FACTORS INFLUENCING THE TRANSFORMATION OF FISCAL MODELS AMID CONTEMPORARY GLOBAL CHALLENGES
Анотація
This article examines the complex transformation of fiscal models under the combined pressure of contemporary global challenges and internal systemic factors. The objective is to identify how key global drivers (digitalization, climate change, demographic change, and geopolitical tensions) interact with governance quality, institutional capacity, and stakeholder acceptance to shape practical pathways for fiscal resilience and sustainability. The research shows that successful fiscal adaptation requires coordinated responses that balance technical measures (updated tax codes, green taxes, or contingency reserves) with strengthened institutional frameworks, modernized public financial management systems, and inclusive stakeholder engagement. The findings emphasize that resilience depends on the synergy between external risk management and internal reform capacity, adding new clarity to how fiscal systems can be redesigned.
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