OIDA International Journal of Sustainable Development
Open-access peer-reviewed journal
| Addressing Tax Fraud Through Transfer Pricing Mechanisms: Enhancing Ukraine’s Public Finances | 11-20 |
| Educational Methods for Enhancing Students’ Critical Thinking Skills | 21-32 |
| Globalisation and Its Influence on Safeguarding National Cultural Heritage | 33-42 |
| Human Rights in Transition: Growth and Future Directions in National and International Arenas | 43-52 |
| Leveraging Cultural Heritage for Sustainable Tourism Growth: Contemporary Strategies for Conservation and Promotion | 53-66 |
Addressing Tax Fraud Through Transfer Pricing Mechanisms: Enhancing Ukraine’s Public Finances
Volodymyr Valihura 1, Iryna Sydor 2, Maryna Slatvinska 3, Svitlana Koval 4,
Ivan Vakulich 5
1,2,4,5 S. I. Yuriy Department of Finance, Faculty of Finance and Accounting, West Ukrainian National University, Ternopil, Ukraine.
3 Department of Finance, Odesa National Economic University, Odesa, Ukraine.
Volume 18, Issue 07, Pg. 11-20, 2025
Abstract: The research is devoted to the problems of transfer pricing and tax fraud under martial law and their impact on strengthening public finances in Ukraine. The dynamics of controlled transactions, peculiarities of the tax adjustments’ sectoral structure, and the growth of tax offences are studied. Since introducing new tax control mechanisms, particularly after the 2020–2023 legislative changes, taxpayers have been required to comply with the arm’s length principle. The research methodology was based on an integrated approach that combines quantitative and qualitative methods. Statistical analysis, economic and mathematical modelling and regression analysis were used to assess the dynamics of transactions and tax adjustments. The study’s results revealed a significant % decrease in the volume of controlled transactions by 30% in 2021–2023, mainly due to a decline in foreign trade and a decrease in commodity transactions. At the same time, tax culture increased among taxpayers: self-adjustment of tax liabilities in 2023 exceeded the annual average by UAH 2.7 billion. Tax control effectiveness largely depends on international cooperation under the BEPS Action Plan and other information exchange initiatives. The introduction of automated monitoring systems allows for greater control over risky transactions, which is especially important in martial law. The practical significance of the results obtained is to formulate recommendations for improving tax regulation. Prospects for further research include a detailed study of the impact of tax control automation and an analysis of changes in transfer pricing in the post-war economic recovery.
Keywords: taxes, transfer pricing, tax fraud, aggressive tax planning, tax control, international cooperation, public finance.
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Educational Methods for Enhancing Students’ Critical Thinking Skills
Yuliia Saienko 1, Hanna Poberezhets 2, Olena Isakova 3, Maya Bondarenko 4, Rostyslav Liashenko 5
1 Bohdan Khmelnytsky Melitopol State Pedagogical University, Zaporizhzhia, Ukraine.
2 Mykolayiv National Agricultural University, Mykolayiv, Ukraine.
3 Dmytro Motornyi Tavria State Agrotechnological University, Zaporizhzhia, Ukraine.
4 Ivano-Frankivsk National Medical University, Ivano-Frankivsk, Ukraine.
5 Volodymyr Vynnychenko Central Ukrainian State University, Kropyvnytskyi, Ukraine.
Volume 18, Issue 07, Pg. 21-32, 2025.
Abstract: The globalisation of the modern information environment and the challenges of professional development make it crucial to develop students’ critical thinking skills, including data analysis skills, the argumentation of points of view, and decision-making based on the information received. The study aims to analyse pedagogical strategies for developing critical thinking in students and identify the most effective ways to develop this skill in higher education students. The key components of this work are the identification of the most effective pedagogical strategies for developing critical thinking in students, their implementation in the educational process and the evaluation of learning outcomes for higher education students who used the selected strategies and for students who studied according to the requirements of the established educational programme. The methods of questioning teachers, analysing learning outcomes and conducting a pedagogical experiment were used to achieve this goal. Identification of the most effective pedagogical strategies for the development of critical thinking was carried out by forming a questionnaire based on the developed evaluation criteria, which included: the level of involvement of higher education students, the quality of argumentation, the practical application of the selected strategies and the development of reflection and self-assessment skills. In this part of the study, the most effective strategies for developing critical thinking were selected, including problem-based learning, discussions and debates, case analysis, and work with contradictory sources. The next stage is the implementation of these strategies in the educational process. A control and an experimental group of students were formed; their indicators before the study did not have significant differences, while after the experiment, the experimental group that used the outlined strategies for developing critical thinking increased the number of students with high levels of learning. It is determined that identifying the most effective strategies for developing critical thinking positively impacts its development and learning outcomes and forms a high level of professional training for higher education students.
Keywords: critical thinking, pedagogical strategies, higher education students, case analysis, problem-based learning.
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Globalisation and Its Influence on Safeguarding National Cultural Heritage
Nataliia Stoliarchuk 1, Khrystyna Pletsan 2, Robert Dovganych 3, Petro Opanashchuk 4, Myroslav Bugrov 5
1 Lesya Ukrainka Volyn National University, Lutsk, Ukraine.
2 Kyiv National University of Culture and Arts, Kyiv, Ukraine.
3 Lviv National Academy of Arts, Lviv, Ukraine.
4 Zhytomyr Ivan Franko State University, Zhytomyr, Ukraine.
5 Taras Shevchenko National University of Kyiv, Kyiv, Ukraine.
Abstract: The study’s relevance is determined by ever-deepening processes of seemingly opposite vectors – globalisation and national/regional cultural identity awareness and striving to preserve and develop it. The paper examines the intricate connection between cultural identity and globalisation, concentrating on whether or not cultural legacy is preserved due to globalisation. The essay explores the advantages and disadvantages of globalisation for regional cultures, including the threat of homogeneity and the advancement of cultural awareness, by drawing on a wide range of literature and theoretical frameworks. The methodological toolkit is based on content analysis within civilisational, systemic, dialectical, socio-cultural, and synergetic approaches. The attention is paid not only to traditional domains of studying globalisation’s impact on national cultural identities but also to more latent but not less important phenomena of meritocracy and glocalisation. Moreover, geopolitical aspects of cultural identity in the globalised landscape are considered. Among the important conclusions of the study, determining future research directions, there is an assertion that multidirectional vectors of national cultural identity development in a globalised world necessitate systemic studies based on an interdisciplinary paradigm.
Keywords: globalisation, geopolitics, glocalisation, cultural capital, identity.
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Human Rights in Transition: Growth and Future Directions in National and International Arenas
Mykhailo Baіmuratov 1, Boris Kofman 2, Ruslan Hvan 3, Denys Bobrovnyk 4, Alina Zamula 5
1,2 Department of Political Sciences and Law, South Ukrainian National Pedagogical University, named after K. D. Ushinsky, Odesa, Ukraine.
3 National Tax Service of Ukraine, Odesa Region, Ukraine.
4 Baimuratov and Partners Lawyer Alliance; National Aviation University, Kyiv, Ukraine.
5 Department of International and European Law, Faculty of International Relations, National Aviation University, Kyiv, Ukraine.
Abstract: The article examines the “constitutional person” phenomenon in the context of its formation, establishment and development in the national and international legal dimensions. The topic’s relevance is due to the need to improve the effectiveness of legal support for constitutional human rights and freedoms, which is especially important for Ukraine in the context of military aggression since 2022. The study was based on comparative jurisprudence, normative analysis, synthesis and systematisation of legal acts. This allowed for a comprehensive analysis of the legislative regulation of human rights in Ukraine, the USA, Germany, France and Japan. It is established that in countries with established legal systems, such as Germany and the USA, the legal status of an individual is based on deep constitutional traditions and mechanisms for the protection of human rights. At the same time, despite the harmonisation of national legislation with international standards in Ukraine, the problems of regional inequality in applying legal norms persist. The article identifies three key components of the “constitutional person”: legal, social and humanistic, which combine legal, ethical and social aspects of the legal status of a person. It concludes that there is a need for further improvement of legal regulation and integration of international standards into national law. In the future, the study envisages analysing the impact of globalisation processes on the transformation of constitutional human rights and developing recommendations for their adequate legal protection in modern challenges.
Keywords: constitutional person, legal identity, social and legal integration, ethical law, human rights, constitutional law, globalisation of law.
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Leveraging Cultural Heritage for Sustainable Tourism Growth: Contemporary Strategies for Conservation and Promotion
Denys Katyukha 1, Volodymyr Yurovchyk 2, Kateryna Horiunova 3,
Svitlana Melnychenko 4, Yuriy Myronov 5
1 Department of Food Technology and Hotel and Restaurant Business,
Dmytro Motornyi Tavria State Agrotechnological University, Zaporizhzhia, Ukraine.
2 Cyclical Commission for Basic and Fundamental Training,
Lutsk Applied College of Recreation Technology and Law, Lutsk, Ukraine.
3 Bioeconomy Research Institute, Vytautas Magnus University, Kaunas, Lithuania; Department of Marketing and Tourism, Educational and Scientific Institute, Management Mariupol State University, Kyiv, Ukraine.
4 Department of Hotel and Restaurant Business and Tourism, Educational and Scientific Institute of Continuing Education and Tourism, National University of Life and Environmental Sciences of Ukraine, Kyiv, Ukraine.
5 Department of Tourism and Hotel and Restaurant Business, Faculty of Commodity Science,
Corresponding authour: denkat236@gmail.com
Volume 18, Issue 07, 53-66, 2025.
Abstract: The study’s relevance is determined by the need to preserve and effectively use the national cultural heritage as a strategic resource for tourism development. Cultural heritage, which includes tangible, intangible and natural elements, is an important resource for innovative tourism development. The study aims to examine in detail the multifunctional role of cultural heritage in stimulating the development of the tourism industry, with a special emphasis on modern approaches to its preservation and promotion. The study analysed global practices of cultural heritage to increase tourist attractiveness and considered the main challenges related to preservation and economic benefits. The logical-structural method was used to create a conceptual model that explains the relationship between cultural sites and tourist demand. The use of the modal generalisation method helped to identify successful strategies for integrating heritage into tourism activities at the local and international levels. Econometric modelling allowed for a quantitative analysis of the factors influencing the demand for heritage sites. The model revealed that the parameters of tourist motivation, available time, financial capabilities and infrastructure capacities of destinations are key in shaping tourist demand. The results underline the need to develop innovative approaches to promote heritage through interactive media, educational initiatives and improved logistics. It is also important to improve infrastructure, create accessible tourism products and optimise routes to attract more tourists to cultural heritage sites.
Keywords: cultural heritage, tourism, sustainable development, econometric modelling, heritage integration, cultural promotion.
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