Tiltai

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.

The main objective of this study is to show the willingness of citizens to act through the prism of opportunities offered by participation at the local level. Citizens’ activity in public life is the core of democracy. Their engagement may assume various forms, among which the most common form is participation in elections. When it comes to direct democracy, participation in referendums is most widespread. However, an element of democracy, which is cognitively equally important as the above ones, results from citizens’ engagement in institutional activity through membership in political parties, trade unions, non-governmental organisations or local associations. It is also worth mentioning the participation expressed through signing of petitions, taking part in demonstrations or involvement in local initiatives. Having considered all the above data, one can state that it is clearly visible who undertakes political participation in Poland more often, and for whom this is a less frequent activity. This analysis with its conclusions seems to be a crucial suggestion for people who would like to take effective steps in order to increase citizens’ engagement in politics.

European Union support for Lithuania undoubtedly makes a positive impact on economic growth and it structure. But there is even more important that a considerable funds flowing to different regions of Lithuania, and are focused to their economic development, the promotion of cohesion and human resources development. From the beginning of Lithuania’s independence the territorial differences of regional development began to emerge, which progressively deepened over time. These differences affected the sector of human resources: the economic activity of the population, education, knowledge, skills and other areas.The development of human resources is one of the objectives of European Union’s regional policy. Therefore, the aim of the study – to analyze the changes in use of European Union funds in Lithuania’ municipalities over the 2007–2013 period.

The importance of regional economic growth is emphasized in many countries and their regional policy documents. This issue is emphasized also by many researchers. D. Genaro and E. Melchor (2010) state that by the time of A. Smith, economists started to focus on a problem of economic growth. According to the authors, in recent years, economists have moved from economic interest in the operating cycle analysis to the medium and long-term revenue growth influencing factors analysis. This analysis is very important because as stated by L. Ayala and A. Jurado (2011), many countries or regions economic growth reduces poverty indicators; inequalities reduction is encouraging by policy measures. Despite ongoing national regional policy programs or the Structural Funds of the European Union or the Structural Funds, significant regional differences still exists. There must be emphasized the fact that in theories of regional development a lot of attention are paid on focus what conditions are favorable for creating economic growth in the region. There are focused on modernization of the economical sectors and international business development. The new models of regional development theories visible bring together economic, management and other modern concepts of social integration.

Local and exotic flint use and distribution are considered as markers of group mobility. The Arch Backed Pieces and the Mazovian societies organised logistics expeditions in various directions, south-north, west-east, using natural routes as river valleys, but also crossing mountains. Their motives seem to be different and not only connected with economic necessity and subsistence strategy. Group mobility, observed rarely on distances more than tens of hundreds of kilometres, was probably a seasonal event, but sometimes may be a reflection of a permanent exodus.