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JEL Classification: M 41, H 87 DOI: https://doi.org/10.31521/modecon.V26(2021)-08 Kostyuchenko Valentyna, Doctor of Economics, Professor of the Accounting and Taxation Department, Kyiv National University of Trade and Economics, Kyiv, Ukraine ORCID ID: 0000-0002-3121-842X e-mail: valentynak1098@gmail.com Polovyk Yevhenia, Kyiv National University of Trade and Economics, Kyiv, Ukraine ORCID ID: 0000-0002-3091-6242 e-mail: yevhenia308@ukr.net   International disclosure practices inRead more

JEL Classification:  P33; C38; C44 DOI: https://doi.org/10.31521/modecon.V26(2021)-25 Chernyshov V. V., PhD in Economics, Associate Professor, Simon Kuznets Kharkiv National University of Economics, Kharkiv, Ukraine ORCID ID: 0000-0002-8866-0075 e-mail: chernyshov_vvv@rambler.ru   Working-out the Development of Investment Activities of Enterprises   Abstract. Introduction. In modern conditions of transformation of the national economy the development of investment activity,Read more

JEL Classification: M12; M14, M50 DOI: https://doi.org/10.31521/modecon.V26(2021)-17 Obydiennova Tetiana, PhD in Economics, Associate Professor, Associate Professor of the Department of Economics and Management Ukrainian Engineering Pedagogics Academy,  Kharkiv, Ukraine ORCID ID: 0000-0002-5548-3906 e-mail: obyd_ts@ukr.net Vasylieva Mariia, assistant of the Department of Economics and Management Ukrainian Engineering Pedagogics Academy, Kharkiv, Ukraine ORCID ID: 0000-0001-9119-2746 e-mail: maria.vyhristyuk.777@gmail.comRead more

JEL Classification: Q10, Q12, Q15 DOI: https://doi.org/10.31521/modecon.V26(2021)-15 Movchaniuk Anastasiia, PhD (Economics), Associate professor of the Department of Public Management and Administration, Uman National University of Horticulture, Uman, Ukraine ORCID ID: 0000-0002-1536-3408 e-mail: anastasiyamov@gmail.com   Conceptual Bases of the Development of Small and Medium-Sized Agricultural Business in the Conditions of Land Reform Implementation   Abstract. Introduction.Read more

JEL Classification: C13, D 23, H 82, K11, R10 DOI: https://doi.org/10.31521/modecon.V26(2021)-22 Tymoshchyk Liliia, Ph.D. (Economics), Scientific secretary of the Research Center for Forensic Examination on Intellectual Property of the Ministry of Justice of Ukraine, Kyiv, Ukraine ORCID ID: 0000-0002-7695-2169 e-mail: mopof@ukr.net   Practical Approaches to Improving the Valuation of Territorial Communities Property   Abstract. Introduction.Read more

JEL Classification: Н21, Н25, Н60, Н71 DOI: https://doi.org/10.31521/modecon.V26(2021)-20 Savitska Svitlana, PhD in Economics, Assistant of the Department of Accounting, Taxation and E-Business Technologies, State Agrarian and Engineering University in Podilya, Kamyanets-Podilsky, Ukraine ORCID ID: 0000-0003-1739-3536 e-mail: ovcharss15@gmail.com   Tax Incentives as an Instrument of Tax Regulation of Ukraine   Abstract. Introduction. In modern economic theory,Read more

JEL Classification: O10, O13, O52; Q10, Q15 DOI: https://doi.org/10.31521/modecon.V26(2021)-06 Dmytriieva Viktoriia, PhD of History, Associate Professor at the Department of Information Systems and Technologies (Faculty of Accounting and Finance), Dnipro State Agrarian and Economic University, Dnipro, Ukraine ORCID ID: 0000-0002-2410-4504 e-mail: dmytriieva.va@dsau.dp.ua   Efficiency of Ukraine Agriculture: Comparative Analysis by Countries   Abstract. Introduction. AgricultureRead more

JEL Classification: Q13, Q14, G 19 DOI: https://doi.org/10.31521/modecon.V26(2021)-21 Sirenko Natalia, Doctor of Economics, Professor, Head of the Department of Finance, Banking and Insurance, Mykolayiv National Agrarian University, Mykolayiv, Ukraine ORCID ID: 0000-0003-1660-1073 e-mail: sirenko@mnau.edu.ua Mikuliak Kateryna, Assistant of the Department of Finance, Banking and Insurance, Mykolayiv National Agrarian University, Mykolayiv, Ukraine ORCID ID: 0000-0001-8317-0360 e-mail:Read more

JEL Classification: M40 DOI: https://doi.org/10.31521/modecon.V26(2021)-27 Shchepina Tetiana, PhD (Economics), Associate Professor of the Accounting and Audit Department, National aviation University, Kyiv, Ukraine ORCID ID: 0000-0001-8538-1145 e-mail: tetiana.shchepina@npp.nau.edu.ua Titarenko Anastasiia, Master’s student, National aviation University, Kyiv, Ukraine ORCID ID: 0000-0003-4523-2705 e-mail: 3599243@stud.nau.edu.ua   Comprehensive Analysis of Cash Flows of the State Enterprise “Antonov”   Abstract. Introduction.Read more