Ekonomska misao i praksa, , 2026.
Uvodnik
https://doi.org/10.17818/EMIP/2025/38
COMPARATIVE ANALYSIS OF FISCAL POLICY IMPACT ON THE UKRAINE AND CROATIA SUSTAINABLE DEVELOPMENT
Oleh Sokil
orcid.org/0000-0002-3121-826X
; Nacionalno sveučilište Politehnika u Lavovu
*
Jurij Spolitak
orcid.org/0009-0000-6781-2976
; Nacionalno sveučilište Politehnika u Lavovu
Nazar Podolchak
; Nacionalno sveučilište Politehnika u Lavovu
Valerii Zhuk
orcid.org/0000-0003-1367-5333
; Nacionalni znanstveni centar “Institut za agrarnu ekonomiju”
Darya Legeza
; Državno agrotehnološko sveučilište Dmytro Motornyi Tavria
Yana Sokil
; Državno agrotehnološko sveučilište Dmytro Motornyi Tavria
* Dopisni autor.
Sažetak
The paper presents a comparative analysis of fiscal policy impacts on sustainable development in Ukraine and Croatia. It introduces an integrated tax index combining economic, social, and environmental indicators to assess fiscal effectiveness. Using statistical data from 2017–2024 and forecasts for 2025, regression and index analysis methods to evaluate the dynamics of tax revenues, GDP, and tax burden has been applied. The findings reveal significant volatility in Ukraine’s fiscal indicators due to the war, while Croatia demonstrates gradual recovery and stability aligned with EU standards. The developed index enables cross-country comparison and identifies priority areas for policy reform. Results highlight that Croatia's experience offers practical insights for improving Ukraine's fiscal sustainability during post-war recovery.
Ključne riječi
comparative analysis; fiscal policy; sustainable development; tax system; Ukraine; Croatia
Hrčak ID:
334796
URI
Datum izdavanja:
29.8.2025.
Posjeta: 347 *