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Comparative Analysis Of Fiscal Policy Impact On The Ukraine And Croatia Sustainable Development

Author

Listed:
  • Oleh Sokil

    (Lviv Polytechnic National University, Ukraine)

  • Yuri Spolitak

    (Lviv Polytechnic National University, Ukraine)

  • Nazar Podolchak

    (Lviv Polytechnic National University, Ukraine)

  • Valerii Zhuk

    (National Science Center “Institute for Agrarian Economics†, Ukraine)

  • Darya Legeza

    (Dmytro Motornyi Tavria State Agrotechnological University, Ukraine)

  • Yana Sokil

    (Dmytro Motornyi Tavria State Agrotechnological University, Ukraine)

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.

Suggested Citation

  • Oleh Sokil & Yuri Spolitak & Nazar Podolchak & Valerii Zhuk & Darya Legeza & Yana Sokil, 2026. "Comparative Analysis Of Fiscal Policy Impact On The Ukraine And Croatia Sustainable Development," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, vol. 35(1), pages 231-259, june.
    • Handle: RePEc:avo:emipdu:v:35:y:2026:i:1:p:231-259
    DOI: 10.17818/EMIP/2025/38
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    References listed on IDEAS

    as
    1. Sonja Brlecic Valcic & Ante Samodol, 2018. "Conceptual Model For Analysis Of Financial Development In The Context Of Proposal Of Effective Measures Of Monetary And Fiscal Policy," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, vol. 27(2), pages 377-398, december.
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      Keywords

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      JEL classification:

      • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
      • H30 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - General
      • H50 - Public Economics - - National Government Expenditures and Related Policies - - - General
      • O23 - Economic Development, Innovation, Technological Change, and Growth - - Development Planning and Policy - - - Fiscal and Monetary Policy in Development
      • Q01 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - General - - - Sustainable Development

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