The substantive characteristics of competition for human capital are studied. The positive and negative global effects of competition for human capital are researched. The mechanism for establishing international cooperation in competition for human capital is presented. The determinants of the impact of globalisation and technological changes on competition for human capital are identified. To implement innovative ideas and business models, modern companies need highly skilled personnel. Competition for human capital can have a certain impact on innovative development, macroeconomic stability, social aspects, etc. It is precisely because of the existence of such competition that certain countries invest in education, introduce innovative human resource management technologies. Increased competition for human capital is caused by the migration of skilled workers from one country to another. This is because such workers are looking for better living conditions, opportunities for their own professional development. Technological changes have radically reformatted the requirements for employee qualifications. Through systematic international cooperation, it is possible to create a balanced mechanism of competition for human capital that will be beneficial for many global market participants. In the course of analysing the impact of globalisation and technological change on competition for human capital, determinants were identified. In order to reduce the negative effects of competition for human capital, countries should create certain tools to manage such competition. Relevant management requires an integrated approach that ensures effective adaptation of individual entities of competitive relations to new conditions in the global labour market. In the context of this research, the instruments for managing competition for human capital in the face of global instability were grouped into two main directions: strategic human resource management, technological and organisational adaptation. The proposed groups of tools for managing competition for human capital in the face of global instability allow to create a balanced approach to managing such capital.

The digitalization of higher education in Ukraine is both a challenge and a key driver of transformation amid global technological shifts. Universities must adapt to digital realities and foster students’ competencies for success in the digital economy. Educational programs require constant updates aligned with market needs and knowledge system trends. This article substantiates knowledge management as a strategic tool for shaping digital competence training. It examines the integration of research, innovations, and analytics into the learning process and proposes a model connecting knowledge management systems with e-learning platforms to align education with real market demands. The findings support strategies for digital program transformation, enhanced internal communication, and creation of a structured knowledge base for high-quality training of digital economy professionals.

A comprehensive understanding of the fact that the role of business process automation is currently growing, as well as the timely use of relevant information resources as a catalyst for taking managerial actions, has been formed. It has been proven that traditional practices for protecting corporate resources of enterprises, which are embedded in classical mechanisms for managing their financial and economic security, are unable to respond quickly and effectively to digital risks, allowing attackers and fraudsters to gain access to internal information of a business structure and use it for selfish purposes or transfer it to the company’s competitors, devaluing trade secrets. The purpose of the study is to specify the modern features of the formation of a mechanism for managing the financial and economic security of an enterprise during its development in the context of digital transformations. The study used the methods of content analysis, synthesis, specification and generalization, as well as the graphical method. It is proposed that the mechanism for managing financial and economic security in the era of the spread of digitalization trends be considered a set of management actions aimed at predicting, assessing and counteracting threats to corporate resources and achieving the strategic goals of the enterprise, which are formed in the external, internal and digital spaces of its activity and development. The stages of forming the mechanism for managing financial and economic security of the enterprise during its development in the conditions of digital transformations are generalized and formalized. The structure of such a mechanism should contain elements aimed at maintaining a reasonable balance between the willingness of the company’s management to take risks to achieve strategic goals and the need to do so gradually, with an eye on possible negative scenarios that will unfold in the pursuit of overly ambitious financial and economic results. It is substantiated that the development of a comprehensive mechanism for managing financial and economic security in the context of digital business transformations requires a deep understanding by management of both the financial and technological aspects of implementing business processes in the digital economic environment, constant adaptation to changing economic conditions, skillful use of the latest digital tools, and the formation of a new security-oriented digital ecosystem in the enterprise.

The development of digital technologies and globalization processes create new challenges for the strategic management of online retailers, particularly regarding high-quality information support. This article examines the role of information as a key asset that determines the efficiency of business processes and a company’s competitiveness. The main methods of data collection, processing, and analysis necessary for making well-founded management decisions that allow businesses to adapt their strategies to changing market conditions are reviewed. Particular attention is given to the use of modern technologies in online retail. CRM systems facilitate personalized communication with customers, ERP systems ensure integrated business process management, and BI analytics and Big Data enable forecasting consumer behavior and identifying market trends. Web analytics plays a crucial role, allowing businesses to assess the effectiveness of marketing campaigns, study visitor behavior on websites, and optimize sales channels based on the collected data. Logistics solutions are critically important for the efficiency of online retail. The implementation of WMS systems optimizes warehouse operations, monitors inventory levels, and ensures timely order fulfillment, which is a key factor in improving customer service quality. At the same time, TMS systems enhance transportation logistics efficiency, minimize delivery costs, and improve order accuracy. A comprehensive approach to strategic information management is proposed, providing online retailers with competitive advantages. The integration of internal and external information flows enables businesses to swiftly adapt their strategies to market changes, improve operational efficiency, and enhance customer interactions. It is proven that the effective use of modern information technologies, such as artificial intelligence, automated analytical platforms, and demand forecasting algorithms, is a key factor in the long-term development of online retailers in the digital economy.

In the context of significant socio-economic upheavals, prolonged martial law in the country, digital transformation, changing world order, large-scale financial crises, and pandemics, Ukrainians should take care of a high-quality taxation system and independent filling of budgets of all levels, without loans and grants from partners. The purpose of the article is to analyze tax revenues to the national and local budgets of Ukraine under martial law and to determine possible ways of digital transformation of the national taxation system in the near future. The article substantiates that the importance of digitalization for the taxation system is beyond doubt, because businesses are systematically digitizing their activities, digital entrepreneurship is emerging, e-commerce is developing rapidly, and online trading is becoming more widespread. It is scientifically argued and proven that the administration of taxes, fees, and collection of duties require special attention from fiscal institutions, because this is the filling of the national and local budgets. It was found that the top revenues to local budgets in Ukraine for 2024 were from personal income tax, single tax, and property tax. The main priorities of the Ministry of Finance of Ukraine for the near future and changes in the share of actually collected taxes and fees in favor of the budget revenue in 2024 compared to the expected replenishment of the State Budget of Ukraine in 2025 were deeply and comprehensively analyzed. The scientist in the article expresses his scientific opinions and takes the position that modern breakthroughs and technological innovations create undeniably important and necessary conditions for changing key tax rules in the course of tax collection at various levels; in particular, it is about reducing transaction costs, which increases the mobility of the tax base. In addition, the large-scale digitalization of the tax system in the country organizes and ensures high-quality, reliable, and transparent control over the tax base by digitizing reporting, auditing, and working with new progressive software for tax inspections.

The article examines the problem of disproportions in the financial support of higher education institutions in Ukraine in the context of transformation of the State funding mechanisms, in particular in the context of the introduction of a formula-based approach to the allocation of budget funds. The essence of the problem is that, despite the formal orientation of the formula to the performance of higher education institutions, the practical functioning of the mechanism shows limited efficiency. One of the most controversial components of the current formula is the regional support indicator, which is supposed to perform a certain compensatory function. However, the decrease in the sensitivity of this variable in 2024 indicates an imbalance between the declared intentions and the actual effectiveness of the financial instrument. The purpose of the study is to empirically assess the impact of key parameters of the formulaic distribution of funds, in particular the regional support indicator, on the amount of funding for higher education institutions, as well as to identify asymmetries arising from uneven financial support in the territorial context. The methodological basis of the study includes the analysis of regulations, comparative processing of aggregate statistical indicators, building analytical correlations between the performance of higher education institutions and the amount of funding, as well as simulation modeling of hypothetical scenarios for the functioning of the regional coefficient. The results of the analysis showed that despite the growth of the aggregate indicator of the efficiency of higher education institutions, the share of funding that depends on results tends to decrease. Instead, the significance of the regional support indicator as a compensatory mechanism has almost halved, which calls into question its ability to perform the function of financial support for institutions in regions with a critical level of risk. Additionally, it was found that the reduction in funding per student negatively affects the conditions for the implementation of educational programs, especially in regional higher education institutions. The conclusions substantiate the expediency of revising the parameters of the current funding formula in order to increase its adaptability to spatial and security imbalances. The introduction of a multi-factor model for assessing regional impact is proposed. The practical significance of the study lies in the formation of prerequisites for a more equitable and strategically oriented redistribution of the state order.

The aim of the study is to summarise the theoretical foundations and develop the main elements of the methodology for studying the development of the EU digital economy. The emergence of the digital economy in the EU contributes to deepening economic and political integration, building a common socio-economic and institutional space of the EU, and has led to the expansion of its competences and the range of its economic policy directions. The article substantiates the need to study the digital economy at the international and regional level and the importance of the scientific problem, developing the theoretical and methodological foundations for this. The specifics of understanding the EU’s digital economy as an object of research are identified. The EU digital economy is presented as a system and an environment. The article summarises the main factors, conditions and limitations of the development of the EU digital economy, as well as the prerequisites for intensifying this process. The main methodological tasks of studying the processes of the EU digital economy development are formulated. The theoretical foundations of the study of the EU digital economy are summarised and divided into three sections: philosophy as a basis for research; economic concepts and theories; concepts and theories from other sciences. The methodological principles on which the EU’s digital economy concept is based are formulated. The main methods of studying the EU digital economy, in particular, special methods of analysis, as well as the statistical basis for such analysis are identified. The main aspects of the EU’s digital economy (regional and integration, economic, social, institutional, technological, and global) are identified. A structural and logical scheme is proposed and the main directions of research on the processes of the EU digital economy development are identified. On this basis, it is proposed to substantiate the European model of the digital economy.

The study defines the essence of creditworthiness as a multidimensional indicator, including financial stability, liquidity and the ability of an enterprise to generate sufficient cash flow to fulfill its obligations. Different approaches to the interpretation of creditworthiness in the scientific literature are analyzed, which allowed to highlight the key aspects of its assessment and identify the main factors that affect the level of creditworthiness of enterprises. It is found that the creditworthiness of an enterprise is determined not only by its current financial condition, but also by the efficiency of its business model, quality of management, level of risk management and ability to adapt to changes in the economic environment. Particular attention is paid to the study of accounting and information support for creditworthiness management, its structure and tasks, as well as the role of high-quality financial monitoring in the process of making management decisions. It is determined that the effectiveness of this mechanism largely depends on the level of automation of accounting processes, integration of modern digital technologies, use of artificial intelligence and analytical platforms for analyzing financial data. The article also considers the issue of improving the accuracy of credit risk assessment, which is an important factor in making decisions on attracting credit resources and optimizing the capital structure of an enterprise. On the basis of the study, the author substantiates directions for improving the mechanism of accounting and information support, including the integration of modern information technologies, automation of financial monitoring, application of forecasting models for assessing credit risks, development of effective methods for assessing financial flows and improving the quality of analytical procedures. The proposed approaches will help to increase financial transparency, minimize insolvency risks, optimize credit resource management, and strengthen the position of enterprises in an unstable economic environment. The results of the study can be used to improve the accounting and analytical systems of enterprises, improve methodological approaches to assessing creditworthiness and develop financial management strategies that ensure the stable development of enterprises in the long term.

The article analyses the impact of the procedures adopted in Ukraine for the establishment of corporate business entities on management priorities and management decisions in the field of international management: organizational, marketing, financial and investment. It has been determined that the main characteristics of business assessment of the quality of such procedures are convenience, speed and cost-effectiveness. The study presents a meaningful and consistent structure of the relevant set of organizational and managerial founding actions in the context of comparing digital and non-digital formats for implementing the components of the general procedure for the formation of corporate-type business structures in Ukraine. The author identifies the peculiarities of the procedure and filling the founding process with digital formats in relation to such a legal form of business as a limited liability company. The article identifies promising opportunities for transforming the offline components of the founding process of corporate business entities into an online format. The author proposes a methodology for expert assessment using appropriate weighting factors which reflect the strength of influence of individual organisational components of the establishment process (actions and stages) on the overall level of its digitalization. The practical application of this methodology has made it possible to identify priority offline components (actions) of the process of formation of corporate business entities that are promising for digital transformation. This transformation is defined as an important factor in improving the efficiency of functioning of both the commercial sector of the economy and the institutions of state regulation of business activity. It is noted that it is important to ensure the investment attractiveness of the country and attract foreign direct investment to constantly move towards increasing the degree of digitalization of the founding processes of corporate business entities in Ukraine. The article identifies promising opportunities for transforming non-digital organizational actions into digital ones as one of the ways to develop the business environment in the country.