Statistics of Ukraine
type: channel
publisher: National Academy of Statistics, Accounting and Audit
language: en-US
publication name: Statistics of Ukraine
issn: 2519-1853
copyright: This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
items: The Global Economic System: Structural Trends
items: Value Added Tax in the Tax Revenue System of Ukraine: A Statistical Analysis of Fiscal Efficiency and Refunds
items: Principles of Formation and Effectiveness of Implementation of Budget Programs in a Scientific Organization Using the Example of the National Academy of Sciences of Ukraine
items: Foreign Direct Investment and Environmental Expenditures of Local Budgets: A Comparative Analysis of EU Country Cases for Ukraine
items: A Statistical Diagnosis of Intersectoral Linkages in the Economies of Germany, Poland, and Slovakia
items: Methodology and Tools of Smart Statistics within Data-Driven Management System in the Tourism and Hospitality Sector
items: The Socio-Economic Determinants for the Healthy Population in EU countries and Ukraine: The Cluster Approach
items: Ukrainian and European Information Systems on Education: A Comparative Analysis
items: Developing Electronic Sources of Information on the Population in the Wartime
items: VR Bridge® Technology as a Mechanism for Facilitating the Activities of International Scientific Ambassadors amid the Digital Transformation of Public Diplomacy
items: The Need for Intrafirm Standardization for Audit of Accounting Estimates
items: The Sustainability Accounting and Reporting in Business Management

The Global Economic System: Structural Trends
type: item
description: The article presents the results of the author’s research of trends and related problems in the global economy, showing signs of a potential recession and persisting future uncertainties, which cause the increasing demand in enhancing global management tools capable to reduce the uncertainties. On the other hand, there emerges an economic nationalism with the intrinsic protectionism of governments, launching regulatory schemes safeguarding national markets against manifestations of the global- market cosmopolitanism. This context gives rise to the processes referred to a trade war with global traits. It is demonstrated that trade wars hamper the dynamics of economic growth. The latest 200 years saw a higher pace of global trade compared with GDP, enabling the economy to break national borders. A slowdown of trade in comparison with GDP is recorded for the second time over the 200-year history. It first occurred in late 19th – early 20th century and featured tariff barriers stably increased by national governments. Now the global trade, like in the earlier time, is losing the role of an economic driver. At the European continent, signs of economic nationalism amid comparatively low competitiveness of the European economy occur in spite of the administrative bodies operating at EU level. To ensure economic development and growth, EU needs to carry out institutional reforms aiming to consolidate EU through consensus in their implementation based on the multilateral approach. This calls for the enhancement of institutional capacities of EU bodies with the increasing trust in them by member countries, on the one hand, and the expansion of opportunities for the emergence of a leader capable to achieve integration of European markets along with resolving the dilemma of unity and realization of development goals. An integration-driving force in achieving this unity can be the industrial policy in the sectors where the market, including the European one, fails, along with th…
creator: V. M. Heyets
rights: Copyright (c) 2026 Statistics of Ukraine http://creativecommons.org/licenses/by-sa/4.0
license: http://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-28
publication date: 2026-05-28
volume: 113
number: 2
starting page: 4
ending page: 17
doi: 10.31767/su.2(113)2026.02.01

Value Added Tax in the Tax Revenue System of Ukraine: A Statistical Analysis of Fiscal Efficiency and Refunds
type: item
description: The article examines value added tax as one of the key revenue-generating taxes in Ukraine and an important instrument for accumulating the state’s financial resources. The relevance of the topic is caused by the fact that, under conditions of increased budgetary pressure, an unstable economic environment, and the growing role of import operations, VAT continues to occupy a leading place in the structure of tax revenues, while its performance is determined not only by the volume of revenues collected, but also by the scale of budget refunds, the quality of administration, and sector-specific features of tax efficiency. The purpose of the article is to explore the role of VAT in the system of Ukraine’s tax revenues on the basis of a statistical analysis of its fiscal efficiency and budget refunds, as well as to substantiate directions for improving the administration mechanism of this tax. The methodological framework of the study includes methods of statistical analysis, dynamic and structural comparisons, generalization, and analytical interpretation. The information base was formed by tax legislation provisions, official data of the Ministry of Finance of Ukraine, the State Tax Service of Ukraine, open budget resources, and scholarly publications on VAT-related issues. The study found that in 2022–2025 VAT remained one of the most significant sources of state budget revenues in Ukraine and accounted for about one-third of general fund revenues. It was revealed that the growth in net VAT revenues was largely generated by the taxation of import operations, while domestic VAT proved to be more sensitive to changes in economic activity, demand structure, and the volume of budget refunds. The expediency of using net indicators to assess VAT fiscal efficiency was substantiated. A significant sectoral differentiation of tax efficiency was identified, which confirms the need for a broader application of the sectoral approach in VAT analysis and administration. The practic…
creator: N. M. Holovai
rights: Copyright (c) 2026 Statistics of Ukraine http://creativecommons.org/licenses/by-sa/4.0
license: http://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-28
publication date: 2026-05-28
volume: 113
number: 2
starting page: 18
ending page: 28
doi: 10.31767/su.2(113)2026.02.02

Principles of Formation and Effectiveness of Implementation of Budget Programs in a Scientific Organization Using the Example of the National Academy of Sciences of Ukraine
type: item
description: This paper explores the theoretical, methodological, and practical foundations for improving algorithms for funding scientific research through mechanisms for implementing budget programs before and during martial law. The problem is driven by the growing role of scientific and technical developments and their practical implementation, particularly in ensuring the state’s defense capability. Shortcomings have been identified in the determination and application of performance and effectiveness indicators for budget program implementation, as well as during their audits. The aim of the study is to identify the specific features of the tasks and implementation of budget programs by a scientific institution with the status of the chief administrator of budget funds, to improve the methodological foundations for determining program effectiveness, and to formulate recommendations for updating the algorithms for financing expenditures from the state budget. The principles of forming, planning, and implementing budget programs, according to which the National Academy of Sciences of Ukraine is funded as the leading scientific organization in Ukraine, are revealed. Monitoring of the tasks of budget programs was carried out, under which the organization and implementation of fundamental and applied scientific research, scientific and technical (experimental) developments are carried out in accordance with the priority areas of development of science and technology, the needs of the development of the national security and defense sector, the domestic economy, the solution of environmental, social, humanitarian and other problems, as well as the training and advanced training of personnel, support and development of scientific infrastructure, etc. The application of quantitative and qualitative indicators of the effectiveness of their implementation is analyzed. The algorithms for conducting audits of budget program implementation by supervisory bodies are examined. Approaches…
creator: S. I. Kniaziev
rights: Copyright (c) 2026 Statistics of Ukraine http://creativecommons.org/licenses/by-sa/4.0
license: http://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-28
publication date: 2026-05-28
volume: 113
number: 2
starting page: 29
ending page: 37
doi: 10.31767/su.2(113)2026.02.03

Foreign Direct Investment and Environmental Expenditures of Local Budgets: A Comparative Analysis of EU Country Cases for Ukraine
type: item
description: This paper examines the relationship between foreign direct investment (FDI) and the volume and structure of environmental expenditures of local budgets in the context of fiscal decentralization. The relevance of the study is driven by the growing importance of green investments in ensuring sustainable development and the increasing responsibility of local governments for the implementation of environmental policy. The aim of the paper is to identify the nature and direction of FDI’s impact on environmental expenditures at the local level and to develop policy recommendations for Ukraine based on a comparative analysis of selected EU country cases. The methodological framework is based on a comparative case study approach, which allows for the identification of causal mechanisms linking foreign capital inflows and public spending decisions within different institutional settings. The analysis focuses on three European Union countries – Poland, Sweden, and Romania – representing distinct development models: “transformation catching-up,” “environmental leadership,” and “institutional challenges.” Each case is examined using a unified analytical structure, including macroeconomic and institutional context, FDI dynamics, their impact on environmental expenditures, and subnational specificities. The findings indicate that the impact of FDI on environmental expenditures of local budgets is not uniform and largely depends on the institutional capacity of local governments. In Poland, FDI is embedded in regional development strategies and contributes to increased investment in environmental infrastructure. In Sweden, a model has emerged in which a stringent regulatory framework and advanced financial instruments ensure synergy between foreign investment and long-term environmental spending. In contrast, Romania demonstrates an “institutional trap,” where increased FDI inflows are associated with a fiscal gap between revenues and the actual needs for environmental financing.…
creator: V. V. Maslii
rights: Copyright (c) 2026 Statistics of Ukraine http://creativecommons.org/licenses/by-sa/4.0
license: http://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-28
publication date: 2026-05-28
volume: 113
number: 2
starting page: 38
ending page: 50
doi: 10.31767/su.2(113)2026.02.04

A Statistical Diagnosis of Intersectoral Linkages in the Economies of Germany, Poland, and Slovakia
type: item
description: The article provides a statistical diagnosis of the structure of intersectoral linkages in national economies of different scales based on OECD input-output tables using the Chenery – Watanabe method. The relevance of the study is determined by the need for quantitative tools capable not only of classifying sectors by intensity of backward and forward linkages, but also of identifying structural patterns in the formation of production networks in countries with different positions within global value chains. The methodological toolkit is based on estimating two normalized indiсes – backward linkage (BL) and forward linkage (FL) – which ratio allowed for breaking 45 economic sectors into four types: key sectors; sectors with high inverse linkages; sectors with high direct linkages; and sectors with weak linkages. The empirical basis of the study consists of direct requirements matrices for the economies of Germany, Poland and Slovakia, which operate within a common regulatory framework and use a harmonized statistical methodology, yet differ substantially in economic scale, degree of structural diversification, and models of production specialization. The comparative assessment made it possible to identify five structural regularities: a direct relationship between the economic performance and the number of key sectors, declining from 12 in Germany to nine in Poland, and four in Slovakia; the structural asymmetry of small open economies dominated by backward linkages; a stable share of horizontal suppliers in medium- and large-scale economies; an inverse relationship between the economic performance and the share of sectors with weak linkages; and the increased vulnerability of economies with strong forward linkages of the energy sector combined with relatively weak backward linkages. The results can be used in structural diagnosis of national economies and substantiating priorities of economic policies.
creator: L. Yo. Sozanskyy
rights: Copyright (c) 2026 Statistics of Ukraine http://creativecommons.org/licenses/by-sa/4.0
license: http://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-28
publication date: 2026-05-28
volume: 113
number: 2
starting page: 51
ending page: 60
doi: 10.31767/su.2(113)2026.02.05

Methodology and Tools of Smart Statistics within Data-Driven Management System in the Tourism and Hospitality Sector
type: item
description: The article contains results of a comprehensive research of the methodological framework and tools of smart statistics in the context of transformations in the tourist and hospitality management system, based on the data-drive approach. The need for replacing the traditional model of official statistics, based on regular surveys and aggregated indicators, with an integrated digital statistical system combining administrative data, private-sector data, and alternative information sources is substantiated. The role of international statistical standards in assuring methodological consistency and comparability of data is outlined. It specifically concerns International Recommendations for Tourism Statistics and Tourism Satellite Account laying ground for measuring economic parameters of tourist activities. It is shown that the adaptation of these standards to the digital economic context requires the extension of tools by engaging big data, digital footprints of users, and streaming data. The essence of smart statistics as an integrated system for production of statistical data, operated by processing models GSBPM та GAMSO and ensuring automation, scaling and flexibility of statistical processes is highlighted. Special emphasis is placed on methods for integrating heterogeneous data, in particular the data from online booking platforms, social networks, search engines, and geospatial services. Advanced approaches to analysis of big data in the tourist sector are summed up: methods for processing feedback tests, analysis of consumer behavior, prediction of demand, and identification of spatial and temporal patterns in the tourist activity. The expediency of using composite indicators as a tool for the integrated assessment of trends in the tourist and hospitality sector in view of multidimensional and fragmented nature of data is substantiated. A conceptual model for smart statistics tools is proposed, incorporating the subsystems for data collection, integration, proce…
creator: V. B. Zakhozhai
creator: A. V. Savytskyi
rights: Copyright (c) 2026 Statistics of Ukraine http://creativecommons.org/licenses/by-sa/4.0
license: http://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-28
publication date: 2026-05-28
volume: 113
number: 2
starting page: 61
ending page: 69
doi: 10.31767/su.2(113)2026.02.06

The Socio-Economic Determinants for the Healthy Population in EU countries and Ukraine: The Cluster Approach
type: item
description: The notion “healthy population” and its underlining indicators are characterized. The applicability of cluster and discriminant analysis for statistical studies of country classification by socio-economic, demographic, etc. development is substantiated. The principal algorithms involved in cluster analysis are described. It is shown that various statistical estimates and healthy-society indices put the U.S., the U.K., the Netherlands, Italy, Spain, Switzerland, and some others on the top of rankings. The authors selected six socio-economic and demographic indicators (mortality ratio, children mortality ratio, birth ratio, life expectancy at birth, healthcare spending per capita, and GDP per capita) providing the clearest picture of the demographic situation and socio-economic performance in a country. Based in the results of a cluster analysis of the status and dynamics of the healthy population in EU countries, the authors determined four clusters for 2020 and five for 2023. A separate cluster included two countries (Luxemburg, and Ireland) that had the highest development level in economy and healthcare. Another cluster incorporated the countries with a robust upward trend in healthy society: Belgium, Denmark, Germany, the Netherlands, Austria, Finland, and Sweden. The third cluster covered the countries with the medium development level in 2020: Czech Republic, Estonia, Spain, Lithuania, Portugal, and Slovenia. Some socio-economic and demographic shifts caused a redistribution: in 2023, a separate second cluster included France, Italy, Cyprus, and Malta. The fourth cluster for 2020, which is the fifth one for 2023, included the countries of Central and South-East Europe with the lowest economic and demographic indicators. The results of discriminant analysis allowed the authors to include Ukraine in the fourth cluster. A low birth ratio (7‰), a high mortality ratio (15 persons per 1,000 population, and seven dead children younger than one year per 1,000 live-born…
creator: H. V. Holubova
creator: S. P. Chervona
rights: Copyright (c) 2026 Statistics of Ukraine http://creativecommons.org/licenses/by-sa/4.0
license: http://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-28
publication date: 2026-05-28
volume: 113
number: 2
starting page: 70
ending page: 82
doi: 10.31767/su.2(113)2026.02.07

Ukrainian and European Information Systems on Education: A Comparative Analysis
type: item
description: The relevance of this study stems from the increasing contribution of digitalization in setting up an effective education policy and the need to achieve comparability of the Ukrainian education statistics with European standards. In the present-day context of digitalization of public administration, information systems are a core tool for collection, processing, and analysis of data used in decision-making. In Ukraine, this function is performed by the software-hardware complex “Computer-Aided Information Complex of Education Management” (CAICEM) and the Integrated Official Online Base on Education (IOOBE), which form the framework for the national infrastructure for information on education. The article’s objective is to assess the architecture and functionality of Ukrainian information systems on education, and to compare them with information systems for education management in EU countries, in order to determine their development prospects and ways to enhance comparability of data. Methods of comparative and system analysis used by the author allowed to identify structural features, functionalities, and analytical capacities of the studied systems. The analysis covers architectural principles of CAICEM and IOOBE, their interactions, the level of their integration with other official registers, applicability for constructing statistical indicators and support for evidence-based policy. It was found that the Ukrainian model employed a two-level structure, with IOOBE performing the registering function and CAICEM ensuring the analytical contour for the Information System for Education Management (ISEM). A comparison with European systems showed their compliance with general conceptions of ISEM buildup, but identified the need in extension of disaggregation of data, development of longitude tracking of students, enhancement of interoperability and introduction of international standards for data exchange. The results of this study demonstrate technological readiness…
creator: M. V. Liesnikova
creator: O. Ya. Denysiuk
rights: Copyright (c) 2026 Statistics of Ukraine http://creativecommons.org/licenses/by-sa/4.0
license: http://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-28
publication date: 2026-05-28
volume: 113
number: 2
starting page: 83
ending page: 93
doi: 10.31767/su.2(113)2026.02.08

Developing Electronic Sources of Information on the Population in the Wartime
type: item
description: The development of information technologies has significantly enhanced the capacities of complex systems for collection, storage, processing, and use of information. In the recent decades, large volumes of structured data accumulated by official power bodies have been stored in databases and registers, the data on the country population obviously being the largest information arrays. Hence, the electronic information resources containing such data can be considered as a priority source for obtaining population data. However, the applicability of these resources is degraded by several problems, one of them being absence of a single identifier of a physical person, which could have allowed one to combine easily data from various registers. Electronic information resources in Ukraine have shown a steadily upward dynamics, especially remarkable in several recent years, but its vector has changed under the impact of the war: the regulatory framework has been subject to amendments pertaining to the existing registers, databases and systems, and a series of new ones launched, most of which have no foreign analogues. It raises the importance of an analysis of the impact of the Russian-Ukrainian war on creating the system of electronic registers containing population data, and the capability of this system to provide information for demographic research. The article’s objective is to trace the evolution of public electronic registers containing data on the population; to sum up innovations in this field caused by the war context; to explore the applicability of this information base for demographic analysis and assessment of demographic losses. The amendments are examined, made after the large-scale Russian invasion in the Unified State Demographic Register, Registers of Territorial Communities, the State Register of Individuals – Taxpayers, Register of Insured Persons of the State Register of Compulsory State Social Insurance, Unified Information Database of Internally Disp…
creator: M. V. Puhachova
creator: O. M. Gladun
rights: Copyright (c) 2026 Statistics of Ukraine http://creativecommons.org/licenses/by-sa/4.0
license: http://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-28
publication date: 2026-05-28
volume: 113
number: 2
starting page: 94
ending page: 105
doi: 10.31767/su.2(113)2026.02.09

VR Bridge® Technology as a Mechanism for Facilitating the Activities of International Scientific Ambassadors amid the Digital Transformation of Public Diplomacy
type: item
description: The article examines an innovative mechanism for supporting the activities of international scientific ambassadors in the context of the digital transformation of public diplomacy. The evolution of public diplomacy concepts is analyzed, with particular attention to the interrelationship between cultural, educational, scientific, and digital diplomacy as instruments of indirect international influence. Special emphasis is placed on the transition from traditional forms of diplomatic activity to digital and virtual modes of interaction based on the use of modern information and communication technologies. The study establishes that the further development of diplomacy is closely associated with the implementation of integrated digital solutions that facilitate not only the transmission of information but also the development of trust, empathy, and cognitive engagement among actors in international relations. The VR Bridge® technology is examined as an immersive mechanism of cross-border communication that operates through 3D visualization and audio interaction, creating a sense of presence and a shared communicative environment. The findings demonstrate that the use of such immersive platforms can mitigate the limitations of physical mobility faced by Ukrainian researchers under martial law, enhance the effectiveness of international scientific cooperation, and contribute to the emergence of a new model of diplomatic communication focused on cognitive and emotional influence. The article also explores the practical implementation of VR Bridge® within the activities of international scientific ambassadors, particularly as a tool for supporting academic mobility, fostering international partnerships, and facilitating the integration of Ukrainian science into the global research landscape. It is argued that immersive communication platforms should be viewed not only as technological solutions but also as institutional mechanisms for ensuring the resilience of educational…
creator: S. V. Vorobiov
rights: Copyright (c) 2026 Statistics of Ukraine http://creativecommons.org/licenses/by-sa/4.0
license: http://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-28
publication date: 2026-05-28
volume: 113
number: 2
starting page: 106
ending page: 115
doi: 10.31767/su.2(113)2026.02.10

The Need for Intrafirm Standardization for Audit of Accounting Estimates
type: item
description: Accounting estimates are widely used in practice, and they vary in nature. Their use is challenging due to a combination of sophisticated mathematical methods, models, uncertainties regarding future events, subjectivity of management, and strict demands to the quality of audit evidences. These circumstances make estimation one of the most sophisticated and responsible areas of audit, which requires standardized approaches, in-depth professional judgment, and steady reliance on the principle of professional skepticism. The authors demonstrate that the role of ISA 540 “Auditing Accounting Estimates and Related Disclosures” is increasing in view of the present-day requirements. Thus, the martial law changes approaches to estimating assets, devaluation, useful life, and cost documentation. The authors propose a structure of the intrafirm standard for accounting estimates, covering: legal requirements to audit of accounting estimates; risk estimates; determining further procedures and collection of evidences, their estimation, and estimation of misstatements; documenting of the accomplished audit procedures. Each section having its own function, altogether they form a complete methodical cycle. The section on legal requirements ensures coordinated auditors’ handling of ISA 54 and the other standards, lays down a framework and determines a single reference point on which all the subsequent procedures are built. The section on estimating risks of material misstatement of financial reporting through accounting estimates ensures consistency and predictability in planning of audit. The section on actions in response to estimated risks is designed to unify approaches to testing methods and models of accounting estimates, assumptions, and data; it helps enhance the professional skepticism. The section on general estimation of misstatements ensures similarity of the criteria for determining the materiality of misstatements, consistent formulation of conclusions, and reduction of…
creator: O. E. Lubenchenko
creator: K. M. Razumova
creator: S. V. Shulha
rights: Copyright (c) 2026 Statistics of Ukraine http://creativecommons.org/licenses/by-sa/4.0
license: http://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-28
publication date: 2026-05-28
volume: 113
number: 2
starting page: 116
ending page: 131
doi: 10.31767/su.2(113)2026.02.11

The Sustainability Accounting and Reporting in Business Management
type: item
description: The article is devoted to the characteristics of the sustainability accounting and reporting in business management. This topic has been increasingly vital for Ukraine in view of the importance of the environmental and social indicators in the business management context. The stronger than ever significance is attached to issues related with the submission of non-financial reporting by Ukrainian business enterprises, because, in spite of the large research capacity in this field, Ukraine has not elaborated a standard and holistic approach to the integration of non-financial indicators in the reporting. A great many aspects pertaining to the social and environmental monitoring still remain subject to debate, whereas the lack of clear practical guidance and legally fixed norms complicates the obtaining of reliable data required for effective decision-making in business enterprise sector. Research methods: morphological analysis; logical generalization; structural analysis; comparisons; scientific abstraction. The social and environmental accounting is interpreted as a pivotal component in the sustainability accounting system, creating the information basis for effective decision-making in business enterprise sector, and its gradual evolution transforms the accounting into a powerful strategic management tool. It is underlined that the advanced approach to the sustainability accounting aims to combine financial and non-financial indicators, thus enabling for a more comprehensive performance analysis of business enterprises and their social and environmental impact. This approach helps enhance credibility to business and bolster its competitive advantages. An extensive analysis of the accounting practices at two Ukrainian business entities operating in parcel and mail delivery service, JSC “Ukrposhta” and Nova Post LLC revealed remarkable differences in their approaches to compilation of reporting. While “Ukrposhta” strictly observes the current regulatory requirements,…
creator: N. V. Ovsiuk
creator: A. V. Ivanova
rights: Copyright (c) 2026 Statistics of Ukraine http://creativecommons.org/licenses/by-sa/4.0
license: http://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-28
publication date: 2026-05-28
volume: 113
number: 2
starting page: 132
ending page: 139
doi: 10.31767/su.2(113)2026.02.12