Assessment of the tax system under conditions of sustainable development
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- Category: Content №6 2025
- Last Updated on 25 December 2025
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Authors:
H. Jafarli, orcid.org/0000-0002-8104-2426, Azerbaijan State University of Economics (UNEC), Baku, Republic of Azerbaijan, е-mаіl: This email address is being protected from spambots. You need JavaScript enabled to view it.
M. S. Bril, orcid.org/0000-0001-6529-7747, Simon Kuznets Kharkiv National University of Economics, Kharkiv, Ukraine; e-mail: This email address is being protected from spambots. You need JavaScript enabled to view it.
I. O. Dzemishkevych, orcid.org/0000-0003-4727-2241, RJSC HEI Interregional Academy of Personnel Management, Kyiv, Ukraine; e-mаіl: This email address is being protected from spambots. You need JavaScript enabled to view it.
O. O. Hutorova, orcid.org/0000-0003-4705-5482, State Biotechnological University, Kharkiv, Ukraine; e-mail: This email address is being protected from spambots. You need JavaScript enabled to view it.
S. V. Rudenko, orcid.org/0000-0002-2874-1957, State Biotechnological University, Kharkiv, Ukraine; e-mail: This email address is being protected from spambots. You need JavaScript enabled to view it.
T. A. Vlasenko*, orcid.org/0000-0002-9515-2423, Academy of Silesia, Katowice, Republic of Poland; e-mail: This email address is being protected from spambots. You need JavaScript enabled to view it.
* Corresponding author e-mail: This email address is being protected from spambots. You need JavaScript enabled to view it.
Naukovyi Visnyk Natsionalnoho Hirnychoho Universytetu. 2025, (6): 189 - 201
https://doi.org/10.33271/nvngu/2025-6/189
Abstract:
Purpose. To evaluate the socio-economic determinants of tax-system sustainability within the Sustainable Development Goals framework for 28 European Union countries and Ukraine in 2023–2024.
Methodology. A cross-country dataset of nine independent indicators was compiled for 28 national economies. Factor analysis was applied to identify latent drivers of tax-system sustainability, followed by cluster analysis to group countries by similar profiles and to assess the stability of country positions over time. A comparative assessment focused on Ukraine, where martial law remains in force.
Findings. A four-factor structure was established: (F1) resource load and environmental consequences; (F2) economic structure and tax burden; (F3) socio-economic tension; (F4) economic well-being. Factors F1, F2, and F4 are positively associated with the sustainability of national tax systems, whereas F3 acts in the opposite direction. Countries exhibit marked heterogeneity across factors; cluster membership remained largely stable between 2023 and 2024, with Portugal as the sole reclassification. The factor-based assessment (FI) revealed country-specific risks and priorities for fiscal adjustment. The Ukraine–EU comparison demonstrated consistent patterns within the assigned clusters, considering the dynamics of actual factor values.
Originality. The study operationalizes tax-system sustainability through an integrated four-factor construct that jointly captures environmental pressure, fiscal-structural characteristics, social stress, and economic well-being, and tests cluster stability on a recent EU–Ukraine panel.
Practical value. The results provide a transparent diagnostic for risk-sensitive tax-policy design aligned with sustainable development. They support the identification of targeted measures and sequencing of reforms; for Ukraine, they inform adaptive fiscal decisions under martial law and during economic recovery.
Keywords: taxes, tax policy, sustainable development, security, threats, governance, financial resources
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