Scientific Bulletin of the National Academy of Statistics, Accounting and Audit

International Standards of Statistical Support for the Management of the Tourism and Hospitality Sector

S. I. Lykholet — 2026-03-31

The article examines international standards of statistical support for the management of the tourism and hospitality sector as a methodological foundation for the formulation and implementation of managerial decisions in the sector. It is substantiated that under conditions of increasing structural complexity of the tourism and hotel business, growing sustainability requirements, and ongoing digital transformation, traditional approaches to statistical accounting and reporting are no longer sufficient to provide effective managerial support. In this context, statistics of the tourism and hospitality sector are increasingly transformed from a tool of descriptive accounting into an active component of the management framework, oriented toward strategic planning, performance monitoring, and evaluation of management outcomes. The evolution of international approaches to statistical measurement of tourism is analyzed, ranging from classical economic tools, particularly the Tourism Satellite Account, to integrated frameworks that incorporate economic, social, and environmental dimensions, most notably the Statistical Framework for Measuring the Sustainability of Tourism (SF-MST). Special attention is paid to the managerial logic underlying the application of international tourism statistics standards, which ensure data consistency and comparability, form a reliable information base for multi-level governance, and enhance the quality of managerial decision-making at macro- and meso-level. The role of information and analytical support is identified as a key integrating element linking statistical data, analytical tools, and management mechanisms within the tourism and hospitality sector. Particular emphasis is placed on the impact of digitalization and use of big data on the transformation of statistical support systems for management. These processes expand the analytical capacity of tourism statistics while simultaneously raising methodological and institutional challenges related to data integration and governance. It is concluded that the implementation and adaptation of international standards of statistical support create the prerequisites for a transition from fragmented statistical accounting to a systemic management-oriented approach to the development of the tourism and hospitality sector. Such a transition strengthens the managerial role of statistics and contributes to achieving both economic efficiency and sustainable development objectives.

Methodological Approaches to the Formation of Statistical Support for Management of the Tourism and Hospitality Sector of Ukraine

A. V. Savytskyi — 2026-03-31

The article substantiates methodological approaches to the formation of statistical support for the management of the tourism and hospitality sector of Ukraine in the context of economic digitalization, the increasing importance of data, and intensified global competition in the tourism services market. It is emphasized that the effectiveness of managerial decision-making in the tourism and hospitality sector depends on the quality, completeness, reliability, and timeliness of statistical information, and the possibilities for international comparability at macro- and micro-level. The analysis covers international methodological standards of tourism statistics (International Recommendations for Tourism Statistics 2008, and the Tourism Satellite Account: Recommended Methodological Framework 2008), as well as Eurostat approaches to the harmonization and unification of statistical indicators measuring the development of the tourism and hospitality sector. The role of official statistics in creating an information base for management is determined, and its limitations in meeting modern managerial needs of economic entities are outlined. The central principles underlying information and analytical support for the tourism and hospitality sector are highlighted: completeness, reliability, timeliness, integration, and international comparability of data. The necessity of combining official statistics, internal management reporting, and analytical tools to create an integrated system of indicators for the development of the tourism and hospitality sector in Ukraine is substantiated. It is shown that the implementation of an integrated information and analytical approach is crucial for improving the validity of managerial decisions and enhancing the competitiveness of the industry.

Transformation of Tax Administration in Ukraine Based on Blockchain Technologies in the Context of Global Practices

O. Yu. Balazyuk — 2026-03-31

The article examines the transformation of tax administration in Ukraine based on blockchain technologies with emphasis on strengthening the accounting dimension of fiscal digitalization. The relevance of the study is determined by the need to create a transparent information environment for recording business transactions, ensuring the reliability of primary data, minimizing discrepancies between financial and tax accounting, and enhancing fiscal security as part of Ukraine's integration into the global digital space. The purpose of the study is to provide a comprehensive analysis of the theoretical and applied foundations of implementing blockchain technologies in the tax administration system, focusing on their impact on accounting organization, tax liability formation, and the digital verification of business transactions in the context of global practices. It has been established that the use of distributed ledger technology creates prerequisites for transforming primary documentation, computerizing generation of accounting entries and tax indicators through smart contracts, and forming a continuous audit trail. It is demonstrated that the integration of blockchain solutions promotes the convergence of financial and tax accounting, enhances the evidential value of accounting data, reduces the risks of manipulation of transaction dates and content, and optimizes tax control procedures. The international experience of applying blockchain technologies in tax administration, electronic document management, and integration with digital identification systems is highlighted. It is argued that a phased implementation of blockchain solutions is advisable for Ukraine, particularly in computerizing tax accounting, monitoring supply chains, and integrating tax registers with financial reporting systems.

Tax Administration in Ukraine in the Context of European Integration: Adapting to EU Standards

H. B. Pogrishchuk — 2026-03-31

Theoretical, methodological, and applied foundations for adapting Ukraine's tax administration to EU standards in the context of European integration transformations, the digitalization of public administration, and wartime economic challenges are revealed. The principal areas for the modernization of Ukraine's tax administration by the requirements of EU law, and the strategic priorities for the further transformation of the system are outlined. The relevance of the topic is driven by the need to enhance the efficiency of the tax system, increase the transparency of fiscal procedures, and strengthen the state's financial resilience in the process of integration into the European economic area. The research subject is the organizational and economic relations arising in the process of reforming tax administration and harmonizing it with EU norms and practices. The information base includes legal acts of Ukraine and the EU, analytical materials of international institutions, and data from the State Tax Service of Ukraine. The study demonstrates that the introduction of electronic services, automated VAT administration, risk-based tax control, and international exchange of tax information contributes to greater procedural transparency, reduced tax risks, and improved administrative efficiency. It is proved that the digital transformation of the tax service, the development of e-audit, and the integration of information systems with European networks create the preconditions for the transition to a service-oriented and analytical model of tax governance. The scientific novelty lies in the further development of theoretical and methodological approaches to the adaptation of tax administration based on the integration of institutional, digital, and compliance-oriented approaches, as well as in the elaboration of an approach to assessing its effectiveness in the context of European integration. It is substantiated that the harmonization of tax administration with European standards contributes to a higher level of voluntary tax compliance, increased trust in fiscal authorities, and the fiscal sustainability of the state.

Developing Post-Customs Control in Ukraine in the Context of European Integration

V. Rudenko — 2026-03-31

Theoretical and applied principles of the development of post-customs control in Ukraine in the context of European integration are substantiated, taking into account EU standards and practices. The features of the transformation of post-customs control in Ukraine in the context of European integration processes, digitalization of customs procedures and reform of the national customs administration system are shown; the regulatory, institutional and fiscal aspects of the development of post-customs control in Ukraine, factors of its effectiveness, further modernization prospects in the context of European integration are revealed. The relevance of the topic is due to the need to harmonize customs legislation with EU law and transition to a risk-oriented model of customs audit in accordance with EU and World Customs Organization standards. It has been established that the institutionalization of post-customs control, enshrined in amendments to the Customs Code of Ukraine and implemented through a pilot project in 2023-2024, contributed to the formation of a systemic mechanism for pre-audit analysis and transactional audit. It has been found that a significant increase in the number of completed customs documentary inspections was recorded in 2024-2025, giving evidence of recovering and strengthening the control function of customs authorities. At the same time, a disproportion has been found between the amounts of additional customs payments based on the results of inspections and their actual receipts to the state budget, which highlights the need to improve tax debt collection schemes and increase payment discipline. It is proven that the further development of post-customs control should be based on the digitalization of procedures, the implementation of automated risk management systems, the use of technologies for big data analysis. It is substantiated that post-customs control in Ukraine is gradually transforming from an auxiliary inspection tool into a strategic mechanism for ensuring fiscal security and facilitating international trade. The European integration vector of development necessitates further harmonization of procedures with European standards, transition to a service-partner model of interaction with business, and integration of digital risk management tools.

The Effective Strategic Management in a Medical Institution: Conceptual Principles

O. V. Baieva — 2026-03-31

The article reveals the conceptual principles of effective strategic management in medical institutions under the conditions of uncertainty. This theme is important in view of the need for adapting strategic management practices in Ukraine, accumulated in countries with high-performing healthcare system. The results of analysis confirm that strategic management in the healthcare sector is a factor underlying its innovation activity, implementation of national programs on reforms of healthcare system, provision of guaranteed scopes of high-quality medical assistance to the country's residents. The principal strategic and financial goals of a medical institution are determined as sustaining the social, medical and economic efficiency. An analysis of a sample of international thematic sources included in Google Scholar, Science Direct, EBSCO, Medline, PubMed, Scopus and Web of Science databases, retrieved by querying the databases using the keyword "Strategic management of healthcare organizations", was made. Based on this analysis, a strategic management model for a healthcare institution by focus area is proposed: relationship between strategic planning and organizational efficiency; strategic leadership; efficiency, productivity and quality of the medical care process; implementation of strategic innovations. Special emphasis is placed on the importance of continual professional development of medical staff. It is stressed that because the healthcare system belongs to the category of R&D intensive ones, strategic development of a medical institution needs to focus on implementing not only medical and biotechnological innovations in medical care and clinical research practices, but also on introducing digital technologies in clinic's management and customer service.

Accounting Information: a Framework for Risk-Based Control in the Local Budget Management System

O. Vasylevska-Smahliuk — 2026-03-31

Effective management of financial resources of territorial communities requires a developed system of accounting support, providing a robust information base for control over the formation and execution of local budgets. Management of public finances is constantly exposed to risks of violations at all the phases of the budget process. Problems of transparency and accountability in budget spending can be properly dealt with by introducing a risk-oriented approach in the control activities. There is a methodological gap between budgeting and accounting systems, creating risks of hidden liabilities and an illusion of fiscal stability. The research objective is to examine theoretical and methodological foundations of accounting systems as an information framework for implementing risk-based budget control in territorial communities. A model of cyclical interaction of the accounting information is proposed, where a high-performing accounting system generates reliable information for effective control and risk management. International approaches (European EPSAS standards, international IPSAS standards, PIFC concept, SIGMA and INTOSAI recommendations) are analyzed, emphasizing the need for transition to accrual accounting, standardization of accounting procedures, and creation of integrated control and audit systems. Common principles of foreign practices are outlined: standardization of accounting tools; integration of internal and external control mechanisms; enhanced transparency and accountability to the public; development of professional competencies of accountants and auditors. The adaptation of international accounting and control standards to Ukrainian communities in the context of European integration and administrative-financial decentralization will help improve the quality of budget management, minimize budget risks, and ensure transparent use of public funds.

The Impact of Fiscal Regulation on the National Economic Security

A. V. Zhavoronok — 2026-03-31

The national economic security nowadays faces significant challenges, e.g. the increasing debt burden, structural imbalances of the tax system, and the reliance of the budget on external financing sources. Fiscal regulation is a key instrument for shaping financial resilience and macroeconomic stability, which makes a study of its impact on economic security highly relevant. The purpose of the article is to highlight the impact of fiscal regulation on the national economic security based on the analysis of the dynamics of key fiscal indicators, and to outline the main trends shaping the financial stability of the state. Fiscal regulation in the context of economic security is defined as a system of government measures aimed at maintaining financial stability, reducing debt and macroeconomic risks, and creating predictable conditions for the sustainable economic development. A comprehensive analysis of Ukraine's fiscal indicators (tax, budgetary, and debt-related) over 2018-2025 has been carried out from the standpoint of the national economic security. An approach is proposed for assessing the impact of fiscal regulation on the sustainability of public finances in the long term, allowing the identification of key risks and imbalances. An analysis of the fiscal indicators over the period in question showed a significant deterioration in Ukraine's economic security. The primary balance of the state budget became negative, with the debt burden growing at a rapid pace, and expenditures on debt servicing nearly tripled compared to 2018. The share of budget financing from foreign sources exceeded 80-95%, thus increasing the country's external dependence. The structure of tax revenues was shifting toward indirect taxes, increasing the tax burden on households and businesses. At the same time, the subsidization of the Pension Fund of Ukraine was gradually decreasing, indicating some improvements in the social security. The overall assessment shows that the national economic security in Ukraine remains poor and continues to worsen. To enhance the economic security, measures are needed to strengthen the internal revenue base of the budget, optimize expenditures, gradually reduce debt dependence, and develop a more balanced tax system.

International Trade in the Context of Global Turbulence: Structural Shifts and Economic Consequences

P. O. Lytvynenko — 2026-03-31

The article analyzes the transformation of international trade under the influence of global economic turbulence caused by pandemics, conflicts, trade wars, and the fragmentation of the world economy. The relevance of the study is emphasized by Ukraine's specific situation, which is experiencing wartime shocks and requires integration into European value chains. The evolution of international trade theories has been systematized, with assessing the impact of global shocks on trade flows. Key transformations of Ukraine's trade architecture have been identified based on the potential of the EU Ukraine Facility plan for export modernization. A comprehensive set of economic adaptation mechanisms has been studied, including export diversification, the development of processing industries, modernization of transport and logistics infrastructure, and government support for strategic sectors. The scientific novelty lies in the comprehensive assessment of trade resilience, encompassing the interaction of global shocks, logistical disruptions, flow regionalization, and institutional integration, allowing both quantitative and conceptual analysis of economic adaptability. The practical significance is in shaping strategies for Ukraine under conditions of global turbulence, where the key determinants of trade resilience are integration into the European economic area, export diversification, infrastructure modernization, and the development of high value-added sectors. The results confirm a systemic transformation of global trade from cost-minimization models to concepts prioritizing resilience, regionalization, and structural adaptation, laying the basis for Ukraine's long-term competitiveness.

Decentralizing Economic Power in Ukraine: Institutional Mechanism, Current Trends, and Fiscal Aspects in the Sustainability Context

I. A. Lomachynska — 2026-03-31

This article reveals the processes of transformation of economic power in the conditions of decentralization in Ukraine, with elaborating on the institutional mechanism for its implementation in the sustainability and socio-economic welfare context. The decentralization of economic power is defined as a systematic redistribution of powers, resources, assets, and responsibility across management levels based on orderly measures, decisions, and the establishment of "rules of the game." Decentralization entails not only the formal redistribution of authority but also the creation of real conditions and institutional capacity for independent and effective decision-making. Consequently, the decentralization of economic power constitutes a vital tool for enhancing management adaptability to local needs and development specifics of individual territories. The institutional mechanism of economic power decentralization is defined as a holistic system of norms, organizational structures, and financial instruments that regulate interactions between economic entities. The key components of this mechanism are proposed. It is demonstrated that the institutional mechanism evolves from a simple redistribution of budget flows toward a complex system of incentives, enabling a transition from "resource allocation"" to "development management" within a specific territory. A matrix of institutional capacity for territorial communities is proposed as a comprehensive tool to assess a community's ability to independently ensure sustainable development and socio-economic well-being under decentralization. Although the symmetric model was found to dominate in the economic decentralization in Ukraine, further development of the local government system should primarily be based on an adaptive (asymmetric) model. Fiscal decentralization was proved to remain the cornerstone among other types of decentralization: financial, market, administrative, and economic. Significant challenges and risks of economic decentralization in Ukraine were identified. Key areas for the further transformation of its institutional mechanism are substantiated, with emphasis on sustainable development and socio-economic growth. Technological modernization, digital transformation, integration with Sustainable Development Goals, energy decentralization, inclusion, and security are proposed as integral elements of this process.

Management Decision-Making in the System of Integrated Controlling of Marketing and Logistics at Enterprise Level: Information and Analytical Support

O. Moskvichova — 2026-03-31

The article highlights theoretical and methodological aspects of creating information and analytical support of enterprise management in the controlling system. The problem is posed by the growing role of high-quality, timely and relevant information in management decision-making, as well as by the need to improve information flows and analytical tools in a dynamic business environment. Insufficient information structure, its duplication or untimeliness reduce management efficiency, which actualizes the need in developing advanced approaches to information and analytical support of controlling. The research purpose is to substantiate the formative and operative features of information and analytical support of managerial decisions in the controlling system, and to determine its key tools. The essence of information systems and information flows in controlling is considered, with outlining the components of information support and requirements for managerial information. The stages of analytical work in information processing are summarized, the role of management reporting as the main tool of information support of management is analyzed. The importance of the balanced scorecard as a tool for integrating financial and non-financial parameters of the enterprise's activities is substantiated. The features of budgeting and financial responsibility centers in the information system of controlling are shown. The differences between the traditional controlling model based on management accounting and budgeting and the advanced analytical model focused on the use of business analysis tools are highlighted. It is substantiated that the business management efficiency largely depends on the quality of information and analytical support for controlling, which should be based on the integration of financial and non-financial indicators, advanced analytical technologies and structured information flows.

Monetary Factors in Forming the Yields of Domestic Government Bonds

O. M. Hrubliak — 2026-03-31

Ensuring fiscal sustainability and effective public debt management has become particularly important amid global economic instability, rising inflationary risks, and uncertainty in financial markets. One of the key mechanisms shaping the cost of government debt instruments is the monetary policy of the central bank, expressed through the key policy rate. The role of the key policy rate as a determinant of the yields on domestic government bonds (OVDP) remains a subject of active scholarly debate and has significant practical implications for the country's fiscal and debt policy. This article reveals the impact of the key policy rate of the National Bank of Ukraine (NBU) on the weighted average annual yields of OVDP with different maturities (short-term, medium-term, and long-term), and formulates practical conclusions and recommendations for monetary and fiscal policy. A comprehensive approach was applied, including the generalization and description of the dynamics of the NBU key policy rate and the weighted average OVDP yields, correlation analysis to identify relationships between indicators, and the construction of a multifactor regression model. The study showed that the relationship between the key policy rate and the weighted average OVDP yields is strong and significant. The regression model demonstrated a high level of descriptive power regarding changes in OVDP yields (coefficient of determination R² > 0.98). Medium-term OVDP appeared to be the most sensitive to changes in the key policy rate, indicating a substantial transmission effect over the medium time horizon. Short-term and long-term yields exhibited divergent reactions driven by market expectations regarding future monetary policy and financing conditions. Empirical evidence confirmed that the reaction of the OVDP market varies depending on the maturity of the instruments, which should be taken into account when shaping the government's borrowing strategy. The conducted research confirmed that the NBU key policy rate is a fundamental factor shaping the structure and level of market interest rates on government debt securities. The obtained results are consistent with theoretical models of monetary transmission and complement the existing empirical evidence on the interaction between monetary and debt policy in Ukraine.

State Budget Revenues in Ensuring the Stability of Public Finances

Z. M. Lobodina — 2026-03-31

The sustainability of public finance in times of endogenous and exogenous shocks results from the ability of public authorities and local self-government bodies to adapt to the changes caused by their impact, and to accumulate sufficient budgetary resources for further expenditure according to the budget schedule, including debt servicing and repayment, without excessive debt accumulation and increased insolvency risks. An important role in this process is played by the combination of tax, transfer (grant), and debt instruments for the formation of budgetary resources. The purpose of the article is to show the dynamics and structure of the State Budget revenues in Ukraine as a tool ensuring the sustainability of public finances, based on assessment of the elasticity of budget revenues and major revenue-forming taxes to GDP, and the correlation between budget revenues and economic dynamics. The analysis covers the period 2021-2026. The econometric approach (log-linear econometric models) was used to assess the sensitivity of cumulative budget income, value-added tax, corporate income tax, and personal income tax to changes in GDP. A significant differentiation of tax responsiveness was revealed, reflecting the different role of taxes in shaping the revenue base and in the functioning of automatic fiscal stabilizers. The results demonstrate the elastic nature of state budget revenues and the structural differentiation of tax responsiveness, which is important in forecasting budget revenues and shaping fiscal policy in the conditions of macroeconomic instability. The results demonstrate the State Budget revenues are a critical factor for the resilience of public finance, and their elasticity assessment is an important tool in enhancing the efficiency of fiscal policy and budget forecasting in times of macroeconomic instability.