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 crosscountry 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 On-line Journal Modelling the New Europe Issue no. 27/2018 35 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.

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.

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.

The purpose of the article is to assess the optimal ratio of environmental taxes in the context of national security. National security is defined as a complex parameter of indicators of economic, environmental and energy security, sensitive to the impact of environmental taxation, according to the method of Kolmogorov-Gabor. The environmental taxes with the greatest impact on the three identified components of national security have been

Purpose. To identify the current level and trends of convergence to justify the directions of adjustment of approaches to the management of the national economy. Methodology. The methodological basis of the study is economic and mathematical modelling using Barro-regression and variational analysis. Integral indicators for the characteristics of the components of the studied chain are defined as the arithmetic mean of partial indicators of economic development (24 indicators), educational development (28 indicators), digitalization (12indicators) and national security (53 indicators), normalized by the method of natural normalization. To assess the pairwise, triple and complex convergent relationships in the studied chain, a multiplicative convolution of the corresponding integral indicators characterizing a pair, triple or four of the studied concepts, was performed. The sample consisted of 11 countries from Central and Eastern Europe (Croatia, the Czech Republic, Estonia, Hungary, Latvia, Lithuania, Poland, Romania, Slovakia, Slovenia, Ukraine). The research period includes 19992020. Findings. The existence of dynamic convergent links in the national security digitalization, education national security digitalization chains is confirmed, which indicates the need for further interstate integration of regulatory practices in the field of digitalization impact on the national security (including digital education effects). The links in the economy education, economy national security, education national security, economy education national security chains have a fairly high static level of convergence, which indicates the need to level the differences in national practices of regulation of these directions. At the same time, current trends in the digitalization of education and the digitalization of the economy remain quite diversified, which determines the need to apply specific national government practices in this area. Originality. Methodological principles of integrated assessment of convergent relationships in the economy education national security digitalization chain differ from the existing ones by using integrated indicators of characteristics of single, pair, triple and complex relationships within the studied chain to determine the levels of their - and -convergence. This allowed identifying the presence of the achieved level of convergence and dynamic convergent trends that arise in the process of economic and educational transformations in the context of overcoming security challenges in the national economy in the context of digitalization. Practical value. The achieved significant level of convergence of the economy, education and digitalization of the studied countries has been revealed, as well as stable convergent links of integrated development of their economy, education and national security have been formed. The results obtained can be used as a scientific substantiation of adjustment of directions of state regulation of economy and education in the conditions of digitalization and in the context of overcoming security challenges.