The article offers a critical assessment of both international and national methodologies for determining direct and indirect damage to agricultural enterprises caused by war. It proposes laying the groundwork for a fair and corruption-free compensation policy by enhancing information support for loss assessment, based on the financial and statistical reporting of economic entities. Methodological approaches to damage assessment and the results of such assessments, as outlined in the «Ukraine Rapid Damage and Needs Assessment: February 2022 - February 2023» report, conducted by the World Bank in collaboration with the European Union, the United Nations, and the Government of Ukraine. The influence of various factors on the formation of indirect losses of enterprises was evaluated. Specifically, the factors affecting the reduction of selling prices for agricultural products, decrease in production volumes, and increase in production costs were analyzed. The impact of these factors was assessed based on relevant statistical data from 2019 to 2021 and 2022. The influence of the factor of increased production costs on the formation of enterprise losses due to war was demonstrated using the example of an agricultural enterprise’s activities in both pre-war and war periods. In-depth studies of indirect damage of enterprises that did not suffer direct damage from military operations was conducted, with the aim of using such information in the compensation policy of the state. In particular, the Appraisal Methodology, developed by the Ministry of Economy and the State Property Fund of Ukraine and required for use by appraisers and forensic experts when assessing damages and lost profits, was approved. Based on the results of its implementation, it was determined that for an average successful agricultural enterprise, the lost profit could amount to up to 1.4 million USD annually. This confirms the hypothesis that, irrespective of direct damage, all businesses incur indirect losses due to the war. Thus, the findings demonstrate that the current normative approach, which dictates that indirect losses of enterprises are compensated only if direct damage is caused by military actions, is unjustified. The widespread neglect of these losses poses a threat to the implementation of a fair compensation policy. The article substantiates the necessity of implementing a mandatory assessment of such losses for all business entities independently, along with the introduction of separate reporting to establish an information base for future compensation policies. The research is based on the use of methods of analysis, synthesis, modeling, analogy and comparison. Calculation methods and forecasting methods were applied during the approbation of the appraisal Methodology.

The current state of socio-economic development, characterized by a radical change in the technical and technological paradigm in a globalized world, is marked by new phenomena and processes. In contrast to previous eras, when the formation of new technological methods of production was based on a small number of breakthrough inventions that changed the structure of production, today we observe an avalanche-like development of inventions, the products of which destroy the stability of all spheres of society. Accordingly, all resources possessed by a modern company must meet the requirements of the time in terms of their quality. Under such conditions, not only intellectual capital but also other components, that enable companies to maneuver in their innovative development, become very important. Based on the analysis of modern conceptual approaches to determining the essence of the categories “structural capital” and “intellectual capital”, the article forms the concept of “national structural capital”. The latter is presented as an infrastructure for the formation, implementation and development of national human capital, an organizational and institutional system for the expanded reproduction of knowledge and skills of members of society. For the quantitative measurement of national structural capital, a methodological framework is proposed, which is based on the integral index of national structural capital created by the authors; its components are justified: knowledge & technology outputs, intangible assets, research & development (R&D), knowledge workers, knowledge absorption. Based on the proposed methodology for determining the integral index of national structural capital, its value was calculated for 26 countries for 2018-2020 and the dynamics for the period under study were shown.

The purpose of the study is to develop effective ways to solve the problems of managing the quality of the loan portfolio of the Ukrainian banking sector in the context of the financial crisis caused by the russian-Ukrainian war. In the course of the study, such scientific methods as fundamental provisions of the credit portfolio theory, multifactor regression analysis, extrapolation, trend analysis, mathematical programming, etc. have been used. A methodical approach to the study of contemporary problems and prospects of loan portfolio quality management under martial law, consisting in modelling the profitability of the Ukrainian banking sector, taking into account the quality of the loan portfolio, has been proposed. This approach is implemented by constructing a two-factor power regression equation; forecasting with the establishment of confidence intervals and the development of 3 forecast scenarios (realistic, pessimistic and optimistic); solving the target function to maximize the profit of the banking sector, taking into account the restrictions formed on the basis of forecasting results. A power model of dependence of Ukrainian banking sector profitability on the volume of loan portfolio and non-performing loans has been built and its statistical significance has been established on the basis of official statistics for 2012–2022. It has been determined that an increase in the volume of the bank loan portfolio by 1% leads to an increase in bank income by 3.1%, while an increase in the volume of non-performing loans by 1% leads to a 0.28% reduction in revenues of the banking sector of Ukraine. The loan portfolio and NPL series have been extrapolated to 2023–2025, which is consistent with the medium-term, as long-term projections would be unreliable under martial law and deep recession. According to the results of medium-term forecasting and optimization, it has been proved that the maximum growth of bank revenues by 60.4%, compared to 2022, is possible with an increase in the loan portfolio by 18.9%, a reduction of non-performing loans by 26% and a reduction of their share in the loan portfolio by 13.9%. It has been justified that the key condition for maximising bank revenues is the soonest termination of the russian-Ukrainian war and further expansion of effective government concessional lending programs. In particular, the effectiveness of the state program “Affordable Loans 5–7–9%”, which provided 19% of the bank loan portfolio in Ukraine and became a key mechanism of anti-crisis business support both during the COVID-19 pandemic and during the large-scale invasion from 2022 during the russian-Ukrainian war, has been substantiated.

The influence of the migration of the Ukraine’s population to the countries of the European Union on their labor potential during the Russian Federation’s military aggression against Ukraine has been studied. It has been established that since the beginning of spring 2022, Ukrainian war refugees represent a highly educated workforce for a number of European countries. The paper has assessed the labor potential of Ukrainian war refugees, which consists mainly of the economically active population, highly educated people, scientists, employees, young people with higher education, with prevailing share of women with children. Currently, the EU countries consider the prospect of a transition to a climate-neutral economy, which will influence such sectors as construction, energy, manufacturing and transport that, in turn, will require additional labor force with new skills. It is the significant intellectual component of the labor potential of Ukrainian war refugees that contributes to the rapid transition of the EU countries to a green and digital economy, which requires economic restructuring and transformation of labor markets. It has been proven that the massive migration flow of Ukrainian war refugees to the EU countries during the war will have a positive effect on thei labor potential and economic development. This is indicated by factors such as unemployment decrease and per capita GDP growth in the EU countries. It has been proved that there is a need for labor in the host countries. The study of political issues will enable migrants to live profitably in areas with a large number of representatives of the same ethnic group. The positive influence of the labor potential of the migration movement of the Ukraine’s population on the labor market of European countries has been proved. This will result in the improvement of the economy and increase in the relatively high employment rates among the mono-ethnic population. Therefore, it is important to monitor the situation closely to avoid any potential problems at the local labor level or in specific occupations.

The aim of the article is to develop an applied methodology for identifying promising areas of agricultural development in Ukraine, which is based on the optimization of the tax burden on the industry through the use of production and institutional function. The theoretical and methodological basis of the study is the concept of Laffer curve and methods of scientific knowledge (econometric methods of studying the impact of taxes on the economy, regression analysis). The study uses a methodological approach that allows to optimize the tax burden on agriculture, which increases the industry’s output at a significantly lower level of the tax burden. With the help of econometric modeling, the optimal values of the tax burden have been calculated; the main patterns of the impact of the tax burden on the economic growth of agricultural production have been determined. The modern development of agriculture within the framework of the concept of sustainable development should be aimed at achieving food security and slowing down global warming. In order to obtain opportunities for the real implementation of the declared sustainable development goals in practice, economic entities in the country’s agricultural sector must function effectively according to the criteria of socio-economic, environmental and financial efficiency. One of the most effective levers for achieving such components of efficiency in the current conditions of the development of agriculture in Ukraine is the optimization of the tax burden. It has been established that the indicators of the tax burden have a significant impact on the development trajectory of the industry and form opportunities for increasing the level of social protection of the population. To identify and model the impact of the tax burden on the development of agriculture and the possibility of achieving signs of sustainable development, it is proposed to use a four-factor production-institutional function. As econometric parameters of the functioning of the economic and production system of the agrarian sector, the level of wages, the volume of capital investments, land area, and taxes are chosen. The econometric parameters demonstrated by the elasticity coefficients of the selected factors made it possible to calculate the Laffer points of the first and second order, on the basis of which the level of the tax burden is justified, which contributes to the growth of agricultural production in the context of tax optimization. pressure on the industry. Further research should be aimed at developing a strategy for the development of agriculture in Ukraine

SMEcos (Small and Medium Ecopreneurs) are critical players in the circular economy and achieving the goal of sustainable development. This is especially true because SMEcos have long been the backbone of economic progress, and entrepreneurs make a significant contribution to the sustainable use of natural resources and the reduction of development problems. Therefore, this research looks at the problems and opportunities faced by small and medium-sized ecopreneurs. The terms “sustainable development”, “circular economy”, and “ecopreneurship” have been discussed in the research. It also considers how SMEcos might contribute to the development of a circular economy. As a theoretical framework, the survey is based on sustainability theory. To conduct thorough study, relevant and accurate learning theory and reports have been employed. Entrepreneurs face four major challenges: financial availability and accessibility; a lack of planning, competent labor, and appropriate management skills; a lack of competitiveness, technical innovation, and consumer loyalty; and a lack of legal and regulatory framework as well as social considerations. The SMEs offers significant potential for entrepreneurial development, according to the results. New entrepreneurs are frequently confronted with rivalry, unforeseen business obstacles, and other reasons when faced with external hurdles. In addition, the results of the study have revealed a number of concepts that can help entrepreneurs overcome difficulties, such as being optimistic in the face of difficulties, spreading an idea and vision to potential investors, etc.

The article examines the issue of economic assistance from EU member states to Ukraine to overcome the negative consequences of the Russian Federation’s military aggression against Ukraine. In the economic literature, the issue of Russia’s military aggression against Ukraine is focused mainly on the analysis of sanctions and other measures aimed at increasing pressure on the Russian economy and reducing its potential for military aggression. Less attention in the literature has been paid to the supportive measures for countries that have suffered from external military aggression. Therefore, the analysis of systematic data on the economic aid of the EU countries to Ukraine will provide an opportunity to identify factors of the economic aid from the Western countries, namely the EU and its sectoral distribution. The article proves that the issue of maintaining macroeconomic stability becomes fundamentally important for Ukraine on the back of an increase of its military expenditures, a substantial decrease in budget revenues, the need to maintain a certain level of social expenditures, a significant decrease in export potential and a partial Russian infrastructure blockade. That is why the EU’s financial support for Ukraine looks more important than ever. The article proposes economic-mathematical models based on the regression-correlation method for determining the determinants of EU economic aid to Ukraine. The results of the analysis show that total aid to Ukraine is significantly correlated with the donor country’s trade relations with Ukraine, the presence of a common border with the Russian Federation, and is inversely proportional to the size of the donor country’s economy. Countries with a larger share of migrants from Ukraine are the largest providers of financial aid to Ukraine. Humanitarian aid significantly correlates only with imports to Ukraine. Military aid depends on the size of the donor’s economy and the presence of a common border with the Russian Federation. No evidence was found of the influence of the following indicators on aid to Ukraine: direct investment in Ukraine, distance from Ukraine, total development aid to the countries of the world. The research allows to conclude that among the EU member states the main donors during the Russian-Ukrainian war were Germany, Poland and France and in relative terms – the Baltic states and Poland. The future development of the Ukrainian economy and foreign trade in general and in particular with EU member states will largely depend on the restoration of the country’s destroyed export structure and access to the seas.

Insurance, as one of the main methods of distributing various risks that arise in an open market economy, is itself subject to certain risks. Its consistency, financial stability, as well as the sufficiency of financial results for the recovery of activities in the future are critical not only for insurance companies, but also for the regulatory body of financial bases and reinsurance subjects. It is important to ensure financial stability and confidence in financial markets, especially for countries with transition economies that have transformed from a closed economy to an open one. The article includes the analysis of the insurance organizations of Azerbaijan. Based on a systematic approach, analysis, synthesis, graphical and statistical methods, the main indicators of the insurance market and insurance organizations for the last time have been studied. The article examines the peculiarities of the formation and development of insurance relations in Azerbaijan, analyzes the stages of insurance development, assesses the impact of state decisions on the regulation of insurance organizations on their financial condition. The author has examined the dynamics of insurance premiums and insurance payouts in Azerbaijan over the past 11 years, the number of insurance organizations as the main participants in the insurance market, the number of concluded insurance contracts as the main indicator of the formation of insurance culture, and the prospects for the development of the insurance market. The main purpose of conducting financial analysis in the insurance sector is to maintain trust in the financial markets, assess the reliability of the insurer and comply with public interests. The second part of the article examines the peculiarities of this process, methods of analysis, financial indicators used in planning and analysis of the process. In the third part of the article, the main financial indicators of the life insurance companies operating in Azerbaijan for the last three years have been analyzed based on the financial statements, as well as financial indicators intended for use in the research process. Based on the analysis results, the recommendations have been given regarding directions for the development of the insurance market in Azerbaijan, improvement of financial reporting in insurance organizations, improvement of financial inclusion and strengthening of the stability of insurance companies’ activities.