Economy, finances, management: Topical issues of science and practical activity


Issue №: 1 (63)

Published: 2023.05.12
DOI: 10.37128/2411-4413-2023-1

The journal deals with the issues of efficiency of functioning of the national economics and organizational forms of management of the national economy. Attention is paid to the problems of marketing, management and efficiency of production and economic activity of agrarian enterprises. The issues of public administration and administration, accounting and taxation, banking and insurance, forecasting and modeling of economic processes, foreign economic activity, commodity flows of economic entities and their infrastructure support.

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DOI: 10.37128/2411-4413-2023-1-7
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LABENKO Oleksandr – Candidate of Economical Sciences, Associate Professor of the Department of Finance, National University of Life and Environmental Sciences of Ukraine (03127, Kyiv, 11, Heroyiv oborony Str., e-mail: labenko@nubip.edu.ua).


Today, humanity is at a stage where further development is possible only if economic, environmental and social factors are effectively combined to ensure sustainable development of the society. Their implementation largely depends on the available financial resources. The COVID-19 pandemic and the russian federations war against Ukraine have increased the risk of a divergence between the developed and developing countries. The article notes that there are various forms of sustainability, including environmental (biodiversity conservation), economic (achieving a balance between the economic efficiency of enterprises and environmental issues) and social (ensuring social justice). The factors that have led to an increase in the financing gap for sustainable development goals are outlined: a decline in income in developing countries; an increase in public spending in these countries. The impact of the COVID-19 pandemic and the russian-Ukrainian war on the financial development of countries is determined. It is established that in order to achieve the Sustainable Development Goals by 2030, developing countries need additional funding, which can come from four sources: domestic public resources (or revenues), international public resources, domestic private resources or international private resources. Sources of external financing include international trade, foreign direct investment and other private flows (from businesses and individuals), international financial and technical cooperation, and external debt. One of the priority domestic sources of financing is tax revenues. Combating tax evasion and illicit financial flows is also important. Factors to facilitate the strategic planning and financing for sustainable development at the national and regional levels in Ukraine include: developing an integrated national financial system; conducting a rapid integrated assessment of the inclusion of sustainable development goals in national and subnational planning; reviewing of all current methods of financing sustainable development; and assessing the system of budgeting for sustainable development. The paper also reflects the key points of the EBA's research on sustainable development in Ukraine.

Keywords: sustainable development, sustainable development financing, financial support, finance, sustainable development goals, developed countries, developing countries

List of references

1. Financing for sustainable development at a tipping point. oecd-ilibrary.org. Retrieved from: https://www.oecd-ilibrary.org/sites/fcbe6ce9-en/1/3/2/index.html? itemId=/content/publication/fcbe6ce9-en&_csp_=324f5278c3cd15483ec0c51666af 7400&itemIGO=oecd&itemContentType=book#section-d1e7988 [in English].

2. Financing for Sustainable Development Framework. dwgg20.org. Retrieved from: https://dwgg20.org/app/uploads/2021/09/Financing-Sustainable-Development-Framework.pdf [in English].

3. Financing sustainable development. international-partnerships.ec.europa.eu. Retrieved from: https://international-partnerships.ec.europa.eu/policies/sustainable-growth-and-jobs/financing-sustainable-development_en [in English].

4. Funding the achievement of the SDGs in Ukraine: four key factors for success. (2023). jointsdgfund.org. Retrieved from: https://www.jointsdgfund.org/article/funding-achievement-sdgs-ukraine-four-key-factors-success [in English].

5. Global Outlook on Financing for Sustainable Development 2023: No Sustainability Without Equity. oecd-ilibrary.org. Retrieved from: https://www.oecd-ilibrary.org/sites/fcbe6ce9-en/index.html?itemId=/content/publication/fcbe6ce9-en.

6. Haldenwang, C., & Laudage, S. (2019). Financing for Development and Domestic Revenue Mobilisation: More International Reforms Are Needed. Briefing Paper, 13. Retrieved from: https://www.idos-research.de/uploads/media/BP_13.2019.pdf. DOI:https://doi.org/10.23661/bp13.2019 [in English].

7. Kang, X., Wang, M., Lin, J. et al. (2022). Trends and status in resources security, ecological stability, and sustainable development research: a systematic analysis. Environmental Science and Pollution Research, 29, 50192–50207. DOI: https://doi.org/10.1007/s11356-022-19412-7 [in English].

8. Parra, S.N., Pezzini, M., & Stead, J. (2020). Mind the SDG gap: don’t forget sustainable domestic financing. oecd-development-matters.org. Retrieved from: https://oecd-development-matters.org/2020/03/04/mind-the-sdg-gap-dont-forget-sustainable-domestic-financing/ [in English].

9. Robust and predictable sources of financing for sustainable development. sdgpulse.unctad.org. Retrieved from: https://sdgpulse.unctad.org/financing-development/ [in English].

10. UN 2023 Financing for Sustainable Development Report. donorplatform.org. Retrieved from: https://www.donorplatform.org/publications/ financing-for-sustainable-development-report-2023/ [in English].

11. What is sustainability? Definition, types and examples. (2022). becas-santander.com. Retrieved from: https://www.becas-santander.com/en/blog/what-is-sustainability.html [in English].

12. What is sustainable development? bmuv.de. Retrieved from: https://www.bmuv.de/en/topics/sustainability-digitalisation/sustainability/what-is-sustainable-development [in English].

13. Indeks staloho rozvytku 2022 [Index of sustainable development 2022]. eba.com.ua. Retrieved from: https://eba.com.ua/wp-content/uploads/2023/01/Sustainability-Index-2022-short-version-for-December-29.pdf [in Ukrainian].

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About journal

Topics of the journal:

051 Economics

071 Accounting and taxation

072 Finance, banking and insurance

073 Management

075 Marketing

076 Business, trade and exchange activities

241 Hotel, restaurant and catering 

281 Public administration


Key information:
ISSN (print): 2411-4413
DOI: 10.37128

The journal “Economy, finances, management: Topical issues of science and practice” is included in the "List of Scientific Professional Editions of Ukraine". 

The scientific edition is assigned the Category "Б" in the field of economics in specialties 051, 071, 072, 073, 075, 076, 241, 281

(Order of the Ministry of Education and Science of Ukraine No. 249, March 17, 2020).

The journal “Economy, finances, management: Topical issues of science and practice” has a Digital Object Identifier (DOI)

The journal “Economy, finances, management: Topical issues of science and practice” is indexed in such database as Index Copernicus Value (https://journals.indexcopernicus.com/search/form)


The editorial board of the journal is guided by the principles of scientific, objectivity, professionalism, informational support of the most significant innovative researches, observance of standards of publishing ethics.

The purpose of the journal "Economics, finances, management: Topical issues of science and practical activity» is the coverage of leading scientific ideas in the economic, financial and management activities of the sectors of the national economy and the involvement of representatives of the domestic and foreign scientific professional community.


Objectives of the journal:

  • publication of research findings on innovation in the economy, financial and management spheres, innovation of production processes;
  • expanding partnerships with international scientific publishing organizations;
  • enhancing the culture of reviewing and annotating published material;
  • adherence to editorial ethics.


Article publishing is a paid service. Cost for printing in professional publications in accordance with the Decree of the Cabinet of Ministers of Ukraine of August 27, 2010 No. 796 "On approval of the list of paid services that can be provided by state educational institutions, other institutions of the educational system belonging to state and communal ownership" and the order Rector of the Higher Education University Mazura VA dated March 14, 2018 No. 93 “On setting the cost of printing in professional editions of the University”.

The cost of printing one page in professional editions of the university is 60 UAH.

An additional copy of the magazine with the mailing list costs 450 UAH.

Recipient: Vinnytsia National Agrarian University MFO 820172 Current account No. 31256282102055 Code 00497236 Bank State Treasury Service of Ukraine, Kyiv. VAT payer code 004972302286. Registration number 100271744. Purpose of payment: for printing an article in the journal: ”Economy, finances, management: Topical issues of science and practical activity "

History of journal:

It was founded in 1997 under the name "Bulletin of the Vinnytsia State Agricultural Institute". In 2010-2014 he was published under the title “Collection of scientific works of Vinnitsa National Agrarian University”.

From 2015 ”Economy, finances, management: Topical issues of science and practical activity” (Certificate of State Registration of Mass Media No. 21154-10954 of PR as of December 31, 2014)

According to the decision of National Council of Television and Radio Broadcasting of Ukraine from 25.04.2024 No. 1337 the scientific journal «Economy, finances, management: topical issues of science and practical activity» has the ID of the Media R30-05171.