Editorial

Welcome to the third issue of the International Journal of Management and Economics in 2023. In this issue we offer six empirical papers. The scope of the papers lays in international economics and economic growth, public economics and energy economics, finance and taxation, and also in human resources management in tourism sector. From the geographical perspective, two papers are dedicated specifically to Poland, there are three with the European Union perspective, and the remaining papers are of general geographical context.

The opening paper is by Marcin Nowak and Małgorzata Kokocińska and it is entitled “Efficiency ranking of economic growth toward sustainable growth with grey system theory: the case of small countries in advanced and emerging economies”. The Authors refer to their earlier research (Kokocińska et al., 2020) in which they found that small EU countries are notably more effective at sustainable growth than their larger counterparts. In the current paper presented in this issue they continue analysis by exploring the differences between small old EU members with developed economies and small countries with lower levels of development that joined the EU in 2004. The Authors aim to determine the relative efficiency of transforming growth inputs and debt into sustainability outcomes using the SEI-EG index over the period 2016–2020. The study group symmetrically includes six countries representing developed economies and six countries that joined the EU in 2004. The findings reveal that countries joining the EU in 2004 were characterized by a higher efficiency of transforming growth-related inputs into sustainable development outcomes than their counterparts with longer history of membership in the EU.

Małgorzata Grzywińska-Rąpca, Mariola Grzybowska-Brzezińska, and Mirosław Gornowicz are authors of the second paper, entitled “Income inequality among European households and their biological type”. The Authors analyse the link between various measures of income inequality and biological types households. The primary goal of the study is to show income inequality in 27 EU countries and later to demonstrate that greater income inequality may be observed in the group of multi-person households. The Authors employ Gini, Atkinson, and Theil inequality indices and differentiate 14 types of households in line with their biological characteristics. Generally the results show that income inequality in the selected European countries over 10 years (2011 and 2020) was reduced. The decrease is observed in most fractions of European households. The exceptions include households without dependent children and the fraction composed of two adults with at least one person aged 65 years or over. No change in inequality was observed for households comprising two adults with three or more dependent children. In particular, the decrease in inequality might be attributed to diminishing inequality among the poorest households.

The third paper, entitled “Energy security as a source international competitiveness in new EU member states”, is by Honorata Nyga-Łukaszewska and Tomasz M. Napiórkowski. The study uses trade theories related to productivity differentials (Ricardian hypothesis) and differences in factor endowments (Heckscher– Ohlin hypothesis) as a basis for econometric modeling used to verify the relation between energy security and international competitiveness. The results show that relative energy supply as well as physical and human capital relative endowments have a statistically significant impact on international competitiveness of the economies of ne EU member states. These findings have significant practical importance especially in current times of geopolitical turbulences and efforts to secure energy independence.

The fourth article, entitled: “Determinants of inheritance and gifts taxation in the European Union”, is co-authored by Janusz Kudła, Rafał Woźniak, Konrad Walczyk, Maciej Dudek, and Robert Kruszewski. The team examines the impact of a number of factors, such as the country’s affluence, political preferences, preferences for equity, aging ratio, fiscal standing of the state, and the country’s size, on inheritance and gift taxation that greatly vary across European states. They find that inheritance tax design is mainly determined by demographic factors while tax revenues depend on a broader group of factors including political orientation, condition of an economy, and the size of a country. Higher preferences for equal distribution and commitment to democratic norms are associated with higher tax revenues. In addition good economic conditions and country’s higher population also positively impact inheritance tax revenues.

The next paper, “Local context of local government participation in the innovation networks: Evidence from Poland”, is by Małgorzata Godlewska and Marta Mackiewicz. The paper aims to to identify the relationship between the local context, i.e., the conditions and environment in which the Local Government Unit operates and their participation in the innovation networks. The study is based on a survey of 184 local government authorities in Poland. The Authors propose the hypothesis that the more supportive the local context is, the greater the engagement of local authorities in local or regional innovation networks. However, this hypothesis is not supported by the research findings. The results indicate that the key factors that influence the engagement of local government in innovation networks are institutional factors.

The final article of this issue, “Promoting hotel employees’ work engagement and its service outcomes: The critical role of intrinsic motivation”, is by Aleksandra Grobelna and Ewa Wyszkowska-Wróbel. The study, based on a survey of 108 employees from six hotels located in Poland (convenience sample), aims to investigate the relationship between intrinsic job-related motivators and hotel employees’ work engagement and examines how it may correlate with important employees’ outcomes, such as the prescribed-role and extra-role customer service. The findings reveal that there is a positive correlation between intrinsic job-related motivators and hotel employees’ work engagement. Additionally, work engagement positively correlates with both the prescribed-role and extra-role customer service provided by employees. This paper contributes the growing body of research on employees’ work motivation, particularly focusing on the intrinsic dimensions.

We hope that all papers included in the current issue of the IJME will be a good reading and a source of inspiration at the beginning of the new academic year 2023/2024.