Klaipėdos universitetas

This study explores the determinants of tax revenue in eight post-transition European Union (EU) economies: Estonia, Latvia, Lithuania, Poland, Czechia, Slovakia, Slovenia and Hungary. Despite the shared institutional trajectories and simultaneous EU accession in 2004, these countries continue to display significant variation in tax-to-GDP ratios. Using panel data from 2004 to 2022, and applying a fixed effects model with Driscoll-Kraay standard errors, the study examines key macroeconomic and structural variables shaping tax revenue outcomes. The results indicate that financial inclusion and openness to trade proxied by debit card usage are positively associated with tax revenue, while rising public debt has a significant negative effect. Other variables, including foreign direct investment and inflation, show weaker or model-dependent relationships. The findings highlight the role of the financial infrastructure and macroeconomic openness in explaining tax revenue performance in post-transition economies. The paper contributes to the literature by offering region-specific empirical evidence and informing fiscal policy in structurally evolving EU member states.

STEAM education in schools is identified as one an educational priority. The aim of this article is to discuss the challenges faced by primary school teachers in implementing STEAM education. A semi-systematic analysis of scientific literature was chosen to conduct the study. Based on research findings, three key challenges faced by primary school teachers in implementing STEAM education were identified. The findings of the study suggest that teachers struggle to ensure inter- and transdisciplinarity. Most of the focus is on the integration of science and mathematics, while the inclusion of engineering, technology and the arts disciplines often remains insufficient. While digital technologies have great potential to enrich STEAM education for primary students, their

In recent years, crises affecting both the world and Lithuania have posed challenges to educational institutions, prompting them to adapt quickly. This article presents the results of a quantitative study that explores the well-being of Lithuanian teachers and influential factors during the organisation of remote learning in the context of the Covid-19 pandemic. The survey results (n=129) revealed that younger teachers with less work experience felt more comfortable and were more satisfied with remote teaching than their older, more experienced colleagues. Conversely, older teachers with longer tenure found remote teaching more challenging and anxiety-inducing. However, older teachers with longer experience rated their competencies in lesson organisation, emotional