Environmental tax reform efficiency: Prerequisites and consequences DOI Creative Commons
Yaryna Samusevych,

Izabela Rącka,

Tetiana Vasylieva

и другие.

JOURNAL OF INTERNATIONAL STUDIES, Год журнала: 2024, Номер 17(4), С. 90 - 108

Опубликована: Дек. 1, 2024

Ensuring green transformations of the national economy requires careful development effective mechanisms for influencing behaviour key stakeholders who impact environment. Implementing environmental tax reforms (ETR) to balance and economic effects was successful many European countries. Adapting this experience developing countries considering specifics on expected result. In first stage, consequences ETR implementation were assessed using Differences-in-Differences method. second economic, social, technological institutional factors result tested panel regression modelling. The calculations showed that positive effect increasing security due occurs with a relatively long time lag. This indicates should be considered strategic instrument regulating developed term, supported by tactical operational tools. At same time, most significant manifestations are observed in context their business activity foreign trade. prerequisites ensuring ETR's effectiveness role fiscal budgetary system, welfare gender equality society, spread digital technologies among population rule law.

Язык: Английский

Fostering Technology Adoption and Management Advancements in Environmental Performance: Mediation of Circular Economy and Sustainability-Oriented Innovation DOI Open Access
Viktor Koval, Nikola Abramović,

Sandra Đurović

и другие.

Sustainability, Год журнала: 2025, Номер 17(5), С. 1848 - 1848

Опубликована: Фев. 21, 2025

This study aims to address a research gap by analyzing the role of technology adoption as determinant circular economy in relation sustainability-oriented innovation and environmental performance. uses an advanced structural equation modeling (SEM-PLS) approach methodological rigor issues, including multigroup analysis bootstrap methods ensure reliability validity. Data were collected from 201 Indonesian SMEs, 603 responses analyzed using modeling. The findings indicate that contributes significantly but is insignificant Furthermore, are key improving presents mediation model serial with bias-corrected confidence intervals robustness. develops theoretical framework integrating natural resource-based view (NRBV), concern theory, stakeholder theory context providing more comprehensive overview for understanding mechanisms conservation. results also highlighted mediators relationship between In terms implications, this incorporates view, improve our managerial contribution, main implication SME managers invest sustainable practices focusing on efforts

Язык: Английский

Процитировано

0

The effect of business experience on fintech behavioural adoption among MSME managers: the mediating role of digital financial literacy and its components DOI Creative Commons
Azra Zaimović, Adna Omanovic, Lejla Dedović

и другие.

Future Business Journal, Год журнала: 2025, Номер 11(1)

Опубликована: Март 4, 2025

Abstract This study aims to measure digital financial literacy of MSME managers and analyse the relationship between business experience, fintech behavioural adoption. The direct indirect effects experience adoption are being explored. Dataset from UNSA 2023 Survey managers’ in Sarajevo Canton, Bosnia Herzegovina, using cross-sectional research design has been utilized. main methodology relies on Principal Component Analysis, regression analysis PROCESS method for analysing mediation effects. findings indicate that effect is fully mediated by literacy. Moreover, there a full serial through all three components, knowledge, attitudes behaviour, sequence. Interestingly, evident also only behaviour. To increase adoption, institutions should focus enhancing adept behaviours managers. These efforts can be leveraged effectively market sell products. Policy implications seen need strengthening overall competencies increasing inclusion MSMEs. Regulators draw effective policies therefore. Educational programs directed toward knowledge positive behaviour managers, especially focusing aged but those with short managerial experience. makes unique contribution limited empirical evidence role its components Digital literacy, sequence, serve as mediators this relationship.

Язык: Английский

Процитировано

0

The impact of entrepreneurial ecosystems and sustainable digital innovation on business performance: a study of Gilgit-Baltistan Pakistan DOI Creative Commons
Shahina Qurban Jan, Junfeng Jiang, Muhammad Babar Iqbal

и другие.

Frontiers in Sustainability, Год журнала: 2025, Номер 6

Опубликована: Март 12, 2025

Small and medium-sized enterprises (SMEs) in Gilgit-Baltistan are faced with several critical sustainability-oriented problems within the entrepreneurial ecology. This includes resistance to change, myopic thinking of looking for short-term gains facing accessing advanced technology a new environment. Thus, this study examines multifaceted relationships (considering entrepreneurship education, culture, government support, social support), sustainable digital innovation, business sustainability performance, particular emphasis on SMEs rural areas. A total 13 hypotheses proposed examine above phenomena. Data were collected from 431 participants Gilgit-Baltistan, Pakistan, through questionnaire survey, data was analyzed using partial least square structured equation modeling (PLS-SEM) reveal empirical outcomes. The findings acknowledge that ecosystem (entrepreneurship support) innovation play significant role influencing performance businesses. Furthermore, plays positive mediating between sustainability. research revealed increases different dimensions ecosystem. discussed “ecological modernization theory (EMT)“ add understanding sets provide theoretical framework. provides ways stakeholders handle ecosystem, performance.

Язык: Английский

Процитировано

0

Environmental tax reform efficiency: Prerequisites and consequences DOI Creative Commons
Yaryna Samusevych,

Izabela Rącka,

Tetiana Vasylieva

и другие.

JOURNAL OF INTERNATIONAL STUDIES, Год журнала: 2024, Номер 17(4), С. 90 - 108

Опубликована: Дек. 1, 2024

Ensuring green transformations of the national economy requires careful development effective mechanisms for influencing behaviour key stakeholders who impact environment. Implementing environmental tax reforms (ETR) to balance and economic effects was successful many European countries. Adapting this experience developing countries considering specifics on expected result. In first stage, consequences ETR implementation were assessed using Differences-in-Differences method. second economic, social, technological institutional factors result tested panel regression modelling. The calculations showed that positive effect increasing security due occurs with a relatively long time lag. This indicates should be considered strategic instrument regulating developed term, supported by tactical operational tools. At same time, most significant manifestations are observed in context their business activity foreign trade. prerequisites ensuring ETR's effectiveness role fiscal budgetary system, welfare gender equality society, spread digital technologies among population rule law.

Язык: Английский

Процитировано

0