This study explores the estimation of the VAT gap using the Multiple Indicators and Multiple Causes (MIMIC) model, a specific type of structural equation model. The VAT gap, a significant indicator of tax revenue loss and inefficiency in VAT collection, is treated as a latent variable driven by...

Trust is known to be beneficial for cooperation, though remains underdeveloped in public-private partnerships (PPPs), which are caught in a trust trap due to the cooperative regime's internal heterogeneity. Accordingly, PPP's inherent trust relationship is disentangled, and the burden of...

The objective of this study is to identify the fundamental determinants of citizen participation within the framework of the "Let's Take Control" initiative, implemented by the General Comptroller's Office of Manizales Municipality during 2020-2021, with a specific focus on fostering public...

COVID-19 has badly affected the psychological well-being of people all over the globe, especially in developing countries, due to the loss of jobs, social capital and stress. The present study is also designed to analyze the impact of government quality on subjective well-being (SWB) after the...

This study evaluates the impact of European Union Structural Funds for innovation on key business indicators related to growth, profitability, and innovation at the regional level. We use the case of Andalusia during the period 2007-2020, a Spanish region benefiting from these funds, focusing on...

Tourism is one of the major determinants of global economic growth, creating jobs within the sector, and Africa is no exception. The target of the sub-Saharan African (SSA) countries is to consider tourism as an alternative means of economic expansion. However, tourism is a means of...

The effectiveness of environmental policies has been extensively studied, often focusing solely on environmental degradation indicators. However, successful environmental policies have broader societal impacts. This study addresses this limitation by utilizing the Sustainable Governance...

The purpose of this paper is to analyse the profitability determinants of seventeen banks operating in Portugal from 2013 to 2023. The banking market has changed significantly, particularly since 2021, when Euribor grew rapidly to control inflation target. Methodologically, a...

The increasing economic activity, population growth and urbanisation are placing increasing stress on Europe's freshwater resources. The European Union's Water Framework Directive (WFD) aimed to establish measures to foster efficient use of this valuable natural resource while simultaneously...

The goal of this article is to study the relationship between investor sentiment and Euro area Exchange Traded Funds (ETFs), providing insights into the dynamics of market behaviour and the impact of consumer behaviour on investment patterns within the Eurozone. This paper has employed panel...