Search Results (236)

Governments worldwide are mandating e-invoicing and real-time VAT reporting, yet many cash-intensive service SMEs continue to under-report VAT, eroding fiscal revenues. This study investigates whether financial technology (FinTech) adoption can reduce this under-reporting among tourism SMEs in Greece—an economy with high seasonal spending and a persistent shadow economy. This is the first micro-level empirical study to examine how FinTech tools affect VAT compliance in this sector, offering novel insights into how technology interacts with behavioral factors to influence fiscal behavior. Drawing on the Technology Acceptance Model, deterrence theory, and behavioral tax compliance frameworks, we surveyed 214 hotels, guesthouses, and tour operators across Greece’s main tourism regions. A structured questionnaire measured five constructs: FinTech adoption, VAT compliance behavior, tax morale, perceived audit probability, and financial performance. Using Partial Least Squares Structural Equation Modeling and bootstrapped moderation–mediation analysis, we find that FinTech adoption significantly improves declared VAT, with compliance fully mediating its impact on financial outcomes. The effect is especially strong among businesses led by owners with high tax morale or strong perceptions of audit risk. These findings suggest that FinTech tools function both as efficiency enablers and behavioral nudges. The results support targeted policy actions such as subsidies for e-invoicing, tax compliance training, and transparent audit communication. By integrating technological and psychological dimensions, the study contributes new evidence to the digital fiscal governance literature and offers a practical framework for narrowing the VAT gap in tourism-driven economies. Full article

This paper investigates the optimal planning of high-speed rail (HSR) freight operations, pricing strategies, and government carbon tax policies. The primary objective is to enhance the market share of HSR freight, thereby reducing carbon dioxide (CO₂) emissions associated with freight activities. The modal shift problem is formulated as a bi-level multi-objective model and solved using a specifically designed hybrid algorithm. The upper-level model integrates multiple objectives of the government (minimizing tax while maximizing the emission reduction rate) and HSR operators (maximizing profits). The lower-level model represents shippers’ transportation mode choices through network equilibrium modeling, aiming to minimize their costs. Numerical analysis is conducted using a transportation network that includes seven major central cities in China. The results indicate that optimizing HSR freight services with carbon tax policies can achieve a 56.97% reduction in CO₂ emissions compared to air freight only. The effectiveness of the government’s carbon tax policy in reducing CO₂ emissions depends on shippers’ emphasis on carbon reduction and the intensity of the carbon tax. Full article

Hospitals require continuous access to water to sustain essential health services, especially when resources are taxed when drought conditions are compounded with other public health emergencies. In mid-2020, we conducted a rapid assessment of 71 hospitals in northern Thailand to evaluate water use and resilience during the concurrent 2019–2020 drought and the early phase of the COVID-19 pandemic in Thailand. While most hospitals reported adequate water availability, many depended on short-term measures such as shallow wells and improvised storage. Water use per bed often exceeded international benchmarks, reflecting broader usage patterns that extend beyond potable consumption. Community hospitals, in particular, reported more limited backup supply and planning capacity. Drawing on both our findings and international guidance, we propose the Hazard Management Model, involving a set of recommendations to strengthen hospital water resilience, including hazard-specific planning, protected infrastructure, emergency storage, and improved efficiency. These insights contribute to the growing body of work on climate-adaptive healthcare, particularly in resource-constrained settings facing intensifying multi-hazard risks. Full article

The primary objective of this study is to investigate the intricate relationship between different ownership structures, such as family, institutional, managerial, and foreign ownership, and tax avoidance practices. It also seeks to explore the moderating influence of female board members in shaping these relationships. This study utilizes balanced panel data from 72 industrial and service firms listed on the Amman Stock Exchange during the period of 2018 to 2023. The Generalized Method of Moments (GMM) was employed to estimate the results. The results indicate that family and foreign ownership positively influence tax avoidance practices, suggesting that families may engage in tax avoidance to benefit from rent extraction, while foreign investors may pressure managers to manipulate tax liabilities or shift profits across countries to minimize taxes. In contrast, the presence of female directors as well as institutional and managerial ownership is associated with a reduction in tax avoidance. Female directors play a moderating role in the relationship between ownership structure and tax avoidance. Their presence in interaction with institutional ownership reduces tax avoidance by focusing on tax compliance strategies. However, this effect changes in family and foreign-owned firms, where control over decision-making lies with the families or foreign shareholders, limiting the impact of female directors in promoting compliance and aligning their role with the tax avoidance strategies preferred by the controlling owners. Full article

With the rapid development of China’s electric vehicle industry, the influence mechanism of government policies on consumers’ purchase intentions has become a research focus. This study integrates the technology acceptance model (TAM) and SOR theory to propose four key driving factors: policy incentive, perceived usefulness, perceived ease of use, and test drive experience. Through stratified random sampling of 400 valid questionnaires in Shanghai, Beijing, Shenzhen, and Guangzhou, four cities with a high penetration rate of electric vehicles, the structural equation model (SEM) was used for empirical analysis. The results show that policy incentives have a significant impact on purchase intentions and play a mediating role through perceived usefulness and perceived ease of use; driving experience moderates the effects of perceived usefulness and perceived ease of use on purchase intentions. Based on the research results, this paper proposes a three-stage policy optimization path: strengthening the accuracy of fiscal and tax incentives in the short term, improving the visual construction of the charging network in the medium term, and establishing a network of test drive experience centers in the long term. The research conclusions provide a theoretical basis for the government to formulate differentiated electric vehicle promotion strategies and propose a “policy-technology-service” three-dimensional implementation plan for enterprises to optimize product design and improve user experience, so as to help the sustainable development of China’s electric vehicle market. Full article

This paper presents a joint optimization framework for multi-period planning in a Manufacturing–Remanufacturing–Transport Supply Chain (MRTSC), focusing on carbon emission reduction and economic efficiency. A novel Mixed Integer Linear Programming (MILP) model is developed to coordinate procurement, production, remanufacturing, transportation, and returns under environmental constraints, aligned with carbon tax policies and the Paris Agreement. To address uncertainty in future demand and the number of returned used products (NRUP), a two-stage approach combining forecasting and optimization is applied. Among several predictive methods evaluated, a hybrid SARIMA/VAR model is selected for its accuracy. The MILP model, implemented in CPLEX, generates optimal decisions based on these forecasts. A case study demonstrates notable improvements in cost efficiency and emission reduction over traditional approaches. The results show that the proposed model consistently maintained strong service levels through flexible planning and responsive transport scheduling, minimizing both unmet demand and inventory excesses throughout the planning horizon. Additionally, the findings indicate that carbon taxation caused a sharp drop in profit with only limited emission reductions, highlighting the need for parallel support for cleaner technologies and more integrated sustainability strategies. The analysis further reveals a clear trade-off between emission reduction and operational performance, as stricter carbon limits lead to lower profitability and service levels despite environmental gains. Full article

One significant digital initiative that is changing Greece’s tax environment is the myDATA platform. The platform, which is a component of the wider digital governance agenda, provides significant added value to enterprises and the tax administration, despite the challenges of adaption. Despite the positive response, we find that the development of the platform could have been carried out quickly and at a significantly lower cost and could have been able to cope much faster with the rapid and necessary changes that the platform will have to comply with. For these reasons, development in WordPress would be considered essential as this CMS platform guarantees a fast and developer-friendly environment. In this publication, as a contribution, we provide all the necessary information to develop a myDATA-like platform in a fast, economical and functional way using the WordPress CMS. Our contribution also contains the analysis of the minimum necessary amount of services of the myDATA platform in order to perform its basic functionalities, the description of the according database relational model, which must be implemented in order to provide the same functionality with the myDATA platform, and the analysis of available methods to quickly create the necessary forms and services. In addition, we study how to develop Artificial Intelligence mechanisms with a success rate reaching up to 90% for automatic tax violation detection algorithms. Full article

This study investigates how residents of Jeollabuk-do, South Korea perceive and emphasize forest ecosystem services, focusing on whether the distribution of forests between the eastern mountainous areas and the western lowlands influences their preferences. We applied the Choice Experiment (CE) method to gauge willingness to pay (WTP) for seven key forest ecosystem services and a tax-related attribute. Between 10 and 14 August 2023, we conducted an online survey with 400 participants (out of 4177 invited). Only 20% of respondents were aged 50 or older, despite this age group making up nearly half of the region’s population. On the surface, no significant statistical differences appeared between the two areas regarding overall preferences, perhaps unsurprising, given their shared administrative framework and cultural background. However, a closer look at marginal WTP values uncovered clear regional priorities: residents in the eastern region placed a higher value on erosion control (KRW 23,559–33,109), while those in the west assigned greater priority to biodiversity improvement (KRW 30,225–43,961). Although the sheer distribution of forests may not drastically reshape general preferences, the specific forest characteristics of each area still shape what people care about most. These insights underscore the significance of tailoring forest ecosystem management policies to fit local needs, such as prioritizing erosion control in hilly regions and enhancing biodiversity in flatter areas. Full article

Basic public service (BPS) serves as a crucial connection between governments and citizens, impacting the standard of living and well-being of the populace. Can High-Speed Rail (HSR) service incentivize local governments to improve the fiscal competition model of prioritizing production over public service to expand the supply of public services? This study empirically examines the impact of HSR service on the provision of BPS based on panel data from 282 cities in China during the period from 2008 to 2020. The findings indicate that improvements in HSR service significantly stimulate the provision of BPS, a result that withstands various robustness tests. An analysis of mechanisms reveals that HSR service enhances the provision of BPS by mitigating tax competition and fostering fiscal expenditure competition among local governments. Furthermore, this study demonstrates that the positive impact of HSR is more pronounced in cities characterized by high levels of fiscal decentralization and financial autonomy. In western regions and peripheral cities, HSR service has a more pronounced effect on BPS provision. Ultimately, this study offers valuable policy insights for governments to optimize fiscal expenditure structures and bolster social governance capabilities. Full article

The accelerated growth of older adults (the over-65s) in Italy fits within the context of the complex, hybrid nature of the pension system and the welfare benefits financed by tax revenues, which often overlap. As a result, older adults are experiencing growing inequalities in living and health conditions across the three Italian macro-areas (the North, Centre, and South and Islands), as well as between genders. This study aims to examine the sustained growth of older adults in Italy, with a particular emphasis on their most vulnerable segment—i.e., the over-85s. Drawing on mortality trends and the consequent increases in life expectancy at advanced ages, through indicators of mortality and life expectancy, the analysis explores how variations in the structure and distribution of pension benefits have produced significant territorial disparities. These disparities have, in turn, contributed to widening inequalities in household living conditions, especially regarding access to social assistance and long-term care services. Full article

The transition to electric public transportation is crucial for reducing the carbon footprint and promoting environmental sustainability. However, successful implementation requires strong public policies, including tax incentives and educational programs, to encourage widespread adoption. This study identifies the optimal electric bus model for Cuenca, Ecuador, using the multicriteria decision-making methods PROMETHEE and TOPSIS. The evaluation considers four key dimensions: technical (autonomy, passenger capacity, charging time, engine power), economic (acquisition, operation, and maintenance costs), social (community acceptance and accessibility), and environmental (reduction of pollutant emissions). The results highlight passenger capacity as the most influential criterion, followed by autonomy and engine power. The selected electric bus model emerges as the most suitable option due to its energy efficiency, low maintenance costs, and long service life, making it a cost-effective long-term investment. Additionally, its adoption would enhance air quality and improve the overall user experience. Beyond its relevance to Cuenca, this study provides a replicable methodology for evaluating electric bus feasibility in other cities with different geographic and socioeconomic contexts. Full article

Traffic congestion is becoming an increasing problem due to the rapid growth of the population. In the current situation, the mode choice of the people has a direct impact on traffic density. For this reason, many studies have been carried out by researchers and planners to reduce the number of vehicles on the road. Various strategies have been proposed, such as incentives for public transport, parking restrictions, parking pricing and car sharing. It is very important that these strategies are implemented by the institutions in order to reduce traffic during the commuting hours, which coincide with the rush hour. Especially in areas such as shipyards and industrial zones, which are far from the city center and relatively difficult to reach but which provide employment opportunities for thousands of people, a shuttle service is one of the most preferred strategies to discourage employees from using private cars. However, in companies with thousands of employees, this situation generates costs that cannot be ignored. The examined case study similarly needs to optimize and reduce operational costs related to fuel consumption, maintenance and tax expenses by optimizing the number of two different types of service vehicles required for employee transportation at the Yalova Shipyard. For this aim, a dynamic linear programming (DLP) model was used to achieve a cost-effective, sustainable and demand-responsive shuttle service. According to the analysis results, it was concluded that the annual fuel cost of the vehicles will be reduced by 33.9%, the maintenance cost by 35.2% and the annual tax cost by 49.3% by disposing of the unneeded vehicles (27%) in the studied Yalova Shipyard. Taking all these positive improvements into account, it is clear that the optimization study significantly reduces the costs incurred by the service. Full article

The 2021 military coup in Myanmar triggered a severe humanitarian crisis, forcing many to flee through regular and irregular channels to neighboring countries like Thailand. This study explores the resulting migration patterns and precarious situation of Myanmar nationals seeking refuge in Thailand. Drawing on contemporary sources, it highlights how the crisis, worsened by military conscription laws, displaced many citizens. Refugees face constant fear of incarceration and forced repatriation while struggling with limited access to basic services in Thailand, which worsens mental health and reduces quality of life. The military’s revenue tactics, such as taxing overseas workers and remittances, have contributed to their hardships. In response, Thailand introduced a cabinet resolution to legalize work and residence for irregular migrants for four years. However, ongoing detentions and deportations risk forced military enlistment upon return, raising doubts about the resolution’s effectiveness, accessibility, and affordability. The study concludes with policy recommendations to address the humanitarian needs of Myanmar’s displaced population both at home and abroad. It also suggests ways to implement protective measures effectively, such as the Thai Cabinet resolution, to safeguard the dignity and rights of Myanmar’s people. Full article

In recent years, technological advancements have significantly transformed the public sector, with many institutions embracing digital solutions to enhance service delivery. Romanian city halls are actively incorporating digitalization into their sustainable development strategies, aiming to improve service efficiency and accessibility. This study examines the adaptability of Romanian city halls in the face of technological changes. By evaluating the official web portals of all 103 municipalities in Romania using 23 indicators, the research provides a comprehensive analysis of the current state (mid 2024) of e-services delivered via the web portals of the respective municipality. Even though the study findings are indicating a certain degree of maturity in digitalization, with most municipalities offering online services such as property tax payments, public transportation information, and civil status documents, it also reveals significant disparities in the quality and availability of these services across the country, underscoring the need for more standardized digitalization efforts. This research contributes valuable insights for policymakers and public institutions aiming to enhance service delivery through digital means and highlights the crucial role of technology in public sector transformation. The conclusions emphasize the importance of the adaptability of public institutions to ensure continuity and efficiency in service delivery. Full article

Global demand for ecosystem services like food and clean water is increasing, and it is crucial to economically value these services for the purposes of environmental conservation, land-use planning, and the implementation of green taxes. Focusing on a monoculture wheat agroecosystem, the economic value of ecosystem services and environmental damage from different farm management types is here compared with natural ecosystems in a semi-arid region in Iran during the 2019–2020 agricultural year. Using field survey data collected from 203 wheat farms with varying management practices, we estimated the economic value of six ecosystem services, along with three environmental damages. The net value of provisioning/regulating services less environmental disservices in wheat agroecosystems was highest for farms with a conservation management system, followed (in rank order) by intensive, traditional, organic, and industrial management types. Wheat agroecosystems recorded net values of 41.94% to 66.92% below those of natural ecosystems in the region. The findings show that converting natural ecosystems into wheat agroecosystems increases the value of provisioning services (food and forage) but also substantially increases environmental costs. These costs rose linearly with the value of increases in provisioning services. Full article