID: 0000-0003-1076-9246 e-mail: victoria.makarova24@ukr.netRead more

JEL Classification: G21 DOI: https://doi.org/10.31521/modecon.V36(2022)-12 Olha Melnyk, Candidate of Economic Sciences, Associate Professor of the Department of Finance, Banking and Insurance, Mykolayiv National Agrarian University, Mykolayiv, Ukraine ORCID ID: 0000-0001-8639-7755 e-mail: melnikoi@mnau.edu.ua Inna Baryshevska, Candidate of  Economic Sciences, Associate Professor of the Department of Finance, Banking and Insurance, Mykolayiv National Agrarian University, Mykolayiv, Ukraine ORCIDRead more

JEL Classification: G22 DOI: https://doi.org/10.31521/modecon.V36(2022)-11 Lunkina Tеtiana, Doctor of Economics, Professor of the Department of Finance, Banking and Insurance, Mykolaiv National Agrarian University, Mykolaiv, Ukraine ORCID ID: 0000-0001-7252-3239 e-mail: lunkina_tanya@i.ua Feshchenko Yana, graduate of the accounting and finance faculty, Mykolayiv National Agrarian University, Mykolayiv, Ukraine e-mail: yaaanulya1412@gmail.com   Insurance Activity in Ukraine on the ExampleRead more