The purpose of this research is to develop scientific and pragmatic approaches to optimize the interaction of fiscal institutions in the process of administering property taxes to local budgets in Ukraine, considering contemporary realities and international experience.Results and Conclusions. The article addresses current issues concerning the interaction between government and local authorities in enhancing property tax administration procedures. It substantiates the theoretical determinants of property taxes and highlights their fiscal role within the tax revenue architecture of local budgets in Ukraine and the European Union. An organizational-methodological framework is improved to ensure the administration mechanism of property taxes in Ukraine across key dominants. Using an empirical approach and comparative analysis, the study reveals a positive trend in the share of property tax elements within the structure of local budget revenues in Ukraine. This trend is attributed to fiscal decentralization and cooperative efforts of fiscal institutions in achieving planned property tax revenue targets. First identified the synergistic fiscal effect of further active collaboration among tax authorities, local governments, and taxpayers in the context of forming and updating property registers in Ukraine for taxation purposes based on a value-based approach.Theoretical and methodical approaches to forecasting property tax revenues to local budgets of Ukraine have been further developed, taking into account fiscal policy trends under martial law and using the «forecasting» module of the SPSS statistics package. This approach made it possible to identify the limited fiscal impact of the real estate tax (excluding land), which does not align with global practices and indicates the incomplete fiscal and regulatory function of this tax in Ukraine.Based on the research results, measures are proposed to optimize property tax administration procedures in Ukraine, grounded in principles of cooperation, transparency, compliance, digitalization, and the use of fiscal registers (cadasters).

The article is devoted to the study of the relationship between the size and structure of consumer expenditures of Ukrainian households (as characteristics that largely depend on the economic effectiveness and state income policy) and the potential for intensifying household participation in financing the development of the social sphere (as a prerequisite for Ukraine's approach to the trajectory of sustainable economic development). The theoretical background of the study is formed by the works of C. Boulding, W. Nordhaus and H. Hotelling and scholars united by the research paradigm of the Club of Rome.According to the methodology of sustainable development theories, the authors interpret the spread and deepening of poverty not only as a direct manifestation (result) of negative trends in socioeconomic life but also as a limitation of opportunities for socio-economic development in Ukraine. Accordingly, the characteristics of the concentration of consumer expenditures of Ukrainian households are used as the main criterion for assessing their potential to participate in shaping the preconditions for overcoming negative trends in economic efficiency and living standards of the general population. To assess the degree of concentration of consumer expenditures in Ukrainian households, the Herfindahl-Hirschman indices and the Entropy indices are calculated.The size of the entropy indicator of consumer expenditures of Ukrainian households indicates the inconsistency of their economic behaviour with models of inclusive and sustainable development, and the sustainability over the retrospective period indicates the lack of positive trends in activating the role of consumer expenditures in increasing investment in human capital, which makes it impossible for the social sphere to be sustainable in the context of political unrest, a global pandemic and military conflicts and the militarization of the economy.

Беззаперечним базисом системи управління персоналом за сучасних умов стає стратегічна спрямованість, тобто орієнтація на перспективу, на нарощування кадрового потенціалу та знань, здібностей і спроможностей індивідів на всіх рівнях – державному, регіональному та на рівні окремих суб’єктів господарювання. Ураховуючи, що машинобудування – один із перспективних напрямів у контексті стратегічного розвитку Вінниччини як галузь, у якій виробляють широкий спектр продукції промислового й споживчого призначення та зайнято близько 4 тисяч осіб, проблематика кадрового забезпечення машинобудівних підприємств у стратегічній перспективі з урахуванням поточного воєнного стану та комплексу соціально-економічних проблем регіонального характеру набуває особливої актуальності.Мета дослідження полягає в аналізі сучасної ситуації з кадровим забезпеченням машинобудівної промисловості Вінницької області й визначенні основних чинників формування кадрового потенціалу машинобудівних підприємств на регіональному рівні в умовах воєнного стану.Для досягнення поставленої мети застосовані методи статистичного аналізу й зокрема методи групування, розрахунку середніх величин, обчислення абсолютних і відносних відхилень, а також теоретичні методи порівняльного аналізу, синтезу та логічного узагальнення. Інформаційну базу дослідження склали дані Державної служби статистики України, Головного управління статистики у Вінницькій області, Єдиної державної електронної бази з питань освіти, Вінницького обласного центру зайнятості, Швейцарської організації з упровадження ініціатив сталого розвитку (Helvetas), інформація з відкритих джерел і фінансова звітність машинобудівних підприємств Вінницької області, а також наукові праці з піднятої в роботі проблематики.Висвітлено регіональні чинники формування та розвитку кадрового потенціалу промислових підприємств у наукових та аналітичних працях дослідників та урядових структур окремих країн. Систематизовано теоретичні підходи до трактування понять «формування» й «розвиток», на основі чого визначено ключові напрями формування та розвитку галузевого кадрового потенціалу на рівні окремого регіону. Досліджено машинобудівний сектор Вінницької області з порівнянням окремих показників його функціонування за критерієм розміщення, виду діяльності та кадрового забезпечення. Здійснено аналіз ключових проблем кадрового забезпечення машинобудівної промисловості регіону в площині підготовки фахівців різного рівня. Досліджено чинники формування мотивації індивідів до зайнятості в галузі машинобудування та окреслено базові напрями діяльності органів регіональної влади в напрямі формування та розвитку галузевого кадрового потенціалу.

This study was conducted to assess the impact of audit fees on the quality of auditing services for public interest entities in Vietnam. Data was collected from 25 auditing firms accepted to audit public interest entities in Vietnam, with sufficient survey data for the period 2016-2023. The quantitative results showed that there are 4 main factors that affect the quality of audit services in descending order: reputation/prestige of the auditing firm, qualification of auditors, audit service fees, and size of the auditing firm. Based on these results, the authors propose some recommendations to improve the quality of audit services for public interest entities in Vietnam.This study shows the strong impact of the reputation of the auditing firm on the quality of auditing services. This shows that the auditing industry is a unique industry where trust and professional ethics are put first. Therefore, maintaining the trust of customers and maintaining professional ethics and integrity is a vital factor for the auditing firm. The qualifications of the staff performing the audit are the second factor that greatly affects the quality of the audit. The auditing firm needs to have a practical policy to create conditions for auditors to be trained and improve their professional qualifications, contributing to improving the quality of audit services. Audit fees are the third factor affecting the quality of audits. To avoid unfair competition between auditing firms by reducing audit fees and eroding the quality of audit services, effective intervention from the supervisory agency is needed. At the same time, the auditing firm itself needs to proactively improve its reputation and prestige through continuously updating knowledge for auditors, not competing through reducing fees, thereby improving the quality of audit services.

The article examines current trends in banking activities within EU countries and their long-term impact on the banking sector. It focuses on the role of banks in the economic development of the EU at the present stage. The authors highlight the contribution of banks to economic growth through the mobilization and redistribution of financial resources. The study emphasizes that ensuring the stability and efficiency of the banking system in the EU is achieved through the harmonization and joint regulation of the financial market, which is a cornerstone of the European integration process. The identified modern trends in banking activities within the EU include: continuous improvement of the regulatory mechanism in the European Union; transformational and modernization processes in EU banking, aligning with global economic trends; and the development of online and digital banking. The authors conclude that the current stage of banking development involves a shift in banking technologies, the introduction of innovations, and changes in market behaviour models. Econometric modelling was conducted to assess the impact of factors on profitability levels. The most significant factors influencing the profitability of EU banks were identified as consolidated banking leverage and the growth rate of real GDP. The findings indicate a gradual decrease in profitability in the short term, with prospects for growth in the future. The model underwent all validation stages and demonstrated high predictive quality.The object of the study is banking activities in EU countries and their influence on European economic development.The subject of the study encompasses the theoretical and practical aspects of banking development in EU countries, modern banking trends, and future prospects.

Marketing 5.0 promotes greater transparency and environmental responsibility, which meets the modern requirements of consumers and regulators, ensuring the sustainable development of agro-industrial enterprises. We believe that in today's conditions, this is exactly what modern agribusiness needs. The purpose of the article is to propose an approach to assessing the effectiveness of financial and economic security management of an agro-industrial enterprise, taking into account the transition to marketing 5.0 standards. The object of the study is the financial and economic security management system of an agro-industrial enterprise. Determining the goal and object contributes to the formation of the task of the article, which is to explain in detail the author's approach to assessing the effectiveness of financial and economic security management of an agro-industrial enterprise, taking into account the transition to marketing 5.0 standards. As a result, based on the methodology of integral multi-criteria evaluation, a structural and functional model of analysis of assessments of the level of intensity of implementation of marketing 5.0 according to the dynamics of the market of agricultural products was proposed. An operating enterprise of the agro-industrial sector was selected to assess the level of intensity of implementation of marketing 5.0. A system of conditions for controlling the level of provision of safe marketing development of an enterprise of the agro-industrial sector and a system of conditions for controlling the level of provision of financial and economic security was formed, taking into account the activation of the principles of marketing 5.0. The proposed systems of control conditions are aimed at strengthening the control of the provision of effective strategic management of financial and economic security of an agro-industrial enterprise, taking into account the aspect of the role of marketing 5.0.

Дослідження присвячене аналізові та прогнозуванню фінансового проєктування сталого розвитку територіальних громад у контексті адаптивної державної політики та інноваційного адміністрування змін. На прикладі громад центрального регіону України проведено комплексний аналіз фінансових показників за останнє п’ятиріччя, що охоплює динаміку доходів, видатків, субвенцій і кількості населення. Використання методів економіко-математичного моделювання, багатофакторного лінійного регресійного аналізу та функції бажаності дозволило визначити взаємозв’язок між ключовими фінансовими параметрами та демографічними показниками, а також здійснити прогноз розвитку цих показників на наступні роки. Отримані результати свідчать про неоднорідність фінансової стійкості досліджуваних громад, виявляючи й тенденції зростання окремих бюджетних статей, і змінні співвідношення між доходною та видатковою частинами бюджетів. Застосування інтегрованого підходу сприяє ухваленню обґрунтованих управлінських рішень щодо модернізації місцевого самоврядування, забезпечення соціально-економічного розвитку та ефективного адміністрування змін на місцевому рівні.

This study aims to examine the impact of decision-making power on risk-taking behaviour in household economies in India. It further explores the relationship between decision-making power, perceived risk-taking behaviour, and actual risk-taking behaviour. Further, the study employs the primary data collected through a structured questionnaire. The snowball sampling method was adopted to gather data from 312 retail investors in the study area. The response rate for the sample size is 91.50%. An OLS regression model was constructed to measure the frequency of trading habits as a proxy for the respondents' risk-taking behaviour. The results indicate that decision-making power significantly impacts investors' risk-taking behaviour in Indian household economies. Additionally, decision-making power has a significant impact on perceived risk-taking behaviour. The findings of this study show how decision-making power influences the risk-taking behaviour of retail investors. This study adds value to the literature on behavioural finance and household economies. The results will pertinently support retail investors' decision-making skills in unbiased investment decision-making.

The National Initiative for Human Development (NIHD) is an approach launched by Morocco in 2005 that focuses on promoting entrepreneurship and income-generating activities to improve the labour market in particular and economic growth in general. Numerous studies confirm the positive impact of entrepreneurship on the labour market (Acs, 1992; Audretsch & Thurik, 1999). The purpose of this article is to examine the effect of the projects launched under the NIHD on the number of jobs created, taking into account their legal status. We adopt the statistical data provided by the service in charge of monitoring the projects supported by the NIHD concerning all the young entrepreneurs supported by the NIHD from 2019 to 2023. The results of this paper confirm the existence of a weak correlation between the total number of projects launched and the total number of jobs created. On the other hand, for each legal status, there is a strong correlation between the number of projects supported and the number of jobs created. This weak overall correlation and the strong correlation by legal status are essentially due to the change in the evolution of the number of projects according to their legal status and to the huge difference between the averages of jobs created concerning each legal status.

The post-war development of Ukraine will be associated with the return of a significant number of people who are currently outside the country. Most of them lived in regions where hostilities are or have been taking place, and whose homes have been destroyed. Ukrainians will seek to return to regions close to the borders with the EU. From the perspective of sustainable development, it is necessary to provide them with adequate living conditions and employment opportunities. In this direction, the construction of new housing will be important. However, there is a certain period between investing in housing and its commissioning. Therefore, using statistical data from the Lviv region, a lag model was built to assess the impact of investments in housing construction on the commissioning of new housing in this region. Additional calculations of the F-criterion and the von Neumann criterion confirmed the model's adequacy to the statistical data of the general population and its suitability for further analysis and forecasting of processes. The proposed model of the impact of investments in housing construction is an important tool for making management decisions at the regional government level. It has been established that when determining the investment attractiveness of construction, it is necessary to consider the need to implement energy-efficient and environmentally friendly solutions using local materials and services, the development of housing infrastructure, and support for inclusive design to ensure proper quality of life.