The research relevance is determined by the specifics of the current stage of Ukraine's European integration, which is due to a complex of multi­directional influences, challenges and threats that affect Ukraine's ability to compete effectively in European markets. Implementing the provisions of the Association Agreement with the EU and focusing on the goal of obtaining full membership in the European Union, Ukraine must first of all ensure its gradual integration into the common economic and social space of the united Europe, integrating its values, relationships, standards, norms and "agendas" of social and economic development adopted by the EU institutions. A comprehensive analysis of internal and external factors affecting the process of Ukraine's accession to the EU has been carried out, such as the turbulence of geopolitical processes, problematic trends in the EU, internal social and economic deformations and complications of the eco­nomic situation, the impact of Russian aggression on Ukraine's movement towards the European commu­nity, etc. Given the analysis of external and internal threats and opportunities for Ukraine's European integration, the hypothesis was put forward, tested and confirmed regarding Ukraine's ability, despite external aggression and internal challenges, to continue the path aimed at establishing democratic values and freedoms, improving the institutions of the rule of law, strengthening the national social and economic space, and promoting the development of civil society. The main challenges from the EU, Ukraine's compliance with the economic criteria for accession, the current rates of economic growth, and the state of foreign trade with the European Union were considered. Special attention was paid to the problems of external debt, the significant difference in scale between the Ukrainian and EU markets, the spread of shadow schemes in the economy, corruption, offshoring, and raiding practices. The potential capabilities of Ukraine regarding proposals for the EU were analyzed and the conditions under which the state can become an equal member of the European community were outlined.

Global economic challenges, including rising inequality, resource constraints and environmental threats, require the search for new models of economic growth that can ensure sustainable and equitable development. The sharing economy is a progressive alternative to traditional models, focusing on the efficient use of assets through digital platforms, minimising transaction costs and expanding access to basic goods. The phenomenon of the sharing economy as an important driver of global economic transformations is considered, in particular, its impact on increasing resource efficiency, reducing energy intensity and stimulating economic growth. The role of digital platforms in the spread of this model, which provides new mechanisms of value creation, in particular through network effects, is investigated. The methodological basis of the study is a combination of general scientific and special methods, including comparative analysis, generalisation, systematisation, structural approach and content analysis. In practical terms, the study is significant for systematising the models of the sharing economy and analysing their implemen­tation on the example of Airbnb, Uber, and BlaBlaCar. The main drivers (technological innova­tions, changes in consumer habits, development of digital platforms) and barriers (regulatory restric­tions, social and security aspects) of the develop­ment of the sharing economy have been identified. The hypothesis has been confirmed that the growing popularity of the sharing economy contributes to an increase in GDP, reducing energy costs and more efficient use of resources. The key social, economic and technological factors that influence its develop­ment are identified. The prospects for the integration of the sharing economy into the global economic system, its impact on trade, business models and the labour market are substantiated. The obtained results can be used in the formation of economic policies and strategies for the development of digital platforms, contributing to sustainable economic growth.

Digitalisation continues to play a key role in ensuring economic growth and sustainable deve­lopment in the modern world. For Ukraine, digita­lisation is not only an important element of domestic development, but also an integral part of its integ­ration into the European digital space. Achieving compliance with the criteria for full EU membership requires the adaptation of national standards to European ones, which creates challenges in main­taining national priorities. At the same time, it contributes to the modernisation of the economy and prepares the country for participation in the EU's Digital Single Market, including the harmonisation of the regulatory framework and integration into innovation processes. The research is based on the hypothesis that digitalisation is a key factor in Ukraine's post-war recovery, ensuring efficient resource management, stimulating economic growth through innovation, modernization of key sectors of the economy, accelerating integration into the EU's Digital Single Market, and creating a sustainable national economy. The research uses comprehensive methods of analysis, including systematisation, comparative statistical analysis and graphical presentation of data. The theoretical part is based on modern concepts of digital transformation, the results of previous studies, as well as data provided by the European Commission, Eurostat and other authoritative sources. Digitalisation provides Ukraine with an opportunity to accelerate its economic recovery, strengthen its position in the international arena and integrate into the European digital space, while safeguarding national interests and enhancing the competitiveness of its economy.

The current problems of transfer pricing that arise in the post-BEPS context are highlighted. Particular attention is paid to the harmonization of national approaches with international standards, the resolution of analytical controversies that arise in the process of implementing OECD recommen­dations, and the prospects for improving the methodology for evaluating transnational opera­tions. The relevance of the topic is due to the increasing complexity of economic relations in the global environment, the strengthening of tax competition between jurisdictions and the need to create effective mechanisms to combat aggressive tax planning. The study is based on the hypothesis that the adaptation of global standards to local economic realities through the introduction of flexible and transparent mechanisms of transfer regulation will increase the efficiency of tax control and reduce the risks of tax disputes. The research methodology is based on a systematic approach to analysing the relationships between local and international practices of transfer pricing, as well as a compa­rative analysis aimed at evaluating the effectiveness of implementing OECD recommendations in diffe­rent jurisdictions. The Ukrainian practices of adap­ting transfer pricing standards were studied, in particular, the implementation of documentation in accordance with OECD reporting (Country-by-Country Reporting), an analysis of legislative changes aimed at harmonizing the "arm's length" principle and the features of a risk-based approach to tax control was carried out. Three main aspects of the transfer pricing issue were considered. Firstly, the transformation of the conceptual foundations of regulation, in particular, the analysis of the evolution of the "arm's length" principle and approaches to ensuring tax transparency. It is established that, despite the universality of the principle, its practical application faces numerous challenges, especially in cases of valuation of intangible assets and risk allocation. Secondly, analytical controversies that arise in the process of implementing OECD standards are noted. Special attention is paid to regulatory collisions arising from discrepancies between local legislation and international recommendations, as well as para­doxes of economic profitability, in particular in the evaluation of inter-corporate transactions. The results of the study emphasize the importance of creating adaptive methods of functional analysis that take into account the specifics of industries and market conditions. Thirdly, a vision of prospects for solving the identified problems is formed. The integration of the concept of "antifragility" of economic systems as a tool for increasing the stability of transfer pricing to dynamic changes is proposed. Ways of intellectualizing methodologies are also considered, including the development of adaptive profitability assessment mechanisms and transparent reporting tool.

The impact of the price factor on the dynamics of foreign trade in the agricultural products of Ukraine is evaluated. The hypothesis is put forward that the price factor counteracts the increase in physical exports of agricultural products, resulting in a slowdown in the growth of revenues from foreign trade in agricultural products. It is proved that one of the key consequences of the deterioration of trade conditions was the decline in the purchasing power of exported products, which caused significant financial losses for producers. In particular, in recent years, there has been a steady downward trend in world prices for the main types of Ukrainian agricultural products, which is one of the determining factors in the deterioration of trade conditions. The quantitative assessment of the impact of changes in the structure and dynamics of trade on agricultural sector revenues showed that in 2023 the total losses from unfavourable terms of trade amounted to USD 4.4 billion, including USD 2.9 billion in grain exports alone. Based on the factor analysis, it was found that even the increase in physical export volumes could not compensate for the losses of trade income caused by the decline in prices. Moreover, the results of the study of the trade balance of agricultural products show that export growth is accompanied by an even more rapid increase in imports, which leads to a deterioration in the overall dynamics of the industry's foreign trade balance. The study results call into question the effectiveness of the state strategy focused on increasing physical exports as the main mechanism for developing the agricultural sector. This approach does not take into account the need to increase the added value of products and diversify markets, which is critical in the face of increasing global competition. Instead, the sector's development strategy should include stimulating the production of high-tech products, expansion of the processing industry, and the formation of effective mechanisms to protect domestic producers in foreign markets. Thus, the study confirms the need to rethink approaches to the formation of Ukraine's foreign economic policy in the field of agricultural exports, which should be based not only on a quantitative increase in supply but also on qualitative changes in the structure of production and trade.

Foreign trade activity is an important factor in the development of the country's economy. An urgent issue is the study of the peculiarities of the pro­duction and foreign trade activities of the regions of Ukraine in order to outline their opportunities and prospects for development. The purpose of the article is to determine the peculiarities of foreign trade of the Vinnytsia region and the prospects for its development. It is hypothesized that the products of the Vinnytsia region are competitive on the international market, the export dynamics remain positive even during the war, the region has reserves for increasing production and export of products. In the research process, general scientific methods were used: observation, induction and deduction, cause-and-effect relationship, tabular and graphic. The state of trade in goods of the Vinnytsia region in modern conditions has been analyzed. The prospects for the development of priority sectors of the economy of the Vinnytsia region were considered. It is shown that the industry of Vinnytsia region is mainly represented by food, chemical, woodworking and light industry enterprises. Vinnytsia is mainly an agricultural region. The region produces enough food not only to meet its own needs, but also to export products. This applies to both traditional agricultural crops and promising niche crops and organic products. The positive dynamics of the establishment of active foreign trade relations by enterprises of the Vinnytsia region, the growth of export volumes indicates the high competitiveness of the region's products on the international market. A significant share in the structure of exports belongs to raw materials and goods with low added value. In this regard, it is worth focusing attention on the development of industries that produce products with high added value. This task can be achieved through the development of industrial parks, which play an important role in creating new jobs, introducing innovations, contributing to attracting investments, and strengthening the eco­nomy of the region. In Vinnytsia, the processing industry, in particular the processing of agricultural products, occupies a significant place in industrial parks. This ensures qualitative growth of the gross regional product, as well as sales markets for agricultural producers.