Challenges to national defence in contemporary geopolitical situation

This paper examines the role of training programme accreditation in enhancing interoperability within NATO. A case study of the Slovak JTAC programme supported by SWOT analysis and document review was applied. In this paper we have found that accreditation improves procedural standardisation, technological compatibility and operational performance, while revealing resource and organisational challenges. The study expands understanding of interoperability through a multi-layered framework as a research implication. Recommendations support optimisation of training, resource use and capability development which is a clear practical implication. Originality and value have been achieved by providing a unique empirical view of accreditation as a key tool for strengthening NATO's interoperability.

The purpose of this investigation was to empirically assess the association between military expenditure and income inequality in the 19 European member states of NATO between 2011 and 2022. To achieve this, the authors carried out multivariate statistical analysis using Kaplan-Meier life tables and survival estimation techniques. The results highlighted a trend in the countries analysed that income inequality tended to decrease when investment in the military increased during the period under consideration. The association manifested itself in the shortest time in the group of countries with the lowest military spending per capita, while emerging in the longer term in the countries with the highest. Furthermore, under high threat of war, the association tends to be shortest in relative terms in countries with the lowest military expenditure per capita. The results also revealed that the association between military spending and income inequality is more pronounced in the smallest countries by population and those with the lowest military expenditure per capita. The authors believe that this investigation will enrich scientific knowledge with new insights.

The Russian Federation, with its plans to regain influence over former Soviet bloc countries, currently constitutes the main military danger for the EU and NATO. Because the war is so close to the EU’s borders, European allies have every reason to increase army financing instead of fuelling a transatlantic disagreement about burden sharing. This article deals with the question of whether the high strategic threat posed by Russia has increased military spending among European allies and decreased free-riding practices after 2014. To analyse this problem, we applied Spearman’s Rank Correlation test and then made a comparative analysis of 21 countries that are both EU and NATO members. Our results confirmed that European allies did not react in the same way to the Russian threat. We proved that strategic factors played a key role in the majority of Eastern European members of NATO, but not across Western European allies.

Scientific literature particularly emphasizes the threats to the tax system emerging from tax incentives, as well as the need to control them in order to get the desired effect in society and to ensure the sustainability of public finance. Nevertheless, it can be noticed that relatively weak tax incentives control mechanisms exist in practice, in comparison with control programs of government spending. Only a small number of countries use tax incentives assessment models to justify political decisions. Evaluating Lithuanian practice and comparing it with other countries, it is obvious that Lithuanian government has no legal mechanism for evaluating the necessity and efficiency of tax incentives. Due to this reason, the tax incentives assessment model is necessary in order to evaluate Lithuanian personal income taxation and create competitive and sustainable tax system. The aim of the paper is to form the assessment model for income tax of individuals incentives, based on theory and practice of foreign countries and international organizations, and apply it to evaluate the impact of personal income tax incentives on public finance in Lithuania. As a primary task, the authors conducted an analysis of a number of theoretical and practical tax incentives assessment models. Second, personal income tax incentives are analyzed from different perspectives – as tax benefit, as tax expenditure, and as fiscal measure. Finally, the authors suggest the complex and multifaceted model that can be used to evaluate the impact of income tax of individuals incentives on public finance and their sustainability. It is believed that the results obtained due to the study carried out for the purpose of the present paper will help to shape favorable personal income taxation system for sustainable development process. The study was conducted using the methods of academic literature and statistical data analysis, meta-analysis, qualitative content analysis and correlation-regression analysis.

Romania’s membership of NATO and the European Union has many advantages, but also risks for each of them. Romania continues to strengthen its position and role within NATO and the EU. Romania has shown that it is a loyal and credible partner in its relationship with all international organizations. Romania’s strategic documents with NATO and the EU are well structured and clear. These include mission, vision, strategic objectives and ways of cooperating with each other, as well as the financial, material, human and informational resources needed to implement them. The objective of our research was to identify the main threats, risks and vulnerabilities of Romania as a NATO member state. The analysis has led to the discovery of new ways of reducing risks and threats, as well as solving the major vulnerabilities of Romania. The research is based on the National Defense Strategy, the Romanian Armed Forces Endowment Plan for the period 2019-2028 and other strategic documents underpinning the development of the cooperation between Romania and NATO. Within the analysis process the main threats, risks and vulnerabilities of Romania in relation to NATO were identified. Based on the analysis carried out, several ways of action are proposed through which Romania can strengthen its defense and security capabilities. The results of the research are relevant both theoretically and practically because they show the major changes that Romania has made after entering NATO and the exceptional performances achieved both in the development of the defense and security capability and in fulfilling the commitments assumed by Romania with NATO and other organizations it belongs to.