Most research exploring the effect of trust on tax compliance focuses on institutional trust or diluted trust. In contrast, the role of dense social trust has been scarcely investigated, even less through rigorous empirical contrasts that determine t...
Those engaging in tax non-compliance have been conventionally explained as rational economic actors partaking when the benefits outweigh the costs, and thus public administrations have sought to enforce compliance using a deterrence approach which in...
With the rapid development of industrial economy, local governments in China have invested a large amount of financial funds in environmental protection. In the era of widespread use of clean energy, local governments have a greater responsibility to...
This study applied supervised machine learning algorithms to macro-fiscal panel data from 20 EU member states (2000–2024) to model and predict fiscal stress episodes in the Eurozone. Conventional frameworks for assessing public debt sustainabil...
High-quality brand development requires both innovation and legal protection. Although innovation and branding reinforce each other, companies must also prioritize legal safeguards to prevent brand image damage caused by infringement. Therefore, a ci...
This paper examines the electoral cycle and the conduct of the central government’s fiscal policy. It uses a panel database with disaggregated spending and revenue series for 34 middle-income countries over 2000–2022. A dynamic panel appr...
12 August 2022
Green development is necessary for China to carry out high-quality economic development. As an important institutional arrangement in the vertical government structure, fiscal decentralization supports regional green development. Local government env...
This article aims to examine the characteristics of cities where New Urbanism (NU) developments are located as of 2019. We first develop a set of hypotheses to explore why some cities are welcoming NU developments more than other cities and how the c...
Haze pollution control is integral to green development, and fiscal and taxation policies are fundamental mechanisms supporting this effort. This study leverages the implementation of China’s Environmental Protection Tax (EPT) Law as a quasi-na...
5 April 2023
This study aims to compare the awareness-raising activities between municipalities with and without focused anti-infection measures during the 2019 coronavirus disease (COVID-19) pandemic. Descriptive analysis was conducted using a nationwide self-ad...
The purpose of this paper is to examine the various structural determinants of revenue and tax effort in Tunisia. We used on the empirical study an ARDL model to estimate the dynamic equation of fiscal potential and its structural and non-structural...
In the context of growing global climate change awareness and intensifying environmental degradation, technological innovation in renewable energy has become a key realization method for sustainable development. This paper uses data samples from 30 p...
It is thought that there is a low level of awareness of key competencies that drive material waste reduction at the construction stage of a project which has led to the low impact of waste minimization in the construction industry. This study, theref...
The environmental summits in Rio de Janeiro, Kyoto, Johannesburg, Bali, Copenhagen, and Paris significantly contributed to raising awareness among nations about the need to reduce greenhouse gas (GHG) emissions. In this context, the energy transition...
At a time when the world economy is being affected by the COVID-19 pandemic, we are more aware than ever of the importance of the sustainability of public finances. This paper outlines its importance by discussing transfer prices and their fiscal ass...
Rooftop solar photovoltaic (PV) systems could significantly contribute to renewable energy production and reduce domestic energy costs. In Italy, as in other countries, the current incentives generate a modest annual increase after the generous fisca...
We explore the importance of climate change as a news topic and examine the relationship between climate change news and financial returns using a large news database that consists of more than 4 million news stories. We use multinomial inverse regre...
In the present research the financial convenience of refurbishment investments concerning residential properties located in the Italian territory was analyzed. The study aimed at determining the unit profit range for a potential investor deriving fro...
Fiscal economic instruments (FEI) are indirect regulation mechanisms that generate public revenue for the state through rights to use, charges, and concessions. In Mexico, some of these instruments can be used in the surveillance, administration, and...
Global trends and factors, such as the increased level of globalization, climate change, resource scarcity, and awareness of social and environmental responsibilities, as well as fiercer competition and lower profit margins in all industries, force o...
Sexual prejudice is a negative attitude toward an individual due to their belonging to a group defined by sexual minority behaviors, attractions, or orientations. As no studies assessing sexual prejudice levels among self-identified politicians have...
To diagnose chronic kidney disease (CKD) at an early stage, it is important to promote appropriate health guidance and consultation recommendations through regular medical examinations and implementation of continuous high-quality and appropriate tre...
A green building is believed to promote green behaviors from energy-saving to waste recycling. Green building certifications have attracted wide interest, and some were made mandatory for publicly funded developments in cities such as Hong Kong. Poli...
Urban ecosystem services (ESs) are increasingly recognized as critical determinants of residents’ quality of life and well-being. This study develops a data-driven demand–supply matching framework to integrate ES concepts into community-l...
It is important to understand price premiums related to certified raw wood to predict the future of forest certifications from the perspective of forestry enterprises. We focused on identifying the trading roundwood market data in the economic center...
In order to fulfill the commitment to the “dual carbon goal” at an early date, China has implemented a series of carbon control policies. However, the actual impact of these policy combinations on green innovation in Chinese cities remain...
The negative consequences of commercial determinants of health (CDoH) have become a major challenge for public health systems, especially in terms of non-communicable diseases (NCDs). CDoH are defined as profit-driven factors that influence health. I...
Since urban land development launched in 1987, urban land transactions and local land leasing revenue have exploded sharply in China. Classical research on urban land use and urbanization often focuses on making decisions and enacting policies of zon...
Non-communicable diseases are responsible for 63% of global deaths, with a higher burden in low- and middle-income countries. Hypertension is the leading cause of cardiovascular-disease-related deaths worldwide, and approximately 1.7 million deaths a...
With the rapid advancement of battery technology and the demand for environmental sustainability, new energy vehicles (NEVs) are becoming more and more popular. This research paper delves into the impact of marketing strategies employed by new energy...
To advance the global sustainable development agenda and uphold the emission reduction commitments of the Paris Agreement, this study is dedicated to exploring the potential of digital infrastructure construction in fostering carbon emission reductio...
Forests, as a critical component of terrestrial ecosystems, have long been recognized for their vital roles as water, money, grain, and carbon repositories, collectively known as the “Four Repositories” concept. The significance of forest...
Globally, financial inclusion is regarded as being crucial for balancing an economy’s financial system. However, despite the significance of financial inclusion, it still needs to be clarified to identify what factors are responsible for the diverse...