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


Issue №: 3 (65)

Published: 2023.09.24
DOI: 10.37128/2411-4413-2023-3

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: 10.37128/2411-4413-2023-3-3
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MARTYNENKO Valentyna – Doctor of Economics, Professor, Professor of the Department of Public Finance, State Tax University (08205, Irpin, Kyiv region, 31, University Str., e-mail: martynenkovv@ukr.net).


The actualization and practical implementation of the concept of sustainable development in Ukraine began after 2015, when our country officially joined the global process of ensuring the Sustainable Development Goals. The purpose of the article is to study the place of local self-government in the financial support of the strategy for achieving the Sustainable Development Goals of Ukraine in the context of limited budgetary resources and decentralization. In the course of the analysis of the strategic role of local self-government in the financial support of the  Sustainable Development Goals of Ukraine, it is found that municipal authorities, whose financial resources account for 35.0% of public finances, are responsible for achieving strategic objectives in the context of 7 Goals (41.2%). In order to assess the strategic potential of financial support for the Sustainable Development Goals at the regional level, the author proposes a methodological approach that takes into account the Pearson’s pairwise correlation coefficients. In this case, the values are taken that show a high density of stochastic relationship between the relevant indicator of formation and distribution of financial resources of local budgets and the indicator of the Sustainable Development Goals. There should also be an unidirectionality of Pearson’s coefficients with the intended purpose of the indicator. The progress in achieving the strategic objective (sub-objective) is based on the indicators with the highest correlation coefficients. It is substantiated that significant progress was made at the regional level in 2015-2021 with regard to Goal 17 «Partnership for Sustainable Development», since positive trends in the dynamics of 55% of the indicators of strategic objectives («sub-goals») were recorded. The author’s further research will focus on assessing progress towards achieving the Sustainable Development Goals in Ukraine, the financial support of which is the responsibility of local self-government bodies, especially in the context of martial law.

Keywords: sustainable development, strategic task, goal, financial autonomy, local authority, local budget

List of references

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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 250 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)

The journal is the successor to the edition ”Collection of Scientific Papers of Vinnytsia National Agrarian University. Series: Economic Sciences. "