Features of the financial activities of business entities in Ukraine in the context of digitalization and sustainable development: financial and budgetary aspects

The article examines the structural disparities in the activities of legal entities and sole proprietors in Ukraine within the context of economic digitalization, sustainable development, and ensuring financial and budgetary balance. The relevance of the study is determined by the need to improve the information and analytical support for financial analysis and budget management through the application of modern digital information resources and official statistical data. The purpose of the study is to identify structural disparities in the activities of legal entities and sole proprietors across different types of economic activity and to substantiate their financial and budgetary significance under the conditions of the digital transformation of the economy. The methodological framework is based on systemic and structural approaches, as well as methods of statistical analysis, grouping, comparison, generalization, graphical visualization, and analytical interpretation. The information base of the study includes official statistical data, open state registers, and the digital information and analytical platform YouControl, which enabled a comprehensive analysis of the registration status, actual economic activity, and sectoral structure of business entities. The study revealed significant differences between the number of registered, economically active, and statistically observed business entities, identified sectoral features of the functioning of legal entities and sole proprietors, and determined the areas in which each organizational and legal form predominates. The author proposes a grouping of economic activities into enlarged sectors of the economy and develops a matrix for the financial and budgetary interpretation of structural disparities, enabling a comprehensive assessment of their impact on the development of the entrepreneurial sector. The scientific novelty of the study lies in improving the methodological approach to assessing structural disparities through the integration of official statistics with digital information and analytical resources. The practical significance of the obtained results consists in the possibility of their application by public authorities, local governments, research institutions, and higher education institutions for managerial decision-making in the fields of financial, budgetary, and entrepreneurship policy.