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The purpose of the article is to investigate the potential of environmental taxation in the regulation of ecological responsibility and ensuring the pro-environmental behaviour of economic entities. To study the theoretical basis of environmental taxation and environmentally responsible behaviour, a bibliometric analysis of key words in scientific articles published on this topic was conducted. The results of the bibliometric analysis show that aspects of environmentally responsible behaviour are presented in the list of keywords that mediate the study of environmental taxation. Thus, pro-environmental behaviour is defined by the necessity of health risks avoiding, clean energy technology providing, waste generating reducing etc. The impact of environmental taxes on various aspects of environmentally responsible behaviour was modelled on the sample of six European countries (Belgium, France, Austria; Finland and Denmark) for 1994-2019. The results of the calculations show that environmental taxes have limited effectiveness in regulating various aspects of environmental liability. So, the average growth of environmental taxes revenue by 1 USD million provides a decrease in the Eco-Innovation Index by 0.001 point; the slow rise in CO2 emissions (less than 0.000 %) and the growth in tobacco use (about 0.000 %). On the other hand, environmental taxes do not influence the country’s environmental performance, as well as on the total alcohol consumption and renewable electricity consumption and output. Thus, an approach to the establishment of tax benefits for enterprises was proposed, considering the results of changes in the environmentally harmful effects they produce.

To ensure the progress of sustainable development and overcome threats to national security, the development of tools for balancing ecological, economic and energy aspects of economic activity acquires special importance. This study is related to the influence of choosing different functional elements of transport taxes on their effectiveness in ensuring national security. For calculations, panel regression modelling with panel-adjusted standard errors based on the use of the Durbin–Watson test using dummy variables was chosen. The assessment involves the selection of the main factor variable (tax revenues from transport taxes, as well as an additional dummy variable) and compliance with a country’s transport taxation system, with a certain criterion for its application. The resulting criterion was chosen as an integral indicator of national security, which summarizes the parameters of environmental footprints, economic growth, energy efficiency and security. Calculations were made for nine countries (i.e., the Czech Republic, Finland, France, Ireland, Israel, Portugal, Romania, Slovakia and Turkey) for the period 1996–2019. The calculations proved that the establishment of transport taxes, depending on the type and weight of the car, increases their effectiveness on ensuring national security or, depending on the cost and age of the car, weakens such effectiveness. The use of emissions generated by the car, its capacity and its type of fuel requires additional research; the obtained results did not allow for unambiguously determining their impact on the effectiveness of transport taxes. The conducted research forms the basis for choosing the optimal design of transport taxes to ensure the maximization of their regulatory effectiveness. The developed approach can be extended to evaluate the effectiveness of other environmental taxes.

This paper assesses the multiplexing efficiency of environmental taxes in ensuring environmental, energy, and economic security which is an integral part of sustainability in six European countries that are leaders in the Environmental Performance Index. This study aims to confirm the hypothesis that environmental taxes and payments could simultaneously affect changes in important environmental, energy, and economic security as well as sustainability parameters. Not all the previously selected taxes, which affect the parameters of all three areas of environmental, energy, and economic sustainability and security can ensure their simultaneous growth. Calculations made for the period 1994–2019 showed that in the system of environmental taxation of Denmark, five environmental taxes and fees provide an increase in the integrated level of environmental, economic, and energy security and sustainability; in Belgium, two environmental taxes are characterized by multiplex efficiency; in France, seven environmental taxes and payments; in Austria, four; in Finland, one; and in the UK, four. The paper’s findings could create the basis for improving environmental taxation systems in the countries to increase comprehensive national security growth and ensure sustainable development path of the countries.

The issues of environmental impact reduction became a significant factor in the decision-making process for the development of organizations in the EU. Systematic environmental management is an effective way of solving environmental problems arising in organizations’ activities. Creating an effective environmental audit system is an essential step in ensuring the regulatory response to the extensive level of environmental pollution. To identify the role of environmental audit in the growth of environmental innovation activity of the country, a number of panel multiple regression dependencies were constructed. The survey database includes data for 28 countries of the European Union for the period 2010-2017. Factor variables of the study were the absolute number of environmental audit organizations, their ratio to the total number of enterprises, and the number of environmental audit and management sites. The resulting variables were the value of the index of eco-innovation of countries and its components. The conducted analysis showed that in the European Union countries, an environmental audit is an effective tool for ensuring their eco-innovative development. It is revealed that the biggest positive effect of the growth of the number of environmental audit organizations is manifested in the growth of the scope of eco-innovation activities and the volume of its financing, as well as the increase of the level of environmental responsibility of the organizations. On the other hand, the increase in the density of environmental audit organizations in relation to the number of enterprises is a factor hampering the country's environmental innovation. Research for different groups of countries proves that increasing the level of eco-innovation progress of states leads to an increase in the positive effects of the functioning of the environmental audit system for further eco-innovative development. At the same time, the maximum level of impact of environmental audit on the intensity of eco-innovation activity is observed for countries with an average level of progress. Thus, the necessity of the development of an environmental audit in the formulation of Ukraine's environmental policy was proved. Keywords: environmental audit, environmental reporting, environmental management, eco-innovation activities, environment.

Стаття присвячена дослідженню взаємозв’язку між менеджментом спорту та забезпеченням здоров’я населення. Дослідження актуальних напрямків розвитку менеджменту спортивної індустрії було проведено за допомогою бібліометричного аналізу. Його результати засвідчили, що сучасна система менеджменту спорту має враховувати якість надання спортивних послуг та можливості їх комерціалізації, вплив спору на життя та здоров’я людей, роль спорту в забезпеченні сталого розвитку, фінансове забезпечення спортивної індустрії. Для оцінювання впливу спортивної галузі на громадське здоров’я та якість життя населення було сформовано набір статистичних індикаторів, що характеризують функціонування спортивної галузі (кількість спортивних споруд, залучення населення до занять спортом та оздоровчою діяльністю) та стан здоров’я населення (параметри очікуваної тривалості життя, захворюваності та смертності) України за 2000-2021 роки. Розрахунки було проведено за допомогою регресійного моделювання за методом Прайса-Вінстена з урахуванням часового лагу від 0 до 4 років. Отримані результати засвідчили, що на сучасному етапі розвиток спортивної галузі має обмежений вплив на показники здоров’я населення. Зокрема, було виявлено, що заняття фізкультурнооздоровчою активністю населення сприяє скороченню рівня його смертності, а заняття населення такою активністю на підприємствах, в установах та організаціях сприяє також скороченню частки населення, що має надмірну вагу. До того, зафіксовано прямий зв'язок між зростанням спортивної активності населення та погіршенням окремих параметрів громадського здоров’я (зокрема, захворюваності на туберкульоз, гіпертонію, смертності від деяких хвороб). При цьому було підтверджено, що активність населення у заняттях спортом значною мірою залежить від кількості спортивних споруд. Це дозволило оцінити трансмісійні ефекти впливу наявності спортивних споруд на здоров’я населення. Розрахунки засвідчили, що зростання кількості спортивних споруд для занять професійним спортом переважно має негативний вплив на показники здоров’я та життя населення, у той час, як вплив майданчиків з тренажерним обладнанням є переважно позитивним. Це дозволяє обґрунтувати напрямки, на розвиток яких має бути зосереджений менеджмент спортивної галузі для забезпечення максимізації її позитивного впливу на здоров’я населення. The article is devoted to studying the relationship between sports management and ensuring the population's health. The study of current trends in the development of sports industry management was carried out with the help of bibliometric analysis. The results proved that the modern sports management system should consider the quality of the provision of sports services and the opportunities for their commercialization, the impact of the dispute on people's lives and health, the role of sports in ensuring sustainable development, and the financial support of the sports industry. In order to assess the impact of the sports industry on public health and the quality of life, a set of statistical indicators was formed. These indicators characterize the functioning of the sports industry (the number of sports facilities, the involvement of the population in sports and recreational activities) and the state of the population's health (parameters of life expectancy, morbidity, and mortality) of Ukraine for 2000-2021. Calculations were made by regression modeling using the Prais-Winsten method, including a time lag from 0 to 4 years. The obtained results proved that, at the current stage, the development of the sports industry has a limited impact on the health indicators of the population. In particular, it was found that engaging in the population's physical culture and health activities contributes to reducing its mortality rate. Besides, engaging the population in such activity at enterprises, institutions, and organizations contributes to reducing the overweight population. On the other hand, a direct connection was also recorded between the growth of the population's sports activity and the deterioration of certain public health parameters (in particular, the incidence of tuberculosis, hypertension, and mortality from certain diseases). At the same time, it was confirmed that the population's activity in sports largely depends on the number of sports facilities. It made it possible to assess the transmission effects of the presence of sports facilities on the population's health. Calculations have shown that the growth of the number of sports facilities for professional sports mostly has a negative impact on the health and life indicators of the population. In contrast, the impact of playgrounds with exercise equipment is mostly positive. That makes it possible to substantiate the areas on which the management of the sports industry should be focused to ensure the maximization of its positive impact on public health.

This paper assesses the multiplexing efficiency of environmental taxes in ensuring environmental, energy, and economic security which is an integral part of sustainability in six European countries that are leaders in the Environmental Performance Index. This study aims to confirm the hypothesis that environmental taxes and payments could simultaneously affect changes in important environmental, energy, and economic security as well as sustainability parameters. Not all the previously selected taxes, which affect the parameters of all three areas of environmental, energy, and economic sustainability and security can ensure their simultaneous growth. Calculations made for the period 1994-2019 showed that in the system of environmental taxation of Denmark, five environmental taxes and fees provide an increase in the integrated level of environmental, economic, and energy security and sustainability; in Belgium, two environmental taxes are characterized by multiplex efficiency; in France, seven environmental taxes and payments; in Austria, four; in Finland, one; and in the UK, four. The paper's findings could create the basis for improving environmental taxation systems in the countries to increase comprehensive national security growth and ensure sustainable development path of the countries.

Increased interest in balancing environmental, energy and economic policy issues leads to the actualization of the search for comprehensive instruments of state influence. The intersectoral nature of environmental taxation shows a significant potential for its impact on the simultaneous provision of various areas of national security. The existence of multiplexed transmission links between the individual components of national security necessitated the development of a scientific and methodological approach to a comprehensive assessment of the impact of environmental taxes on national security in the context of building an optimal system of environmental taxation. The research is built as a sequence of interrelated stages. The selection of environmental taxes that have the potential to have multiplex effects on national security was determined using the Granger causality test. The components of national security that depend on the impact of environmental taxes are defined as environmental, energy and economic security. Transmission multiplexes that arise between individual components of national security are taken into account by aggregating them into an integral index according to the Kolmogorov-Gabor method. To determine the impact of individual environmental taxes and their combinations on national security, multiple linear and nonlinear ridge regression equations are constructed. The maximum level of national security that can be achieved as a result of environmental taxation is determined using a multi-parameter optimization model. Solving the optimization model allows determining the optimal structure of environmental taxes in the country. Determining the integrated levels of environmental, energy and economic security that correspond to the optimal level of national security achieved as a result of environmental taxation should be done through spectral analysis, which will take into account the links between the components of national security. The proposed approach creates a sound methodological basis for determining the directions of development of environmental taxes in order to achieve global and national public policy goals.

The paper is devoted to the investigation of environmental, energy and economic security by multivariate analysis methods. A set of indicators selected for research conducting includes 9 parameters for each security type. Study sample is formed by data for 6 Eastern European countries (Ukraine, Moldova, Poland, Romania, Hungary and Slovak Republic) for the period 2000–2019. Empirical study was conducted by factor analysis, which allowed identifying the main components of environmental, energy and economic security. Comparison of the results obtained for the studied countries showed differentiation of individual profiles of such types of security. Investigation of integral vectors of environmental, energy and economic security showed the highest level of interaction between energy and environmental security and the lowest one between energy and economic security.

In this paper, four groups of countries were studied using Ward's hierarchical clustering method and considering the most informative and relevant indicators of socioeconomic development, which include countries with convergent socioeconomic trends. For each of the identified clusters, based on the panel data regression analysis, we have determined the relationships between changes in tax revenues from energy, transport, pollution environmental taxes and GDP growth rate. Based on the generalization of the results of cluster and regression analyses, the structural and functional patterns of architecture for the environmental tax system were formalized, taking into account the specifics of countries' socioeconomic development.

The aim of the paper is to analyse peculiarities of building an environmental tax systems, examining the level of their convergent (divergent) relationships. Main contribution of the paper lies in testing of the hypothesis of existing convergence processes in architecture of environmental tax systems of European countries (as the United Kingdom, Germany, Poland, Slovenia, Latvia, Lithuania and the Czech Republic) on the basis of panel data analysis for the set of European countries using the regression model in Stata 12/SE and MS Excel. Testing the hypothesis about the existence of convergence in construction of environmental tax system of the above mentioned European countries was realized on the base of analysis of coefficients of panel data regression analysis (both fixed effects and random effects models) – for beta convergence and variation coefficient – for sigma convergence. Such parameters as environmental tax revenue (for air pollution) to general tax revenues ratio, %; environmental tax revenue (for water pollution) to general tax revenues ratio, %; environmental tax revenue (for waste management) to general tax revenues ratio, % were chosen as measures of environmental tax system characteristics. Empirical research results confirmed hypothesis of the presence of β-convergence and σ-convergence in the context environmental tax systems of chosen countries.

The article deals with the analysis of relationships between tax competition and entrepreneurship development in Eastern European and Baltic countries during 2006-2017. Incomplete nature of tax systems reforming in these countries forms preconditions for their participation in cross-country tax competition in investment flows reallocation. The main instrument of the tax competition includes tax rates, which are defined by convergence tendencies in the studied countries. Other factors of the research are tax burden levels on the enterprise, tax administration indices and macroeconomic indicators. The entrepreneurship development at the country's level is characterized by a number of new businesses, the duration of their life cycle and their liquidation indices. The calculations results show that higher levels of absolute tax rates for enterprises lead to the reduction of their creation volumes in the country's economy. High level of the tax burden partially restrains entrepreneurial activity. Tax administration plays a significant role in the provision of the country's tax competition. Time to pay taxes and the number of tax payments have a great impact on entrepreneurship development at different stages. The hypothesis is proved that tax factors impact on the entrepreneurial activity is reasonable to be observed within the context of the country's macroeconomic conditions. © 2018 Faculty of European Studies.

It is determined that economic, energy and environmental security indicators are characterised by the presence of systemic interconnections. The results of the evaluation show, that environmental and energy security are more closely related than environmental and economic or energy and economic types of security. The integral index of environmental-energy-economic security was constructed and assessed taking into account the linkage of individual indicators. Sample of individual indicators is presented by 27 parameters (nine indictors for each security type, divided into groups), which are normalised. The internal consistence of indicators describing each type of security is evaluated by Cronbach coefficient alpha. Integral index considers interrelationships between individual indicators estimated as level and direction of pair correlation. The values of this index show that during 2000-2016, Slovak Republic demonstrated the highest level of such comprehensive security, while Poland - the lowest one.

В науковій літературі описана значна кількість підходів та параметрів, які в тій чи іншій мірі характеризують соціальний розвиток країни, що обумовлює необхідність вибору найбільш загальних індикаторів та розробки комплексного методичного інструментарію. У статті досліджено сутність та визначено основні характерні риси соціального розвитку - справедливість та рівність, можливості для людей, добробут, тощо. Проведено аналіз існуючих підходів до оцінювання соціального розвитку, в межах кожного з них здійснено порівняння особливостей групування соціальних показників. Авторами запропоновано інноваційну методику оцінювання соціального розвитку, яка буде універсальною для будь-яких країн, та реалізовуватиметься в межах наступних етапів: 1) порівняльний аналіз напрямків соціального розвитку, а також складу конкретних індикаторів у різних методиках їх оцінювання; 2) нормалізація індикаторів для приведення їх до співставного вигляду (метод мінімакс); 3) тестування внутрішньої узгодженості індикаторів (коефіцієнт альфа Кронбаха); 4) зважування індикаторів (простий аддитивний метод). Сформований базовий набір індикаторів оцінювання соціального розвитку країни включає 28 показників, які можна розділити на вісім груп. З урахуванням національних особливостей відображення статистичної інформації композитний індекс соціального розвитку для України було розраховано на основі 19 конкретних індикаторів. Результати оцінювання засвідчили загальне перманентне покращення соціального розвитку за період 2010-2016 рр., яке відбувалося також за більшістю компонент у структурі індексу, за винятком показників безпеки, соціальної єдності та соціальної активності, які в цілому за даний період знизилися, в той час як показники економічної безпеки - характеризувалася нестабільною діяльністю. Social development of a country is characterized by a large set of the population welfare parameters, which determines the need to select the most common indicators for its estimation. In the article approaches the interpretation of the essence and the determination of components of social development are investigates. The existing approach to social development estimation is analysed. Comparison of the peculiarities of grouping social indicators within these approaches is carried out. The article aims to find a universal methodology for the social development estimation in the context of the selected country. The research of the methodology of social development estimation was conducted by means of 1) a comparative analysis of the social development directions, as well as the composition of specific indicators in various methodologies of social development estimation; 2) normalization of indicators using minimaxing method to bring them into a comparable view; 3) testing of the internal consistency of indicators (Cronbach coefficient Alpha); 4) Simple Additive Weighting of indicators. The formed basic set of indicators for the social development estimation of the country includes 28 indicators, which can be divided into eight groups. Taking into consideration the nationally specific presentation of the statistical information, the composite index of social development for Ukraine was calculated on the basis of 19 specific indicators. The results of the estimation on an example of Ukraine reported a general permanent improvement of social development for the period 2010-2016, which also occurred in most of the components in the structure of the index except the indicators of Safety, Social Cohesion and Social Activity which in general for the period have declined, while Economic Security has been characterized by an unstable level.

Based on the principle of social equitability and the concept of green energy, a new approach to electricity pricing on local level has been developed. The balance of electricity production and its consumption by the population of a certain territory, the volumes of direct and indirect hazardous substances emissions from the energy sector and the structure of the energy capacities of the region are the main factors determining the electricity pricing at the regional level. The calculations were carried out on the statistical data of 22 regions of Ukraine up to 2016. It is proposed to implement regional differentiation of retail tariffs for electricity. It is advisable to apply a reduction in fixed tariffs for electricity in 13 regions of Ukraine where the largest energy capacities concentrated. The increase in the electricity tariff is expected to be carried out in nine regions that do not meet the needs of the population with the help of energy of own production. The use of correction factors provides for the formation of long-term incentives for switching to the production of green energy both in regions that have a deficit and an excess of energy capacity.