Factors of national environmental performance in sustainability management aspect
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Author(s)Heorhiy RohovLink to ORCID Index: https://orcid.org/0000-0002-2487-0946
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Sergiy PrykhodkoLink to ORCID Index: https://orcid.org/0000-0002-2325-018X
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Oleh KolodizievLink to ORCID Index: http://orcid.org/0000-0002-6715-2901
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Volodymyr SybirtsevLink to ORCID Index: https://orcid.org/0000-0003-0910-5266
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Ihor KrupkaLink to ORCID Index: https://orcid.org/0000-0002-3106-8660
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DOIhttp://dx.doi.org/10.21511/ppm.19(3).2021.07
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Article InfoVolume 19 2021, Issue #3, pp. 70-84
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180 Downloads
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Creative Commons Attribution 4.0 International License
The ambitious goals of environmental sustainability stated in international agreements and national programs require developing strategies to achieve them. At the same time, there is a lack of empirical evidence on the environmental performance factors, which can be purposefully changed to achieve an effective result in the short and medium-term. The paper aims to find the institutional factors of national environmental performance, including financial ones, which might be effectively used as environmental sustainability management tools. For this, the relationships between the Environmental Performance Index (EPI), as the dependent variable, and the indicators of control of corruption, the effectiveness of an anti-monopoly policy, financial opportunities, undue influence, corporate culture, innovation output, GDP, and income growth among the poorest population, using a sample of 81 countries, and the technique for constructing nonlinear regression models based on the normalizing transformations for non-Gaussian data were studied.
The study findings show that environmental performance can be predicted with sufficient accuracy by a linear model of its dependence on corruption control, minority shareholders protection, judicial independence, favoritism in decisions of government officials, tax incentives, ease of access to loans, and innovation output. Adding GDP per capita to the explanatory variables of the EPI model does not significantly affect the result accuracy but changes the model shape from linear to nonlinear. The paper substantiates ways to apply results for institutional reforms and sustainability management, such as inflation targeting, public credit guarantee schemes, performance-based loans, etc.
- Keywords
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JEL Classification (Paper profile tab)O10, Q58, G28
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References67
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Tables2
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Figures0
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- Table 1. Variables and sources of data
- Table A1. The initial dataset for constructing the regression models
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Perspectives for non-primary export development in Russia and measures of its tax incentives
Elena Dedkova ,
Aleksandr Gudkov ,
Kristina Dudina
doi: http://dx.doi.org/10.21511/ppm.16(2).2018.08
Problems and Perspectives in Management Volume 16, 2018 Issue #2 pp. 78-89 Views: 1286 Downloads: 163 TO CITE АНОТАЦІЯNon-primary export is one of the most promising areas for the development of Russian foreign economic activity. However, the significant influence of geopolitical problems and underdeveloped internal mechanisms of statutory regulation, state support and stimulation of non-primary exports in Russia do not allow to use all available potential in this regard. As such, the problems of non-primary export development in Russia are being actualized with a view to ensuring a positive influence of this kind of foreign economic activity both on the welfare of the state as a whole and on strengthening its positions in world markets.
The purpose of the article is to consider the specifics of non-primary export development in Russia and to propose measures to stimulate its growth.
The object of the study is the existing system of non-primary export in Russia with its inherent features and operating principles.
The research methodology is as follows: scientific search, generalization, systematization, analysis, graphical construction, modeling, formalization, and forecasting.
The key research results consist in the systematization of information on Russia’s promising non-primary export industries, the study of the current system of state support for export, the identification of problematic aspects and the search for solutions, and the development and justification of mechanisms for tax incentives for non-primary export, including due to the proposed division of enterprises into target groups depending on the volume of income from their foreign economic activities.
The practical value of the results obtained is that they can be used at the macro level by introducing amendments to the regulatory and legislative acts of the Russian Federation on export regulation in accordance with the results of the grant of the President of the Russian Federation for stimulating and supporting non-primary export. -
Prerequisites for the creation of financial and credit infrastructure of support for agricultural enterprises in Ukraine
Kateryna Andriushchenko ,
Mykola Ishchenko ,
Mykhailo Sahaidak ,
Mariia Tepliuk ,
Oksana Domina
doi: http://dx.doi.org/10.21511/bbs.14(2).2019.06
Banks and Bank Systems Volume 14, 2019 Issue #2 pp. 63-75 Views: 1229 Downloads: 260 TO CITE АНОТАЦІЯThe study analyzed and summarized publications on the nature of the formation of financial and credit infrastructure, which is created in order to support agricultural enterprises. The functioning and development of financial and credit infrastructure as a factor of social and economic development of the country is explored. The features of diversification of financing sources of agricultural enterprises are determined. The role of bank lending to agricultural enterprises in Ukraine is investigated. The model of interaction of participants of the financial and credit infrastructure of support for agricultural enterprises through the formation of the certain conditions is proposed. It is proved that such measures will provide increase in the efficient use of available agro-resource potential and reopen the industry attractiveness for investing companies.
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Tax incentives in the countries of the visegrad four
Jana Simonidesová ,
Slavomíra Stašková ,
Adela Feranecová ,
Eva Manová ,
Peter Remiáš
doi: http://dx.doi.org/10.21511/ppm.16(1).2018.11
Problems and Perspectives in Management Volume 16, 2018 Issue #1 pp. 115-123 Views: 1214 Downloads: 127 TO CITE АНОТАЦІЯTax incentives are a tool of regional policy. When providing investment incentives, conditions for their provision must be clearly defined. It is necessary to coordinate investment incentives at the state level with redistribution of EU funds. The criteria for the provision of investment incentives must correspond with the main objectives of regional policy.
The aim of this contribution is to analyze the tax incentives in tax system in the countries of the Visegrad Four (V4). The introductory part is the theoretical definition of tax and tax incentives. The analytical part is devoted to the analysis of tax incentives in the form of investment incentives provided in the Slovak Republic in the period 2002-2016.
The results of the contribution constructed on the basis of the comparison detail the conditions for the granting of tax incentives for research and development in the V4 countries depending on the individual requirements and conditions of the countries themselves, systems, valid legislation, etc., which differentiate each other and at the same time compete in a certain way, compete with the funds of foreign investors.
