Artem Artyukhov

This paper explores how the war in Ukraine changed the interest in higher education of Ukrainians who stayed on the territory of Ukraine and emigrated to other countries. The methodology is based on Google Trends Analysis and peak approach with Google Trends Scale of Internet user inquiries about higher education from June 20, 2021 to June 20, 2023 with a middle point on February 24, 2022. Dynamics of changes in the queries of Internet users by keywords regarding studied higher education are: 1) exclusively from the territory of Ukraine; 2) from the territory of Poland, Slovakia, Germany, the Czech Republic, Great Britain, Spain, Italy, Bulgaria, Romania, Moldova, Austria, i.e., top-10 countries by number of registered Ukrainian refugees according to the UN Refugee Agency. The key results are: 1) increased interest of Internet users in higher education after beginning of the full-scale war: Poland – 22.9%, Romania – 28.9%, Ukraine – 31.2%, Hungary – 32.4%, Slovakia – 35.8%, Moldova – 49.0% of average number of «university» inquiries; 2) increased requests for professional education (42.2%), distance education (25.6%), distance learning (34.1%) after February 24, 2022; 3) correlation between negative trends of interest per 32% from July 2021 (100 GT Scale) to July 2022 (68 GT Scale) in Ukraine and positive trends of this indicator in European counties in August 2022 (80-100 GT Scale). Chi-square test showed statistical significance of changes in interest in higher education (p-value = 0). Key findings demonstrate the following trends after February 24, 2022: distance learning development, increased Internet users’ orientation towards professional education for high-paying jobs, popularity of flexible schedules.

Acknowledgments
The educational outcomes in this publication were created with the support of the EU Erasmus+ program within the framework of projects ERASMUS-JMO-2021-HEI-TCH-RSCH-101048055 – «AICE – With Academic integrity to EU values: step by step to common Europe» and ERASMUS-JMO-2022-HEI-TCH-RSCH-101085198 «OSEE – Open Science and Education in Europe: success stories for Ukrainian academia».

Tax competitiveness of the country characterizes the ability of the tax system to obtain permanent competitive advantages in attracting external and mobilizing internal financial resources due to the establishment of the optimal level of tax burden and differentiation of fiscal instruments. The complexity of this indicator determines the presence of a number of drivers of its formation. Shadow tax evasion is one of them. The purpose of the study is to assess the impact of the shadow tax evasion of taxpayers on the level of competitiveness of the tax system on the example of 11 European countries from 2011 to 2021. The methodological tools are regression analysis methods, Shapiro-Wilk tests, and Spearman’s rank correlation. It was determined that informal employment, informal production, and unregistered or informal entrepreneurship are the most common methods of tax evasion. Based on the results of the calculations, regression equations of the influence of shadow tax evasion on the level of competitiveness of the country’s tax system were constructed. It has been proven that shadow tax evasion exerts the greatest influence on the level of tax competitiveness of Slovenia (0.32), Romania (0.34), and Croatia (0.26). The least sensitive to shadow tax evasion is the competitiveness of the Czech Republic’s tax system (0.096). For most analyzed countries, this influence is carried out with a time lag of 2 years. Only in Croatia, this influence is the most substantial with a one-year lag.

Acknowledgment
The study is funded by the EU NextGenerationEU through the Recovery and Resilience Plan for Slovakia under the project No. 09I03-03-V01-00042.
The authors are grateful to the participants of projects “National security of Ukraine through the prevention of financial fraud and money laundering: war and post-war challenges” (2023–2025, state registration number: 0123U101945) and “De-shadowing and regulatory efficiency of environmental taxation: optimization modelling to ensure national security and rational use of nature” (2022–2024, registration number 0122U000777) for numerous discussions and comments.

In the conditions of permanent capital outflow and business registration by residents in other jurisdictions, the issue of developing a country’s marketing strategies for doing business and identifying the most effective mechanisms for increasing international tax attractiveness is urgent. The prerequisite of these processes should be the determination of the level of international tax competitiveness followed by identifying the most significant factors of its growth. The purpose of the study is to assess the level of international tax competitiveness as an element of marketing strategies of Ukraine and some EU countries during 2011–2021. The methodological tools are correlation-regression analysis, the Fisher method, and the multiplicative convolution method. The paper assessed the level of international tax competitiveness as a comprehensive indicator that considers procedural, institutional, moral-ethical, and economic components. The calculations showed that the most competitive are the tax systems of Estonia, Latvia, Lithuania, Croatia, Finland, the Czech Republic, and Hungary. Based on hierarchical and non-hierarchical (k-means method) clustering, 3 clusters of regions were identified. For each of them, based on an analysis of the features of the tax system construction and the comparison of marginal and average values, the criteria for the identification of competing countries and those with common development trends were formed. This makes it possible to determine the most effective mechanisms for the implementation of marketing strategies reforming tax policy from the point of view of increasing its international tax attractiveness.

Acknowledgment
The study is funded by the EU NextGenerationEU through the Recovery and Resilience Plan for Slovakia under the project No. 09I03-03-V01-00042.
The authors are grateful to the participants of projects “National security of Ukraine through the prevention of financial fraud and money laundering: war and post-war challenges” (2023–2025, state registration number: 0123U101945) and “De-shadowing and regulatory efficiency of environmental taxation: optimization modelling to ensure national security and rational use of nature” (2022–2024, registration number 0122U000777) for numerous discussions and comments.

The formation of the country’s tax competitiveness and countering the shadowing of the economy depend on several factors. One of them is an effective public administration. It defines state policy vectors, institutions’ critical tasks, and business and society development priorities. The aim of the paper is to analyze the impact of good governance on the country’s tax competitiveness and the level of the shadow economy of 11 EU countries and Ukraine in 2011–2021. The study employs statistical analysis of data series. It constructs a correlation field of points of relationship between indicators (to determine the general trends of changes in the level of the shadow economy, tax competitiveness, and the Good Governance Index). Linear mathematical model and Fishburn formula are used to construct an integral indicator of the level of efficiency of public management (Good Governance Index). Structural modeling methods formalize the influence of government management on the level of the shadow economy and tax competitiveness. It was found that the Government Efficiency Index and the Corruption Control Index exert the most significant correlation with the level of tax competitiveness and the shadow economy. Its increase of 1% leads to a rise in the level of tax competitiveness of Slovakia by 7.015%, Croatia by 6.889%, the Czech Republic by 6.606%, and Romania by 5.773%. At the same time, the smallest correlation with the level of tax competitiveness performs an Index of Political Stability and Absence of Violence/Terrorism.

Acknowledgment
The study is funded by the project VEGA – 1/0392/23 “Changes in the approach to the creation of companies’ distribution management concepts influenced by the effects of social and economic crises caused by the global pandemic and increased security risks.”
The authors are grateful to the participants of projects 0123U101945 and 0122U000777 for numerous discussions and comments.

The structure of the higher education market in 2012–2021 in 38 European countries was analyzed using concentration levels and Herfindahl-Hirschman indices based on the number of higher education institutions and their share in the QS World University Rankings, and the number of students. This market in 2021 has a low concentration: the 3 countries with the largest number of higher education institutions (Germany, Ukraine, France) covered about 36% of the market in total; the 3 countries with the largest number of universities in the QS (United Kingdom, Germany, Italy) – 5%; the 3 countries with the largest number of students (Germany, France, United Kingdom) – 37%; and the 3 countries with the largest number of foreign students (United Kingdom, Germany, France) – 5%. Using parametric and non-parametric comparison tests, it was found that although the number of higher education institutions and students does not generally depend on the population’s income level, the number of universities ranked in the QS and foreign students does. The correlation analysis revealed that GDP and GNI, population, and separately the employment and unemployment rates (for ranked universities and foreign students) are important factors that determine the uneven structure of the higher education market. The identified factors formed the basis for clustering countries using Ward’s hierarchical method, which revealed the clear existence of 3 clusters: the smallest of them accumulates the 4 largest European economies with the most ranked universities; the largest (24 countries) is quite diverse, which indicates relatively equal opportunities in the market and its unification.

Acknowledgment
Tetiana Vasylieva and Artem Artyukhov thank project 0122U000772, and Nadiia Artyukhova thanks project 0124U000545 for carrying out their part of this research.

Considering Ukraine’s corruption scandals at all levels of public governance, combating corruption and enhancing transparency have become a pivotal factor in maintaining the trust of Ukrainian citizens and foreign partners in central and local authorities. It is also an essential prerequisite for Ukraine’s prospective membership in the EU and the allocation of financial assistance from external donors. The study aims to examine how transparency in local governance influences the level of corruption in regional cities of Ukraine. The paper examines how transparency in local authorities relates to different types of corruption, including bribery within municipal services, healthcare, and other public sectors. Utilizing panel data from 24 Ukrainian cities collected between 2017 and 2020 (all-Ukrainian sociological municipal survey and project ‘Transparent, Financially Sound and Competitive Local Governments in Ukraine’), the study employs both random and fixed-effects panel regression analyses to assess the impact of various governance indicators on corruption levels across different sectors, including municipal services, healthcare, and education. The findings suggest that higher transparency of the local authorities is generally associated with lower levels of bribery in the housing and communal services sector (estimation coefficient = –0.204226), in registration and licensing institutions (–0.5353756), in healthcare institutions (–0.2032171), and experience of bribing local authorities (–0.2505674). The analysis concludes that enhancing transparency may significantly reduce corrupt practices within local government operations, thereby strengthening public trust and bringing Ukraine closer to meeting European Union standards.

Acknowledgment
Serhiy Lyeonov, Serhii Drozd, and Yaroslаv Reshetniak thank the project 0123U101945 “National security of Ukraine through prevention of financial fraud and money laundering: war and post-war challenges” for carrying out their part of this research.
This study was funded by the European Union grant “NextGenerationEU through the Recovery and Resilience Plan for Slovakia” (No. 09I03-03-V01-00130) and project VEGA – 1/0392/23 “Changes in the approach to the creation of companies’ distribution management concepts influenced by the effects of social and economic crises caused by the global pandemic and increased security risks.”

During the pandemic and russia’s war against Ukraine, higher education shifted to hybrid and distance learning, with some universities forced to adapt or relocate from occupied territories. This article analyzes the institutional, spatial, and financial aspects of Ukraine’s higher education market (1990–2023), focusing on financial data from 2020–2023 across 24 regions and Kyiv, excluding occupied territories. The calculated results based on concentration levels and the Herfindahl-Hirschman index for the number of educational institutions, students, and postgraduate students showed that the higher education market is highly competitive, with an uneven geographical distribution between regions. The analysis of the level of concentration of financial resources among higher education institutions, calculated based on state funding, showed that the distribution of financial resources among universities is relatively even (in 2023, the 20 largest higher education institutions accumulated more than 43.5% of total state funding). The share of state resources aimed at developing the scientific potential of higher education institutions decreased for the 20 largest higher education institutions from 58% in 2020 to 55% in 2022. Non-parametric correlation analysis revealed a low correlation between the amount of general funding for higher education institutions and the amount of revenues to the special fund for research, which indicates insufficient support and prioritization of the scientific sector in the country. These conclusions can be used in implementing the reform (balancing and optimization) of the existing educational network in Ukraine, which has been actively pursued in recent years.

This study focuses on the relationship between the Human Development Index (HDI) and public social expenditures, analyzing socio-economic models using the examples of selected European countries and Ukraine. The study used the values of the HDI, GDP, and indicators of public expenditures for social purposes, namely, healthcare, education, leisure, culture and religion, and social protection for the period from 2010 to 2021. The analysis targeted 13 European countries using data sets from Eurostat, the Office for National Statistics of the United Kingdom, the State Statistics Service of Ukraine, and the Ministry of Finance of Ukraine. The input time series were checked for lagged values using the STATISTICA software.
Empirical evidence suggests a relationship between HDI and public social spending. An increase in the share of public social expenditures in GDP leads to an increase in HDI and vice versa. European countries with a social-democratic model of development have the highest level of centralization of public expenditure in GDP (34.72%) and the highest HDI (0.930), while countries belonging to the Southern European model have the lowest share of socially oriented public expenditure (30.41%) and the lowest HDI (0.873). In addition, there is a time lag between the investment of public funds in healthcare, education, leisure, culture and religion, and social protection and their impact on HDI changes. Thus, ensuring a high level of HDI is achieved, among other things, through state financial support for the relevant components of the social sphere and social protection.

Acknowledgment
The study is funded by the EU NextGenerationEU through the Recovery and Resilience Plan for Slovakia under project No. 09I03-03-V01-00130.

In an environment where public funding is insufficient to meet international climate and energy goals, feed-in tariffs serve as an essential mechanism to mitigate investment risk and foster the participation of insurance companies as institutional investors in the renewable energy sector. This study aims to investigate whether feed-in tariff policies enhance the evolving effect of insurance sector development on renewable energy consumption across countries and over time. Given that both financial sector capacity and renewable energy transitions are dynamic processes, the analysis explicitly applies econometric techniques designed to capture temporal changes and investment inertia. Using panel data econometric techniques, including fixed effects models with cluster-robust standard errors and dynamic panel estimation (Arellano-Bond GMM), the analysis covers 64 countries from 2000 to 2020. The results reveal that greater insurance sector assets positively correlate with higher renewable energy consumption, with a coefficient of 0.143 (p < 0.01) in the fixed effects model. Still, the strength and significance of this relationship are notably enhanced when feed-in tariffs are in place, as shown by a positive and statistically significant interaction term (coefficient 0.051, p < 0.05) after adding time-fixed effects. The empirical results show that insurance companies can serve as critical institutional investors in the renewable energy sector. Still, their active participation critically depends on supportive policy frameworks, with the positive association between insurance company assets and renewable energy consumption becoming significant, particularly in countries with feed-in tariff schemes.

Acknowledgment
This study was prepared as part of the project IZURZ1_224119/1 (Swiss National Science Foundation) and the National Scholarship Programme of the Slovak Republic.
The publication was funded by the European Union grant “NextGenerationEU through the Recovery and Resilience Plan for Slovakia” (No. 09I03-03-V01-00130) and project VEGA – 1/0392/23 “Changes in the approach to the creation of companies’ distribution management concepts influenced by the effects of social and economic crises caused by the global pandemic and increased security risks.”

As the global community intensifies efforts to transition toward sustainable energy systems, the role of institutional and fiscal arrangements in fostering renewable energy has gained increasing attention. This study aims to assess whether fiscal decentralization contributes to the expansion of renewable electricity generation in OECD countries by analyzing panel data and identifying the direction and significance of this relationship. Utilizing a panel dataset of 34 countries spanning 2000–2023, the analysis employs a fixed-effects regression model with Driscoll-Kraay standard errors. It includes a one-year lag of fiscal variables to ensure robustness. The findings reveal a statistically significant but modest negative relationship between the share of subnational revenues in GDP and the share of renewables in electricity generation, suggesting that greater fiscal decentralization may not automatically incentivize renewable energy adoption. More specifically, the fixed-effects model corrected for heteroskedasticity and autocorrelation indicates that the coefficient for lagged subnational revenue (as a percentage of GDP) is negative and marginally significant (p ≈ 0.057), hinting at a potential delayed inhibitory effect. Additionally, country-level fixed effects demonstrate substantial heterogeneity, with nations like Iceland, Norway, and Canada showing systematically higher renewable electricity shares, regardless of fiscal structure. These results underscore the importance of complementary institutional frameworks and national coordination mechanisms to ensure that decentralization effectively supports climate policy goals.

Acknowledgment
This study was carried out within the framework of a research grant awarded by the Swiss National Science Foundation (grant no. IZURZ1_224119/1) and funded by the European Union grant “NextGenerationEU through the Recovery and Resilience Plan for Slovakia” (No. 09I03-03-V01-00130) and project VEGA – 1/0392/23 “Changes in the approach to the creation of companies’ distribution management concepts influenced by the effects of social and economic crises caused by the global pandemic and increased security risks”.

Type of the article: Reflexive Preface

Abstract
This study aims to examine the role of international organizations in promoting academic integrity, analyzing how diverse cultural interpretations of scholarly ethics create challenges for standard consistency across borders and the mechanisms through which international bodies facilitate the coordination and standardization of integrity practices. A comparative approach examines academic integrity across different jurisdictions and cultural contexts, a multi-level analytical framework understands the organizational structure of academic integrity governance, and illustrative case studies demonstrate practical applications. The analysis identifies five interconnected components of academic integrity: educational, research, managerial, professional association, and publishing integrity. This study reveals a sophisticated five-level hierarchical system of academic integrity governance spanning from international organizations to individual practitioners. International organizations function as collaborative facilitators rather than rigid rule-makers, developing flexible frameworks that can be adapted to diverse cultural contexts while maintaining universal ethical principles. Significant variations exist between national approaches, with some countries implementing comprehensive legislative frameworks while others relying on cultural principles and institutional traditions. International organizations facilitate dialogue and consensus-building that transcends national boundaries while respecting institutional autonomy. The hierarchical governance system demonstrates that academic integrity assurance requires top-down coordination to establish consistent standards and bottom-up commitment to implement those standards. The strength of this system lies in its ability to maintain the universality of core ethical principles while allowing for cultural adaptation in implementation methods, ultimately ensuring that the fundamental commitment to honesty, originality, and fairness in scholarship remains constant regardless of cultural context or geographical location.

Acknowledgment
The research is prepared in the frame of the project “OSEE – Open Science and Education in Europe: success stories for Ukrainian academia” (project number ERASMUS-JMO-2022-HEI-TCH-RSCH-101085198). Funded by the European Union. The views and opinions expressed are, however, those of the authors only and do not necessarily reflect those of the European Union or EACEA. Neither the European Union nor the granting authority can be held responsible for them.

Type of the article: Reflexive Preface

The proliferation of unethical scientific consulting practices, particularly in post-Soviet contexts, poses significant threats to academic integrity by transforming legitimate knowledge transfer services into commercialized systems that fabricate academic outputs to meet formal performance metrics rather than supporting genuine research efforts. This study aims to analyze and classify different forms of scientific consulting based on their ethical alignment and function within academic systems, introducing the concept of “scientific consulting mills” as a comprehensive framework for understanding these distorted practices. The study employs qualitative content analysis of Ukrainian and international sources, bibliometric review, and a conceptual typology approach, including a Ukrainian academic landscape case study and a color-coded classification model categorizing service providers based on transparency, legality, and ethical compliance. The analysis reveals that growing demand for formal academic indicators fuels the rise of scientific consulting mills that exploit systemic weaknesses in academic evaluation systems. These mills commodify academic achievements and decouple performance metrics from genuine research contributions, offering services ranging from legitimate professional support to fraudulent activities. The paper includes a case study of the Ukrainian academic landscape, complemented by a classification model (“color-coded” types of scientific consulting) that categorizes service providers and practices based on transparency, legality, and ethical compliance. The proposed “scientific consulting mills” concept offers a broader categorization than existing frameworks, such as paper mills, encompassing diverse services that breach academic ethics while masquerading as legitimate consultancy. This concept provides critical insights for combating academic misconduct.

Acknowledgments
This study was funded by the European Union grant “NextGenerationEU through the Recovery and Resilience Plan for Slovakia” (No. 09I03-03-V01-00130).

Type of the article: Research Article

Abstract
This study investigates the structural relationships between educational and scientific regulatory interventions and socio-economic development in countries affected by armed conflict and political instability, using the framework of Sustainable Development Goals (SDGs), specifically SDG 4 (Quality Education), SDG 8 (Decent Work and Economic Growth), and SDG 9 (Industry, Innovation and Infrastructure). Rather than focusing on regulatory interventions in a narrow administrative sense, SDG 4 is conceptualized as a reflection of national efforts to improve access to and quality of education, including institutional reforms, policy initiatives, and capacity-building measures in post-conflict settings. The analysis covers 16 countries affected by conflict and instability across Eastern Europe, including Ukraine; the Balkans (Albania, Bosnia and Herzegovina, Croatia, Montenegro, North Macedonia, Serbia, Slovenia); the Middle East (Israel, Jordan, Lebanon, Syrian Arab Republic, Turkey); and the South Caucasus (Armenia, Azerbaijan, Georgia), using data from 2011 to 2020. Employing multivariate confirmatory factor analysis (CFA), the study reveals statistically significant and conceptually meaningful covariances between the selected SDGs. The strongest relationship is observed between SDG 8 and SDG 9, underscoring the interdependence of economic growth, industrial development, and innovation. Moderate but significant correlations between SDG 4 and both SDG 8 and SDG 9 highlight the foundational role of education in enabling socio-economic recovery and technological advancement. Key indicators such as primary school completion, secondary and tertiary enrollment, employment in industry and services, and high-tech value-added production serve as measurable proxies for these dynamics. The findings emphasize the importance of aligning education policy with broader development strategies to support resilience and sustainable growth in fragile contexts.

Acknowledgments and research funding
This research was funded by the European Union grants “NextGenerationEU through the Recovery and Resilience Plan for Slovakia” (No. 09I03-03-V01-00130) and “Immersive Marketing in Education: Model Testing and Consumers’ Behavior” (No. 09I03-03-V04-00522/2024/VA). This research was also prepared as part of project 0124U000545.

Type of the article: Research Article

Abstract
Decentralization and renewable energy have gained significant global attention due to their potential to enhance energy security, promote sustainability, and democratize energy access. This study aims to provide a comprehensive bibliometric analysis of research trends, key contributors, and thematic developments in the field of the decentralization of energy sources and their renewability. The research methodology involves a bibliometric analysis based on data extracted from the Scopus database, covering publications from 1973 to 2025. The analysis reveals exponential growth in research output, particularly after 2014, with over 3,700 publications recorded in 2023 alone. Citation trends indicate that foundational studies on decentralized microgrids and distributed energy systems remain highly influential, while recent works on blockchain-based energy trading and AI-driven energy management are gaining prominence. The study identifies China (11.7% of total publications), the United States (6.5%), and India (5.7%) as the leading contributors, with significant research activity also observed in European countries. Additionally, journals such as Applied Energy, Renewable Energy, and Energies serve as the primary publication platforms in this domain. Thematic analysis highlights a shift from bioenergy and land-use studies toward smart grids, energy storage, artificial intelligence, and decentralized finance for energy markets. Furthermore, co-authorship and international collaboration have increased significantly, with 25% of papers involving multi-country research efforts. Keyword analysis indicates growing research interest in emerging topics such as hydrogen energy, demand-side management, and digitalization in decentralized energy systems. These findings underscore the increasing interdisciplinary nature of decentralized energy research, integrating technological, economic, and policy dimensions.

Acknowledgment
This study was prepared as part of the project IZURZ1_224119/1 (Swiss National Science Foundation).