Economic Thought and Practice, , 2025.
Editorial
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
; Lviv Polytechnic National University
*
Jurij Spolitak
orcid.org/0009-0000-6781-2976
; Lviv Polytechnic National University
Nazar Podolchak
; Lviv Polytechnic National University
Valerii Zhuk
orcid.org/0000-0003-1367-5333
; National Science Center “Institute for Agrarian Economics”
Darya Legeza
; Dmytro Motornyi Tavria State Agrotechnological University
Yana Sokil
; Dmytro Motornyi Tavria State Agrotechnological University
* Corresponding author.
Abstract
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.
Keywords
comparative analysis; fiscal policy; sustainable development; tax system; Ukraine; Croatia
Hrčak ID:
334796
URI
Publication date:
29.8.2025.
Visits: 264 *