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JEL Classification: H25; R11; L26; O18. DOI: https://doi.org/10.31521/modecon.V56(2026)-12 Honcharenko Iryna, Doctor of Public Administration, Professor, Head of the Department of Finance Cherkasy State Technological University, Cherkasy, Ukraine ORCID: 0000-0002-6056-943X e-mail: Irynahoncharenko@gmail.com Business relocation and tax incentives: a regional perspective Abstract. Introduction. The article examines the role of tax incentives in business relocation processes under martialRead more

JEL Classification: G21, O33 DOI: https://doi.org/10.31521/modecon.V56(2026)-36 Chernyshova Lyudmila, Candidate of Economic Sciences, Associate Professor, Associate Professor of the Department of Accounting, Analysis and Audit, Odesa National University of Economics, Odesa, Ukraine ORCID: 0000-0003-3213-6589 e-mail: liylek196322@gmail.com Impact of Digitalization on Bank Financial Stability: Methodological Approaches to Assessment under Martial Law Abstract. Introduction. Ukraine’s banking system hasRead more

JEL Classification: L10; L81. DOI: https://doi.org/10.31521/modecon.V56(2026)-10 Volosovych Svitlana, Doctor of Economics, Professor of the Department of Financе Department, State University of Trade and Economics, Kyiv, Ukraine ORCID: 0000-0003-3143-7582 e-mail: s.volosovych@knute.edu.ua Mykytiuk Ihor, PhD in Economics, Associate Professor, Associate Professor of Department of Financial Analysis and Audit, State University of Trade and Economics, Kyiv, Ukraine ORCID:Read more

JEL Classification: H550; G230; O330; H530 DOI: https://doi.org/10.31521/modecon.V56(2026)-21 Kulikova Yelizaveta, PhD in Finance, Banking and Insurance, Senior Lecturer at the Department of Financial Management and Stock Market, Odesa National Economic University, Odesa, Ukraine ORCID: 0000-0002-6652-3387 e-mail: kulikovaelizaveta92@gmail.com Digitalization of the Pension Insurance System in Ukraine: Current State and Development Directions Abstract. Introduction. The digital transformationRead more

JEL Classification: M31; O31; O38; H83; D83; O33. DOI: https://doi.org/10.31521/modecon.V56(2026)-22 Mazur Vitalii, Candidate of Sciences in Public Administration, Associate Professor, Associate Professor of the Department of Economics, Accounting and Taxation, Vinnytsia Educational and Scientific Institute of Economics, Western Ukrainian National University, Vinnytsia, Ukraine ORCID: 0000-0002-8133-7355 e-mail: v.g.mazur@wunu.edu.ua Yarova Yuliia, Candidate of Economic Sciences, Associate ProfessorRead more

JEL Classification: F02; F10; L91 DOI: https://doi.org/10.31521/modecon.V56(2026)-13 Hrabchuk Iryna, Doctor of Economics, Associate Professor, The Head of the Department of International Relations and Political Management, Zhytomyr Polytechnic State University, Zhytomyr, Ukraine ORCID: 0000-0003-3664-7765 e-mail: kbo_til@ztu.edu.ua Panchenko Olesіa, Assistant of the Department of International Relations and Political Management, Zhytomyr Polytechnic State University, Zhytomyr, Ukraine ORCID: 0009-0002-2193-1878Read more

JEL Classification: H25; H26; H83 DOI: https://doi.org/10.31521/modecon.V56(2026)-11 Holovai N. M., Candidate of Economic Sciences, Associate Professor of the Department of Finance, Banking and Insurance, Vinnytsia Educational and Scientific Institute of Economics, West Ukrainian National University, Vinnytsia, Ukraine ORCID: 0000-0001-9597-0963 e-mail: nadyagolovay@gmail.com The Institution of the Compliance Manager in Tax Administration: Opportunities for Enhancing Voluntary vatRead more

JEL Classification: C81; L10; M31 DOI: https://doi.org/10.31521/modecon.V56(2026)-24 Mushtai Valentyna, PhD (Economics), Associate Professor of the Marketing and logistics Department, Sumy National Agrarian University, Sumy, Ukraine ORCID: 0000-0001-9042-0241 e-mail: vamushtai@gmail.com Scientific and Methodological Approaches in Researching the Essence, State and Development of Market Infrastructure Abstract. Introduction. In today’s conditions, the issue of comprehensive infrastructure development isRead more

JEL Classification: D81; G32; L21 DOI: https://doi.org/10.31521/modecon.V56(2026)-01 Abernikhina Іryna, Candidate of Economic Sciences, Assoc. Prof., Department of financial management, accounting analytics and business monitoring, SEI Dnipro Metallurgical Institute Ukrainian State University of Science and Technologies, Dnipro, Ukraine ORCID: 0000-0003-0692-1276 e-mail: irina.abernihina@gmail.com Strategies for the Transformation of Marketplaces in Ukraine: Challenges, Trends, and International Experience Abstract.Read more

JEL Classification: H25; H21; O23; O38. DOI: https://doi.org/10.31521/modecon.V56(2026)-14 Zhavoronok Artur, Ph.D. in Economics, Associate Professor, Associate Professor of the Department of Business, Administration and Law, Higher Educational Institution “University of Future Transformation”, Chernihiv, Ukraine ORCID: 0000-0001-9274-8240 e-mail: a.zhavoronok@chnu.edu.ua Tax Incentives as Tools for Economic Development: Theory and Practice Abstract. Introduction. The article examines the roleRead more