Comparative Analysis of Fiscal Policy Impact on the Ukraine and Croatia Sustainable Development

Abstract

The paper presents a comparative analysis of fiscal policy impacts on sustainable development in Ukraine and Croatia. It introduces an integrated tax index combining economic, social, and environmental indicators to assess fiscal effectiveness. Using statistical data from 2017–2024 and forecasts for 2025, regression and index analysis methods to evaluate the dynamics of tax revenues, GDP, and tax burden has been applied. The findings reveal significant volatility in Ukraine’s fiscal indicators due to the war, while Croatia demonstrates gradual recovery and stability aligned with EU standards. The developed index enables cross-country comparison and identifies priority areas for policy reform. Results highlight that Croatia's experience offers practical insights for improving Ukraine's fiscal sustainability during post-war recovery.