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227 Results Found

  • Article
  • Open Access
9 Citations
3,239 Views
15 Pages

12 November 2022

Public–private partnership (PPP) policy is essential to alleviating the local government debt burden and improving resource allocation efficiency. This paper empirically examines the impact of fiscal pressure on PPP investment in Chinese prefec...

(This article belongs to the Section Economic and Business Aspects of Sustainability)
  • Article
  • Open Access
2 Citations
4,166 Views
22 Pages

What Are the Current Directions in the Local Marketplaces Fiscalization? The Online Media Content Analysis

  • Stefan Denda,
  • Marko D. Petrović,
  • Zlata Vuksanović-Macura,
  • Milan M. Radovanović and
  • Edna Ely-Ledesma

17 April 2024

Local markets have been a special setting throughout human history. Apart from their important social role, they had immeasurable economic importance as primary forms of exchange of goods (trade). Nonetheless, they experienced numerous transformation...

  • Article
  • Open Access
607 Views
27 Pages

2 June 2026

In a large agrarian country with numerous smallholders, a key issue in food security governance is determining how to overcome the constraints of fragmented smallholder farming through productive service provision and thereby expand the scale of grai...

  • Feature Paper
  • Article
  • Open Access
14 Citations
6,487 Views
14 Pages

Development and Application of a Data-Driven System for Sensor Fault Diagnosis in an Oil Processing Plant

  • Nayher Clavijo,
  • Afrânio Melo,
  • Maurício M. Câmara,
  • Thiago Feital and ,
  • Thiago K. Anzai,
  • Fabio C. Diehl,
  • Pedro H. Thompson and
  • José Carlos Pinto
  • + 3 authors+ 0 author

10 July 2019

Predictive analytics is usually cited as one of the most important pillars of the digital transformation. For the oil industry, specifically, it is a common belief that issues like integrity and maintenance could benefit from predictive analytics. Th...

(This article belongs to the Special Issue Modeling, Simulation and Control of Chemical Processes)
  • Article
  • Open Access
12 Citations
5,610 Views
24 Pages

Challenges and Vulnerabilities on Public Finance Sustainability. A Romanian Case Study

  • Ionel Bostan,
  • Carmen Toderașcu and
  • Anca Florentina Gavriluţă (Vatamanu)

Given the contradiction between the current demands for sustainability and the way that the financial system works, this paper explored in a retrospective and a prospective view, Romanian Public Finance Sustainability, highlighting the major challeng...

(This article belongs to the Section Sustainability and Finance)
  • Article
  • Open Access
4 Citations
9,895 Views
18 Pages

Fiscal Responsibility Legal Framework—New Paradigm for Fiscal Discipline in the EU

  • Mihaela Tofan,
  • Mihaela Onofrei and
  • Anca-Florentina Vatamanu

21 July 2020

This paper aims at studying the legal aspects of the European Union (EU)’s fiscal policy, analyzing the statute of fiscal responsibility legal framework, the different measures undertaken in the last years with respect to European trends in fis...

  • Article
  • Open Access
18 Citations
4,623 Views
12 Pages

21 December 2019

Fiscal incentives can affect governments’ behavior and further influence economic and social development. Due to the specific conditions of the household registration system and the land ownership system in China, the urbanization process is do...

(This article belongs to the Special Issue Sustainable Landscape Management and Planning)
  • Article
  • Open Access
22 Citations
4,026 Views
20 Pages

27 August 2022

The reform of the fiscal and taxation system is important for building a sound livelihood protection system as well as resisting the impact of uncertain events and thus promoting the quality of regional development. We explore the strengths and limit...

(This article belongs to the Special Issue Public Spaces: Socioeconomic Challenges)
  • Review
  • Open Access
5 Citations
4,793 Views
33 Pages

Smart Supervision of Public Expenditure: A Review on Data Capture, Storage, Processing, and Interoperability with a Case Study from Colombia

  • Jaime A. Restrepo-Carmona,
  • Juan C. Zuluaga,
  • Manuela Velásquez,
  • Carolina Zuluaga and ,
  • Rosse M. Villamil,
  • Olguer Morales,
  • Ángela M. Hurtado,
  • Carlos A. Escobar,
  • Julián Sierra-Pérez and
  • Rafael E. Vásquez
  • + 5 authors+ 0 author

9 October 2024

Effective fiscal control and monitoring of public management are critical for preventing and mitigating corruption, which in turn, enhances government performance and benefits citizens. Given the vast amounts of data involved in government operations...

(This article belongs to the Special Issue New Information Communication Technologies in the Digital Era)
  • Article
  • Open Access
17 Citations
3,659 Views
20 Pages

28 October 2022

Based on the theory of fiscal decentralization and sustainable development, and the mechanism analysis about fiscal decentralization and government environmental preference to promote industrial green transformation, using China’s provincial pa...

(This article belongs to the Section Environmental Sustainability and Applications)
  • Article
  • Open Access
8 Citations
2,884 Views
15 Pages

Due to the problems of economic structure and the ways of industrial development, many countries have accumulated many ecological problems in the process of economic development, especially the increase in carbon emissions, the greenhouse effect, and...

(This article belongs to the Topic Climate Change and Environmental Sustainability, 2nd Edition)
  • Article
  • Open Access
2 Citations
1,205 Views
36 Pages

24 March 2025

In the process of achieving carbon neutrality, the role of government fiscal intervention is becoming more prominent. This article is based on the DPSIRM theoretical model and constructs a comprehensive evaluation index system for economic growth, en...

  • Article
  • Open Access
530 Views
17 Pages

Towards Inclusive Fiscal Policy: A Disability-Responsive Taxation Framework for Equity and Economic Empowerment

  • Michael Mncedisi Willie,
  • Siyabonga Jikwana,
  • Onke Ronaldy Mnyaka,
  • Wezile Wilson Chitha and
  • Khona Dyantyi

Introduction: Disability in South Africa remains a key driver of socioeconomic inequality, affecting labour market participation, income security, and access to social protection. Conventional fiscal instruments, including medical tax credits and ded...

  • Article
  • Open Access
8 Citations
11,798 Views
14 Pages

Going Forward from B to A? Proposals for the Eurozone Crisis

  • Massimo Amato,
  • Luca Fantacci,
  • Dimitri B. Papadimitriou and
  • Gennaro Zezza

After reviewing the main determinants of the current Eurozone crisis, this paper discusses the feasibility of introducing fiscal currencies as a way to restore fiscal space in peripheral countries, such as Greece, which have so far adopted austerity...

  • Article
  • Open Access
3 Citations
1,020 Views
31 Pages

Background: The majority of the funding for the New Rural Cooperative Medical System (NCMS) is derived from fiscal subsidies, comprising central transfer payments and local fiscal matching subsidies. Local governments’ strategic behavior in res...

  • Article
  • Open Access
2 Citations
1,170 Views
33 Pages

The Predator-Prey Model of Tax Evasion: Foundations of a Dynamic Fiscal Ecology

  • Miroslav Gombár,
  • Nella Svetozarovová and
  • Štefan Tóth

19 January 2026

Tax evasion is a dynamic process reflecting continuous interaction between taxpayers and regulatory institutions rather than a static deviation from fiscal equilibrium. This study introduces a predator-prey model of tax evasion that translates the Lo...

(This article belongs to the Special Issue Advances in Differential Dynamical Systems with Applications to Economics and Biology, 3rd Edition)
  • Article
  • Open Access
5 Citations
5,676 Views
29 Pages

31 October 2024

In the process of government management, officials may engage in rent-creation and rent-seeking within finance and debt management for personal gain, leading to corruption and jeopardizing government debt sustainability. Can anti-corruption effective...

(This article belongs to the Special Issue Regional Economics, Policies and Sustainable Development)
  • Article
  • Open Access
1 Citations
865 Views
35 Pages

27 January 2026

The institutional environment constitutes the external foundation for corporate development. In the process of China’s modernization, addressing the fiscal constraints on corporate green development is a key issue in advancing the green transfo...

(This article belongs to the Special Issue Development Economics and Sustainable Economic Growth)
  • Article
  • Open Access
4 Citations
6,383 Views
14 Pages

14 April 2021

The objective of this research was to demonstrate the (nonlinear) risks of sovereign insolvency and explore the applicability of stochastic modeling in public debt management, given a structural economic model of stochastic government debt dynamics....

  • Article
  • Open Access
1 Citations
1,589 Views
21 Pages

Participatory Fiscal Oversight in Colombia: Institutional Design, Implementation, and Governance Outcomes

  • Campo E. Vega-Rocha,
  • Carlos M. Zuluaga-Pardo,
  • Giovanni A. Rojas-Sanchez,
  • Sara A. Vargas-Nuñez and ,
  • Rafael F. Duran-Ojeda,
  • Andrés F. Cifuentes-Perdomo,
  • Jaime A. Restrepo-Carmona and
  • Luis Fletscher
  • + 3 authors+ 0 author

30 November 2025

This article examines the Participatory Fiscal Control System (SCFP) of the Colombian Comptroller General’s Office as an institutional innovation in democratic oversight. While participatory audit mechanisms have expanded globally, the literatu...

(This article belongs to the Special Issue Administrative Strategies and Practices for Economic Growth and Development: Governance, Sustainability, and Digital Transformation in the 21st Century)
  • Article
  • Open Access
4 Citations
2,661 Views
27 Pages

11 September 2023

To achieve the goal of long-term stable poverty reduction, it is necessary to implement not only economic poverty reduction but also natural poverty reduction and formulate a green and sustainable economic growth pattern, and finance is an effective...

(This article belongs to the Section Economic and Business Aspects of Sustainability)
  • Article
  • Open Access
82 Citations
9,047 Views
15 Pages

8 February 2022

Urban expansion is commonly attributed to market-oriented forces, while public finance factors connected to government forces, especially land finance, in China’s institutional environment, can provide a more interesting explanation. Using a fi...

(This article belongs to the Special Issue Sustainable Rural Transformation under Rapid Urbanization)
  • Article
  • Open Access
13 Citations
6,251 Views
20 Pages

The Use of National Strategic Reference Framework Data in Knowledge Graphs and Data Mining to Identify Red Flags

  • Charalampos Bratsas,
  • Evangelos Chondrokostas,
  • Kleanthis Koupidis and
  • Ioannis Antoniou

4 January 2021

Red Flags in fiscal projects are warning signs that may indicate underlying problems with their implementation. In this paper, we present how National Strategic Reference Framework Open Data can be used to take full advantage of semantic web technolo...

(This article belongs to the Special Issue Challenges in Business Intelligence)
  • Article
  • Open Access
1,650 Views
19 Pages

This study investigates the structural relationship between inflation and key macroeconomic fundamentals in Türkiye, an emerging economy characterized by persistently high and divergent inflation dynamics. Using monthly data for the 2011–2...

  • Article
  • Open Access
1 Citations
2,726 Views
25 Pages

Fiscal Determinants of Diesel Fuel Prices: The Case of Poland

  • Karolina Willa,
  • Dominik Katarzyński,
  • Ernest Burzak-Wieczorek and
  • Grzegorz Przekota

31 December 2025

Fuels constitute one of the most strategically significant categories of goods in the global economy. In many countries, including Poland, fuel prices are determined not only by global market dynamics but also by domestic fiscal instruments such as e...

  • Article
  • Open Access
395 Views
46 Pages

18 July 2026

To examine the mechanisms through which supply-side policy instruments influence the early diffusion of high-quality technologies in technology markets, this study constructs a bilateral evolutionary model incorporating finitely rational technology s...

(This article belongs to the Special Issue Dynamic Analysis and Decision-Making in Complex Networks, 2nd Edition)
  • Article
  • Open Access
965 Views
25 Pages

5 June 2026

As China rapidly transitions to a moderately aging society, the sustainable delivery of public elderly care services has emerged as a critical legal and governance challenge. Government procurement has become a pivotal mechanism through which the sta...

  • Article
  • Open Access
24 Citations
3,047 Views
22 Pages

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 belongs to the Special Issue Study on Environmental Problems and Countermeasures in the Process of Regional Development)
  • Article
  • Open Access
5 Citations
3,167 Views
21 Pages

Optimal Structuring of Investments in Electricity Generation Projects in Colombia with Non-Conventional Energy Sources

  • Juan D. Saldarriaga-Loaiza,
  • Sergio D. Saldarriaga-Zuluaga,
  • Jesús M. López-Lezama,
  • Fernando Villada-Duque and
  • Nicolás Muñoz-Galeano

15 November 2022

Taking full advantage of fiscal and economic incentives has become a complex process for investors, who must find the right portfolio or capital structure to obtain viable and competitive generation projects. In this context, this paper proposes a me...

  • Article
  • Open Access
1,127 Views
13 Pages

The acceleration of economic, technological, geopolitical and environmental processes has significantly increased the exposure of national economies to interconnected financial and non-financial risks. While global financial risks and corporate risks...

(This article belongs to the Special Issue Applied Public Finance and Fiscal Analysis)
  • Article
  • Open Access
3 Citations
3,764 Views
16 Pages

8 April 2019

The relationship between the degree of taxation, the activity of firms and the performance measured by the ability to achieve positive results and to ensure a financial equilibrium has been an important issue in the debate in a great deal of research...

  • Article
  • Open Access
4 Citations
5,241 Views
29 Pages

18 November 2024

This study aims to develop a Secured Fiscal Credits Model to address the challenges of managing Italy’s “Superbonus 110%” tax credit. Using a decentralised governance approach, our research objective is to provide a feasible system...

(This article belongs to the Special Issue Advances in Blockchain and Smart Contracts with Diverse Domains Applications)
  • Article
  • Open Access
19 Citations
4,057 Views
12 Pages

The Government’s Environmental Attention and the Sustainability of Environmental Protection Expenditure: Evidence from China

  • Jing Sun,
  • Jienan Hu,
  • Hongmei Wang,
  • Yinfeng Shi and ,
  • Ziru Wei and
  • Tangzhe Cao
  • + 1 author+ 0 author

18 July 2023

Transformation to a green economy depends on long-term, continuous government financial investments in the environmental protection field. This study used the budget and final accounts of provincial environmental protection expenditure in China from...

(This article belongs to the Special Issue Sustainability in Economics: Environmental Economics and Energy Economics)
  • Article
  • Open Access
2 Citations
596 Views
16 Pages

22 October 2025

The impact of low-carbon development on employment quality is multidimensional. On the one hand, it may enhance employment quality through technological innovation and industrial upgrading; on the other hand, structural adjustments and industrial shi...

  • Article
  • Open Access
3 Citations
2,838 Views
34 Pages

An Enterprise Architecture-Driven Service Integration Model for Enhancing Fiscal Oversight in Supreme Audit Institutions

  • Rosse Mary Villamil,
  • Jaime A. Restrepo-Carmona,
  • Alejandro Escobar,
  • Alexánder Aponte-Moreno and ,
  • Juliana Arévalo Herrera,
  • Sergio Armando Gutiérrez-Betancur and
  • Luis Fletscher
  • + 2 authors+ 0 author

The integration of IT services is a critical challenge for public organizations that seek to modernize their operational ecosystems and strengthen mission-oriented processes. In the field of fiscal oversight, supreme audit institutions (SAIs) increas...

  • Article
  • Open Access
5 Citations
5,892 Views
22 Pages

30 January 2022

Governments are engaged in unprecedented fiscal support, particularly regarding public infrastructure, as stimulus to economic recovery from the COVID-19 pandemic. It is a necessary response to increased unemployment and the collateral damage to cons...

(This article belongs to the Section Sustainable Management)
  • Article
  • Open Access
6 Citations
4,145 Views
17 Pages

Effectiveness of NCD-Related Fiscal Policies: Evidence from the Pacific

  • Shazna M. Buksh,
  • Annie Crookes and
  • John B. F. de Wit

3 November 2023

Obesity in Pacific Island countries (PICs) has hit crisis levels, and the consequent high non-communicable disease (NCD) burden is devastating for their developing economies. Nutrition transitions from traditional, plant and seafood diets to a depend...

(This article belongs to the Special Issue Nutrition Status and Policies in Low- and Middle-Income Countries)
  • Article
  • Open Access
26 Citations
7,968 Views
14 Pages

A public health crisis in the process of brownfield land redevelopment (BLR) has frequently appeared in the context of promoting industrial upgrading and de-industrialization in China. Recent discussions on the reasons for this problem centered on th...

(This article belongs to the Section Sustainable Urban and Rural Development)
  • Article
  • Open Access
1 Citations
1,737 Views
18 Pages

Ecological Product Value Realization in Agricultural Heritage System Sites: A Case Study of Wannian Rice Culture System in China

  • Jingyi Li,
  • Zhidong Li,
  • Bojie Wang,
  • Yan Mei and ,
  • Youyu Luo and
  • Qingwen Min
  • + 1 author+ 0 author

25 July 2025

The value realization of ecological products is an important part of rural and agricultural development. As a significant force for protecting traditional agricultural systems and promoting rural revitalization, agricultural heritage systems (AHSs) h...

(This article belongs to the Section Social Ecology and Sustainability)
  • Article
  • Open Access
28 Citations
5,818 Views
19 Pages

10 February 2018

Elucidating the performance of collaborative development within the Beijing Tianjin Hebei (BTH) region and developing an understanding of mechanisms underlying this process are of paramount importance to regional sustainable development as well as fo...

(This article belongs to the Special Issue Sustainability of Economic Growth: Combining Technology, Market and Society)
  • Article
  • Open Access
5 Citations
3,760 Views
19 Pages

7 June 2021

The state and local governments throughout the United States interact within a complex system of multilevel governance to advance sustainability. However, we know little about what this hierarchical system of exchanges means for municipalities as the...

  • Article
  • Open Access
16 Citations
11,293 Views
24 Pages

Oil Palm Economic Benefit Distribution to Regions for Environmental Sustainability: Indonesia’s Revenue-Sharing Scheme

  • Fitri Nurfatriani,
  • Ramawati,
  • Galih Kartika Sari,
  • Wiko Saputra and
  • Heru Komarudin

1 September 2022

Palm oil is considered a key commodity in supporting the Indonesian economy, generating both domestic revenue and foreign exchange. Such revenue needs to be distributed equally for the benefit of the government and society. This paper discusses the o...

(This article belongs to the Topic Climate Change and Environmental Sustainability)
  • Article
  • Open Access
1,317 Views
32 Pages

9 May 2026

This article reassesses agrarian expansion in al-Andalus between the tenth and twelfth centuries within the broader context of medieval economic growth in the western Mediterranean. It challenges the idea of a uniform “Islamic Green Revolution&...

(This article belongs to the Special Issue Builders of the Middle Landscape: The Role of Urban Elites in the Construction of Rural Landscapes Between Antiquity and the Renaissance)
  • Article
  • Open Access
27 Citations
4,832 Views
24 Pages

1 June 2018

The traditional environmental governance theory attributes pollution to the result of market failure, but ignores the institution-level factors and the possibility of government failure. Using provincial panel data from 2001 to 2016 in China, and by...

(This article belongs to the Section Economic and Business Aspects of Sustainability)
  • Article
  • Open Access
6 Citations
8,514 Views
20 Pages

17 June 2014

The Great Recession that began in 2008 hit the economy of the European Union extremely hard. The year 2009 brought decline to the majority of the member states, inducing a desperate crisis management process. The few common EU-level crisis management...

(This article belongs to the Special Issue The Eurozone Crisis: A Multidisciplinary Perspective)
  • Feature Paper
  • Article
  • Open Access
931 Views
33 Pages

Artificial Neural Network-Based Classification of Industrial Sustainability Profiles for Differentiated Fiscal Policy Design in Remanufacturing Processes

  • Marta Lilia Eraña-Díaz,
  • Juana Enríquez-Urbano,
  • Beatriz Martínez-Bahena,
  • Jazmin Yanel Juárez-Chávez and ,
  • Alfonso D’Granda-Trejo and
  • Javier De-la-Rosa-Mondragon
  • + 1 author+ 0 author

6 May 2026

The design of differentiated fiscal instruments for industrial sustainability requires robust, data-driven tools capable of capturing the heterogeneity of environmental performance across manufacturing units—a challenge that conventional econom...

(This article belongs to the Special Issue Thermal Engineering: Energy Conversion, Numerical Simulation, and Advanced Control)
  • Article
  • Open Access
4 Citations
3,623 Views
14 Pages

Improving Vaccine Assessment Pathways and Decision Making in the Polish Immunization Program

  • Marcin Czech,
  • Ewa Augustynowicz,
  • Michał Byliniak,
  • Teresa Jackowska and ,
  • Mikołaj Konstanty,
  • Ernest Kuchar,
  • Agnieszka Mastalerz-Migas,
  • Maciej Niewada,
  • Aneta Nitsch-Osuch and
  • Jacek Wysocki
  • + 8 authors+ 3 authors

9 March 2024

This study examines the vaccine market access pathway in Poland to evaluate its efficiency and propose recommendations for its improvement. The research spans a comprehensive analysis of the vaccine assessment process, ranging from pre-registration t...

(This article belongs to the Special Issue Infectious Diseases: Importance for Public Health, Epidemiology, Promoting Factors, and Vaccines Prevention)
  • Article
  • Open Access
22 Citations
10,272 Views
18 Pages

25 February 2019

China’s urbanization has attracted considerable academic attention. However, more work is required to understand and examine the driving mechanisms of urbanization, especially within the context of the transition from socialism. We used a regre...

  • Article
  • Open Access
983 Views
23 Pages

30 November 2025

Ecological resilience serves as a critical foundation for regional ecological management. As a fundamental unit of ecological governance, a watershed integrates natural, economic, and social subsystems into a complex composite system. However, the me...

  • Article
  • Open Access
2,767 Views
22 Pages

23 April 2025

With the advancement of economic globalization, market integration has become a critical contributing factor for sustainable economic development. However, the persistence of zombie firms continues to undermine fiscal sustainability, creating a criti...

(This article belongs to the Special Issue Advances in Economic Development and Business Management)

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