Scientific Journal of Lviv State University of Internal Affairs. Economics

ENSURING FOOD SECURITY THROUGH PUBLIC-PRIVATE PARTNERSHIP IN WARTIME: PRINCIPLES OF MANAGEMENT DURING COOPERATION IN A CHANGING SECURITY ENVIRONMENT

2025-08-13T11:14:20+03:00

The structure of the article will include an in-depth review of literature, identification of key methods, presentation of the purpose and objectives of the research, presentation of key results, and a summary in the form of conclusions. The literature review has shown that many theories and concepts in the context of taking into account the specifics of implementing public-private partnerships in the field of food security under current conditions remain not fully explored, which has prompted the choice of this topic and its contemporary relevance. Thus, our goal is to characterize the features of public-private partnership in the field of food security during wartime. The research object is the state and private sector as partners in the field of Ukraine’s food security. The key task is to identify ways to improve the effectiveness of public-private partnership in the field of food security under current conditions. The main advantages of parties in the public-private partnership in the field of food security have been identified. It has been proven that ensuring food security through public-private partnership lays the foundation for successful recovery after the end of martial law. The infrastructure created to address urgent needs can serve as a solid foundation for further economic growth. It has been established that security development involves not only military protection but also the creation of reliable internal supply systems capable of withstanding any challenges. A list of the most significant factors impeding the implementation of public-private partnerships in the field of food security has been determined. It has been proven that public-private interaction in the field of food resource security is not just desirable but vitally necessary, as it meets the challenges of the modern world and affirms long-term security development. The author’s vision of directions for improvement and recommendations is presented It has been proven that the country secure development directly depends on whether Ukrainian producers can provide critically important food products on time and in sufficient quantities.

TAX REGULATION AS A TOOL FOR COMBATING THE SHADOW ECONOMY

2025-08-13T11:14:18+03:00

The article evaluates the scale of the shadow economy and develops proposals to improve tax regulation aimed at reducing its scope. The shadow economy poses a threat to the economic security of the country, reduces the level of tax revenues, and distorts fair competition conditions. The analysis highlights the importance of strengthening tax regulation as a necessary step toward economic formalization. It was found that the current tax regulation system in Ukraine does not fully meet modern requirements and requires significant changes and improvements. Therefore, the relevance of this topic lies in the need to enhance the efficiency of tax regulation as an essential component of a comprehensive strategy for formalizing Ukraine's economy. The dangers of the shadow economy manifest through its harmful consequences, particularly the reduction of revenues to state and local budgets, complicating the coverage of public expenditures. This leads to increased tax pressure on legal businesses, creating unequal conditions for entrepreneurial activity due to corrupt practices and bribery, undermining trust in the authorities, and enhancing the financial capabilities of criminal groups. Combating the shadow economy is impossible without the implementation of effective tax measures. Key steps that can be introduced at the current stage include strengthening control and improving the legal framework to reduce shadow activities; enhancing the efficiency of monitoring processes; fostering cooperation between the State Financial Monitoring Service of Ukraine, other national supervisory bodies, law enforcement agencies, and major financial oversight entities; expanding international partnerships in combating the shadow economy; and improving the professional training of specialists dealing with this issue. The practical significance of the results lies in the possibility of applying the theoretical conclusions of this article in the work of government agencies. This will contribute to the development and implementation of a new tax policy aimed at significantly reducing the level of the shadow economy and corruption.

STIMULATING INNOVATIVE ACTIVITY OF LOGISTICS ENTERPRISES IN THE CONTEXT OF ENHANCING SECURITY POTENTIAL

2025-08-13T11:14:17+03:00

Within our research, we aim to characterize the features of stimulating innovative activity in logistics enterprises within the context of enabling the enhancement of their security potential. The object of study is the security potential of logistics enterprises. The key task is to identify directions for enabling the enhancement of security potential through the stimulation of innovative activity in logistics enterprises. It has been determined that innovative activity plays a decisive role in forming a high level of security potential and ensuring sustainable security development. In our view, logistics enterprises that implement advanced technological solutions, apply modern risk management techniques, and integrate digital platforms are able to respond more promptly to complex market challenges and protect their resources from internal and external threats. It has been established that increasing security potential is impossible without systematic support and stimulation of innovative processes. Modern challenges associated with the rise in automation levels, spread of information threats, and increased complexity of market conditions require logistics enterprises to adopt a proactive stance. It is proven that a comprehensive approach to stimulating innovative activity includes conducting audits, forming strategic orientations, engaging necessary resources, piloting solutions, and continuously improving based on analysis of achieved results. We believe that only in this way can logistics enterprises not only maintain competitive positions but also guarantee safe development in the long-term perspective. Overall, innovative activity is a driving force that combines technology, human resources, and effective management, providing stability and readiness for modern challenges. It is proven that continuous exploration of new opportunities, process improvement, and equipment modernization allow for comprehensive protection at all stages of the logistics chain – from transportation to the final delivery of goods.

PRINCIPLES OF CRISIS RESPONSE IN THE CONTEXT OF DYNAMIC CHANGES IN THE EXTERNAL ENVIRONMENT: CHALLENGES FOR THE MANAGEMENT SYSTEM

2025-08-13T11:14:15+03:00

The structure of the article will include an in-depth literature review, identification of key methods, clarification of the research goals and objectives, presentation of the main results, and a summary in the form of conclusions. A thorough review of scientific and practical literature has established that a number of theories and concepts, in the context of considering the specifics of crisis response under current conditions, remain not fully disclosed, which determined the choice of this topic and its contemporary relevance. The purpose of the article is to characterize the features of crisis response by the management system of an enterprise under new current challenges. The object of the study are crisis situations that can arise during the entire life cycle of enterprise activity. The key task is to identify ways to increase the effectiveness of the crisis response system under modern conditions. It has been proven that the essence of crisis situations at an enterprise, in the broadest sense, is that they create a threat to normal operations and put into question the ability of the economic entity to achieve its goals. The key essential principles for understanding crisis situations at an enterprise are determined. It has been established that the dynamism of the external environment today is revealed in many aspects: this includes the intensification of global competition for resources, rapid technological changes, fluctuations in currency markets, and the emergence of new regulatory rules. The trajectory for enabling the effectiveness of the crisis response has been identified. It has been established that the principles of responding to crisis situations in the context of changes in the dynamism of the external environment remain relevant today, as economic security is a key factor in ensuring the stability and competitiveness of any enterprise. Further research should involve the analysis of international practices in responding to crisis situations with possibilities for integration into the practice of Ukrainian enterprises.

THEORETICAL AND METHODICAL APPROACH TO SECURITY ENVIRONMENT CHARACTERISTICS

2025-08-13T11:14:14+03:00

The scientific article reveals the relevance of the research topic, due to Russia's armed aggression against Ukraine and global threats that negatively affect domestic society. The main focus of scientific research focuses on the need to develop and improve security activities, which are faced with practical challenges in finding effective security mechanisms to form a security environment given modern realities and needs. The study conducted a thorough theoretical analysis of approaches to interpreting the term "security environment", which consists of the components "security" and "environment", and proposed clear definitions for these concepts. Analyzing the approaches to interpreting the idea of "security" by Ukrainian scientists, the authors find that the social environment includes macro- and micro-level components that cover the political, social and spiritual spheres. Different living environments are presented: safe, dangerous and security, where the latter contains mechanisms for protection against existing and potential threats. A classification of threats by the degree of predictability and liquidity is proposed, which determines different approaches to understanding the essence and purpose of security activities. An author's scientific and methodological approach to the characterization of the security environment has been developed, which provides for different types of security activities – proactive, reactive and palliative security activities, which differ in methods of countering different types of threats. The proposed approach is aimed at improving security systems at different levels and overcoming current security challenges. It also emphasizes the integration of security activities into socio-political and economic processes taking place in Ukraine and at the global level. Thus, the proposed approach provides a theoretical basis for further research and development of practical measures to strengthen state security and form a security environment, laying the foundation for sustainable development and maintaining stability in the face of modern challenges and threats.

METHODS, TOOLS AND RISKS OF INVESTMENT CONTROLLING OF IT COMPANIES IN CONDITIONS OF ECONOMIC INSTABILITY

2025-08-13T11:14:13+03:00

The article analyzes key scientific approaches to defining the essence of Tools controlling and the classification of its methods and instruments. It is established that investment controlling refers to a system of measures aimed at ensuring control over the processes of planning, monitoring, and adjusting investment activities in order to minimize risks, increase project effectiveness, and accumulate the financial resources needed for economic operations and the sustainable development of a business entity. The study reveals the nature of investment controlling as an effective strategic management tool that enhances the efficiency of investment resource usage, reduces risks, and strengthens financial stability. It examines modern methods and tools of investment controlling that are adapted to the specific features of IT companies operating under economic instability and strategic uncertainty. It is found that the most effective methods for IT companies include Sensitivity Analysis (efficiency score: 4.8), Net Present Value (NPV) (efficiency score: 4.7), and Scenario Analysis (efficiency score: 4.5). The most commonly used investment controlling Tools in IT companies are identified as BI systems, MS Excel, financial calculators, analytical scripts, ERP systems, Google Data Studio, and Power BI dashboards. The study substantiates the need to adapt classical approaches to investment controlling, taking into account the dynamic IT environment, the high share of intangible assets, and external instability. The main directions for improving the effectiveness of investment controlling are proposed, including the development of digital technologies, the enhancement of analytical competencies among management personnel, the strengthening of intellectual capital, and ensuring the transparency of investment projects. Further research prospects include the development of industry-specific controlling models for the IT sector and the integration of artificial intelligence and machine learning into controlling systems.

TAX RISKS IN THE FIELD OF TRANSFER PRICING: IDENTIFICATION AND MINIMIZATION

2025-08-13T11:14:11+03:00

The article explores modern international approaches to identifying and minimizing tax risks in the field of transfer pricing. Particular attention is given to the OECD's recommendations outlined in the Country-by-Country Report: Handbook on Effective Tax Risk Assessment and the Draft Handbook on Transfer Pricing Risk Assessment. These documents provide systematic methodologies for detecting high-risk transactions based on standardized indicators and facilitate the effective classification of taxpayers according to their potential non-compliance with the arm's length principle. The study identifies three primary categories of transfer pricing risks: regular intra-group transactions, one-off high-value transactions with related parties, and transactions involving non-transparent counterparties. For each type of risk, corresponding mitigation tools are proposed, including updated benchmarking analyses, assessment of the economic substance of transactions, KYC procedures, and comprehensive documentation practices. The importance of integrating both quantitative and qualitative methods in tax risk assessment is emphasized. These include financial ratios, transactional thresholds, and the taxpayer’s compliance history. Special focus is given to the use of automated IT solutions for real-time monitoring of transfer pricing operations. Attention is also focused on the need to adapt transfer methods to the conditions of digital transformation, strengthen the regulatory environment and processes of international integration of the banking system of Ukraine. The role of the transfer system in determining the profitability of structural units, forming internal pricing policy and managing interest rate risk is determined. The article concludes that an effective transfer pricing risk management system must be based on international standards, ensure the transparency of corporate transactions, and promote active coordination between taxpayers and tax authorities. The findings can be utilized to improve Ukraine’s tax policy on transfer pricing and support the development of an efficient risk management framework in line with global best practices.