Introduction. Solving the problems of existing negative trends of increasing debt obligations in wartime and reducing the stability of the Ukrainian economy is possible by applying the policy of internal audit and internal control measures and is one of the directions for implementing the strategic goals of the National Economic Strategy for Revenues until 2030 in terms of improving the quality and efficiency of budget process management and public debt administration. This will ensure increased stability of the Ukrainian economy, its sustainable development during the period of Russian aggression, through effective preventive measures and effective management of fiscal risks, improve Ukraine's relations with international organizations, donor states in the financial sector, and the investment climate for foreign direct investment. Problem Statement. The growth of Ukraine's debt creates a zone of uncertainty in the functioning of its economic development. The absence of a body provided for by the legislation of Ukraine that manages public debt, the presence of a high level of fiscal risks, and the failure to apply existing instruments to manage them, reduces the ability to resist negative challenges and makes it impossible to predict the directions of development of the Ukrainian economy during the action of a complex of international, including military, negative factors. The purpose is to study the impact of fiscal risks on effective public debt management; to scientifically substantiate the use of internal audit and control tools in budget processes for the purpose of effective planning and use of public finances. Methods. General scientific, empirical, and special methods were used: observation, comparison, analysis, forecasting, description of events, comparison, theoretical generalization, and abstract-logical. Results. The international and national practice of legislative support for fiscal risk management, their impact on budget processes and public debt management, the application of internal audit and control rules and procedures, the state of debt policy and its impact on budget processes in the medium term were analyzed. Based on the results of the analysis of the state of debt policy, the study of the causes and conditions of public debt growth, negative trends in the financial regulation system, the possibility of using the internal audit and control system for the purpose of qualitatively introducing fiscal indicators for public debt management was analyzed. Conclusions. The results of the study have identified the causes and conditions of unsatisfactory fiscal risk management, which requires the introduction of new and effective use of existing public debt administration tools, the application of a risk-oriented approach developed by international financial organizations; the use of a fiscal risk management methodology in the internal audit and control system of state-owned enterprises, institutions and organizations, which takes into account permanent challenges to the stability of the national economy. The active use of internal audit and control tools creates conditions for effective public debt management, using a risk analysis system, including fiscal ones. The basis for effective management of public debt and fiscal risks is their timely determination in the face of the negative impact of foreign policy, economic, and military factors.

The article examines crowdfunding as an alternative source of financing, relevant for the recovery of the Ukrainian economy and the development of small and medium-sized businesses in conditions of a shortage of traditional investment resources. The genesis and evolution of the concept of collective financing are analyzed, starting from historical precedents, to its modern transformation into a digital model and distribution via the Internet. The essence of crowdfunding and its comparison with crowdsourcing according to the concept of Jeff Howe are determined, emphasizing their common feature - attracting a large number of people, and the key difference - crowdfunding's focus on the mobilization of financial resources, not intellectual capital. The functional features of crowdfunding platforms as key intermediaries that provide a comprehensive infrastructure for raising funds, communication and project management are considered. The article presents various cases of successful use of crowdfunding, illustrating its versatility for financing projects in various fields: from art, cinema and video games to political campaigns, social initiatives and business developments. Methodological recommendations for the effective launch of crowdfunding projects are outlined, including the development of a clear business scenario, expanding the target audience and attracting partners. The emphasis is also placed on the advantages of using international crowdfunding platforms for Ukrainian initiatives, which contributes to reaching both the Ukrainian diaspora and attracting the international community, as well as business entry into foreign markets. It is concluded that crowdfunding mechanisms are an effective means of using the potential of civil society to consolidate the resources of business, citizens and the international community in order to implement a wide range of both social and commercial projects.

The OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2022 (hereinafter referred to as “OECD Guidelines”) are the main document for regulating transactions between related parties within MNCs and ensuring fair allocation of tax liabilities between jurisdictions. The large scope of this document, its complex structure and references to interrelated rules and practices complicate access to the necessary information both by the controlling authorities and taxpayers, which necessitates the search for ways to improve the information and search tools in the context of harmonization of domestic legislation with international taxation rules. The purpose is to ensure accessibility and increase the efficiency of the use of the OECD Guidelines by improving the information and search tools (development of a Subject Index with cross-references to the provisions of the current tax legislation of Ukraine). Methodology: analysis (to study the OECD Guidelines); comparative analysis (to identify differences and correspondences in the provisions of the OECD Guidelines and the current tax legislation of Ukraine); systematic approach (when developing the Subject Index according to the OECD Guidelines Glossary in the version of 2022); tabular method (for summarizing data). Main results and conclusions. The article identifies a number of terms that do not have an appropriate legislative definition in the regulatory and legal framework of Ukraine in the field of taxation The results confirm the expediency of continuing research in the field of harmonization of international and national tax legislation, development of new information retrieval tools and improvement of the translation of key international documents. The conclusions formulated in the article demonstrate the importance and relevance of improving information retrieval tools for the use of the OECD Guidelines in Ukraine, ensuring more effective application of the transfer pricing principles in the international and national contexts.

The paper deals with the up-to-date trends in the area of the quality of healthcare control both in the world and in Ukraine which is of theoretical and practical interest. The foreign experience is based on the system of the evidence-based medicine taking into account the cost-effectiveness of any manipulation.  The essence of a number of generally recognised concepts has been elucidated, namely: the Donobedian methos; Deming’s formula 98/2; concepts of optimal and logical quality; health technology assessment (HTA); clinical audit, or self-audit; and QALY. The purpose of the paper is to determine both theoretical and practical approaches concerning the control over the quality of healthcare abroad and to give recommendations how to improve the control processes in Ukraine. The methods of comparative analysis, induction and deduction have been used. The conclusion has been made that there is an effective enough system of quality control system in the area of healthcare at the national, regional, and local levels. There are some specific goals and legal acts related to quality control over medical services in Ukraine: The Ministry of Health's "Strategy for the Development of the Healthcare System of Ukraine until 2030" sets the goal of improving the quality and accessibility of medical services, and includes such measures as the introduction of a system of continuous professional development for medical personnel and the use of evidence-based medicine. There have been implemented some international standards and other elements of the quality management system in medical institutions. The ongoing conflict in the country has presented challenges to the healthcare system, but efforts are being made to rebuild and improve the system.

The main trends in the use of intangible assets, including intellectual property rights, with the use of artificial intelligence have been studied. Based on the results of the analysis of the world's most valuable companies, it has been proven that their success is ensured by a strategic focus on artificial intelligence. Eight predictions for the future of generative artificial intelligence are considered. It is concluded that artificial intelligence is becoming an increasingly integral part of various sectors of the economy and society and some fundamental issues that are key to existing intellectual property objects. Existing intellectual property laws are shown to be inadequate for issues related to AI-generated intangibles. In accordance with the order, it was determined that intangible assets are a key lever that can be used by specialists to form relevant innovation systems and promote the development of artificial intelligence innovations.