Sustainable development and general anti-avoidance measures in tax systems of Central and Eastern European countries

2021 ◽  
pp. 241-257
Author(s):  
Aleksander Werner
Keyword(s):  
Sustainable Development ◽  
European Countries ◽  
Eastern European ◽  
Avoidance Measures ◽  
Tax Systems ◽  
Eastern European Countries

scholarly journals Ukraine’s experience and prospects of cross-border cooperation: Legal and economic parameters in the light of sustainable development

2021 ◽  
Vol 18 (2) ◽  
pp. 44-53
Author(s):  
Volodymyr Ustymenko ◽  
Alevtyna Sanchenko
Keyword(s):  
Sustainable Development ◽  
Economic Development ◽  
European Countries ◽  
Eastern European ◽  
Association Agreement ◽  
Cross Border ◽  
Eastern European Countries ◽  
Bilateral Treaties ◽  
Cross Border Cooperation ◽  
The Eu

The article provides a general overview of the course of forming Ukraine’s legal and policy basis for cross-border cooperation in connection with economic development. Specific attention is given to its cross-border cooperation with the neighbouring Eastern European countries in the frameworks of bilateral treaties, the Madrid Outline Convention and the EUUkraine Association Agreement. Their cooperation within four Euroregions, supported by the EU European Neighbourhood Instrument, is observed. The complex of cross-border cooperation advantages, shortcomings of their realisation and the current prospects for cross-border cooperation advancement in the light of sustainable development are characterised.

scholarly journals Exploring Foreign Direct Investment–Economic Growth Nexus—Empirical Evidence from Central and Eastern European Countries

2019 ◽  
Vol 11 (19) ◽  
pp. 5421 ◽  
Author(s):  
Ștefan Cristian Gherghina ◽  
Liliana Nicoleta Simionescu ◽  
Oana Simona Hudea
Keyword(s):  
Economic Growth ◽  
Sustainable Development ◽  
Foreign Direct Investment ◽  
Direct Investment ◽  
Institutional Quality ◽  
European Countries ◽  
Transport Infrastructure ◽  
Eastern European ◽  
Long Run ◽  
Eastern European Countries

This study aims to examine the link between foreign direct investment (FDI) inflows and economic growth, also considering several institutional quality variables, as well as sustainable development goals (SDGs) set in the 2030 Agenda for Sustainable Development. By estimating panel data regression models for a sample of 11 Central and Eastern European countries, from 2003 to 2016, the empirical outcomes provide support for a non-linear relationship between FDI and gross domestic product per capita. Regarding institutional quality, it is found that control of corruption, government effectiveness, regulatory quality, rule of law, and voice and accountability positively influence growth, while political stability and absence of violence/terrorism is not statistically significant. Moreover, SDGs such as poverty, income distribution, education, innovation, transport infrastructure, and information technology are noteworthy drivers of growth. The outcomes of panel fully modified and dynamic ordinary least squares partly confirm the findings. The panel vector error-correction model Granger causalities provide support for a short-run one-way causal association running from FDI to growth and a long-run two-way causal connection among FDI and growth. Furthermore, in the long run, unidirectional causal relationships running from each institutional quality indicator to economic growth and FDI are set out.

scholarly journals An impact of macroeconomic stabilization on the sustainable development of manufacturing enterprises: the case of Central and Eastern European Countries

2020 ◽  
Author(s):  
Aleksandra Pieloch-Babiarz ◽  
Anna Misztal ◽  
Magdalena Kowalska
Keyword(s):  
Sustainable Development ◽  
Slovak Republic ◽  
European Countries ◽  
Eastern European ◽  
The European Union ◽  
Macroeconomic Stabilization ◽  
The Sustainable Development ◽  
Manufacturing Enterprises ◽  
Eastern European Countries ◽  
The Impact

Abstract Sustainable development is a socioeconomic development that respects environmental protection. It can be analyzed at a macro- and microscale. The goals of sustainable development are realized by ordinary people, politicians, organizations, and enterprises. At the enterprise level, sustainable development means an improvement in quantitative and qualitative conditions of running a business, the use of pro-ecological standards and solutions, and support of employee development. The sustainable development of enterprises depends on several factors, including macroeconomic conditions. The main aim of this paper is to show the impact of the macroeconomic stabilization on the sustainable development of the manufacturing enterprises in the Central and Eastern European Countries (CEECs). We examine only the CEECs which are the members of the European Union. Considering this, we focus on the eleven counties (i.e., Bulgaria, Croatia, Czechia, Estonia, Hungary, Latvia, Lithuania, Poland, Romania, the Slovak Republic, and Slovenia) in the period from 2008 to 2018. The main hypothesis is formulated as follows: Macroeconomic stabilization has a statistically significant impact on the sustainable development of manufacturing enterprises in the period from 2008 to 2018. The results of the study indicate that in all analyzed countries there is a statistically significant relationship between the indicator of sustainable development (SISDE) and the indicator of macroeconomic stabilization. The highest level of correlation was observed in Czechia, Poland, and Hungary, while the lowest in Estonia.

scholarly journals The impact of state regulation in a sphere of education on sustainable development of national economy

2020 ◽  
Vol 18 (4) ◽  
pp. 275-288
Author(s):  
Anna Vorontsova ◽  
Hanna Shvindina ◽  
Tetyana Mayboroda ◽  
Halyna Mishenina ◽  
Iryna Heiets
Keyword(s):  
Sustainable Development ◽  
Development Strategy ◽  
National Economy ◽  
Strategy Implementation ◽  
State Regulation ◽  
Learning System ◽  
European Countries ◽  
Eastern European ◽  
The Sustainable Development ◽  
Eastern European Countries

Education is a core element of the Sustainable Development Concept. It is not only because of the declaration of SDG 4 within the 2030 Agenda but also its embeddedness in other goals, targets, and indicators. Thus, the study aims to generalize approaches to define the relationship between the efficiency of the strategy of sustainable development of the national economy and state regulation of education. The research is accomplished for 14 Central and Eastern European countries (2006–2016) using the combination of principal components method and parametric method of stochastic frontier analysis in the software package STATA 11 and FRONTIER 4.1. As a result, the empirical proofs of the strong and adequate link between the efficiency of the sustainable development strategy of the national economy and state regulation of education are identified. The technical efficiency indexes were also calculated that allowed forming three clusters for Central and Eastern European countries distributed by the level of state regulation of education and efficiency of sustainable development strategy implementation. It helps to distinguish the main measures to reform the state regulation of education in Ukraine considering the experience of Slovenia, Poland, the Czech Republic, countries that proved to be the leaders in a sphere of sustainable development strategy implementation. The recommendations for further improvements in educational policies were defined. For instance, effective and sustainable state regulation of education should focus on decentralizing education, developing private-public partnerships, stimulating adult education development, etc. Acknowledgment and fundingThis research was funded by the grant from the Ministry of Education and Science of Ukraine “Reforming the lifelong learning system in Ukraine for the prevention of the labor emigration: a coopetition model of institutional partnership” (No. 0120U102001).

scholarly journals Challenges and Prospects of Applying the Paradigm of Sustainable Development to the Eastern Europe Economy

2021 ◽  
Vol 17 ◽  
pp. 929-940
Author(s):  
Tetiana Kulinich ◽  
Nataliа Yakimenko-Tereschenko ◽  
Alla Melnyk ◽  
Alla Vasina ◽  
Viktoriia Adamyk
Keyword(s):  
Sustainable Development ◽  
Eastern Europe ◽  
Sustainable Development Goals ◽  
European Countries ◽  
Eastern European ◽  
Low Carbon ◽  
Low Carbon Economy ◽  
Research And Innovation ◽  
Development Goals ◽  
Eastern European Countries

The paradigm of sustainable development for the economy of Eastern Europe needs detailed research challenges and prospects in Global Sustainable Development Goals implementation by 2030. The main section of the study shows the results determining the position of Eastern European countries on the levels of implementation of the sustainable development concept. The purpose of the study is to analyze existing one’s challenges and prospects of applying the paradigm of sustainable development to the economy of Eastern Europe, by evaluated using a synthetic indicator of development, SDG Index and Spillover Index, to obtain and promote the goals of sustainable development. Research methods: comparative analysis; statistical analysis; systematization, generalization. Over the analyzed period, the situation of all Eastern European countries has improved due to the gradual implementation of sustainable development goals. However, the current situation is not beneficial in Eastern European countries, but the some of them (for example Slovenia and Czech Republic) are very close to completing this status. During analyzed period, a reasonable situation was observed in Estonia, Hungary, Slovakia, Poland, Lithuania, Latvia and Croatia. Despite the significant progress Bulgaria and Romania continue to exist at a disadvantage. The most popular in Eastern Europe are financial resources to support small and medium-sized companies, research and innovation, and a low-carbon economy. As a result of the research, it was found that this analysis can provide further motivation and incentives for appropriate action by Eastern European countries to address existing calls. In Eastern Europe, sustainable development should be seen as a goal of development, no less important, namely to reduce contrasts in the quality of life of the population compared to Western European countries.

scholarly journals Agroindustrial Complex in the Eastern European Countries in the Context of Sustainable Development

2019 ◽  
pp. 1167-1180
Author(s):  
Maryna V. Shashyna ◽  
Oleh V. Zakharchenko ◽  
Oleksandr V. Darushyn ◽  
Zoriana M. Buryk ◽  
Maria I. Shpinkovska
Keyword(s):  
Sustainable Development ◽  
Eastern Europe ◽  
National Economy ◽  
Economic Security ◽  
European Countries ◽  
Eastern European ◽  
State Support ◽  
Agrarian Sector ◽  
Eastern European Countries ◽  
Agroindustrial Complex

The research paper deals with the formation of new scientific solutions concerning evaluation of the development of the agroindustrial complex, its role in ensuring sustainable development of the national economy, identifying problems and developing ways to solve them in the current conditions of the functioning of agrarian production in the countries of Eastern Europe. The research emphasizes the key importance of agrarian production to ensure the food and economic security of Eastern European countries. It has been revealed that the agroindustrial complex plays a significant role in the countries of Eastern Europe, especially as concerns Ukraine, Belarus, Poland, Moldova, Bulgaria and Romania. There are problems with the formation of effective state support of agrarian production in the countries selected for study, especially as regards the countries of Eastern Europe, which are not members of the European Union. The methodology for assessing the development of the agroindustrial complex in Eastern European countries was developed and proposed for use, as well as calculations on its basis were made, which allowed to divide all countries of this region into three groups: countries - outsiders (Ukraine, Moldova, Russia); countries, where the development of agrarian industry is of concern (Belarus, Romania, Bulgaria); countries that need to improve the agrarian sector of the national economy (Hungary, the Czech Republic, Slovakia and Poland). A complex of agrarian production problems was identified for each of the Eastern European countries, and the key ways of their elimination were proposed, which are aimed at: reforming the market of agricultural land; stimulating the development of farms; increasing efficiency of state support of agrarian production; intensification of development and introduction of innovations in the agrarian sector; the transformation of the structure of the agro commodities market, including the optimization of their export and import.

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