Abstract Work intensification is a psychosocial risk that has been increasing in recent decades and may have been accentuated after the COVID-19 pandemic. Its effects on health are negative, but they can be moderated by contextual and personal factors. The aim of this study was twofold: to analyze the effect of work intensification on workers’ stress, anxiety, and depression and to explore the role of workplace curiosity in these relationships. The study design was cross-sectional, and a total of 766 Spanish workers (58.9% female) with different occupations completed the survey. The results showed that work intensification was associated with the symptomatology of stress, anxiety, and depression, with a medium effect size. Women workers showed higher work intensification, but its association with mental health was equally strong for both genders. Workers with higher levels of the workplace curiosity dimension “stress tolerance” showed less impaired mental health in the presence of work intensification. However, workers with higher levels of the workplace curiosity dimension “deprivation sensitivity” showed more symptoms of stress, anxiety, and depression when faced with high work intensification. The results were discussed in terms of their contributions to the field of study of work intensification, the future research they could inspire, and the prevention and intervention measures they could motivate.

BACKGROUND The Intensification of Job Demands Scale (IDS) is a multidimensional instrument designed to capture the phenomenon of work intensification that characterizes modern Western societies. However, in Spain the instrument has not been validated to assess this phenomenon. The aim of this study was to examine the psychometric properties of the IDS adaptation with a heterogeneous sample of Spanish workers. METHOD The sample consisted of 722 Spanish workers (57.8% female, 42.2% male) who completed a survey between January and April 2022. RESULTS A five-factor correlated model, as in the original IDS, had an optimal fit with 15 items, and displayed invariance across gender, level of education, and organizational tenure. Reliability coefficients were all satisfactory, and scale adaptation showed evidence of convergent, discriminant, and incremental validity. CONCLUSIONS The Spanish adaptation of the IDS is a valid, reliable measure for analyzing the phenomenon of work intensification and intensified job demands in Spain.

The effectiveness of the e-tax system in encouraging tax compliance has been largely unexplored. Thus, the current study aims to examine the interrelationship between technological predictors in explaining tax compliance intention among certified tax professionals. Based on the literature on information system success and tax compliance intention, this paper proposed an expanded conceptual framework that incorporates convenience and perception of reduced compliance costs as predictors and satisfaction as a mediator. The data were collected from 650 tax professionals who used e-Filing and 492 who used e-Form through an online survey and analyzed using hierarchical multiple regression. The empirical results suggest that participants’ perceived service quality of e-Filing services and perceptions of reduced compliance costs positively influence users’ willingness to comply with tax regulations. The latter predictor is also, and only, significant among e-Form users. The empirical results also provide statistical evidence for the mediating role of satisfaction in the relationship between all predictors and tax compliance intention. This study encourages tax policymakers and e-tax filing providers to improve their services to increase user satisfaction and tax compliance.

Introduction With the COVID-19 pandemic, remote work was increased all over the globe. As a consequence, workers had to adapt their communication behaviors to smoothly coordinate work in their flexible teams (i.e., when team members divide work between the office and their homes). Drawing on relational coordination theory, we constructed and validated a scale to capture the most relevant team communication behaviors. Methods We employed interviews and focus groups to construct the scale, refined the scale based on three samples with employees working flexibly and finally validated the scale with 130 teams from diverse organizations. Results Our scale comprises three dimensions: focused communication, knowledge sharing and spontaneous communication. All three dimensions showed convergent validity with team planning and discriminant validity with time-spatial flexibility. Also, predictive validity with collective efficacy and team viability was achieved for focused communication and knowledge sharing. Spontaneous communication only predicted collective efficacy, but not team viability. Discussion We conclude that the TCS is a reliable and valid measure for assessing team communication and contribute by focusing on behaviors.

Abstract Frequent changes in fiscal policies are the main cause of credit risk. To prevent households from increasing their non-performing loans, the government can use various policies and instruments. One of these tools is tax regulations, with a particular focus on the value-added tax. This paper examines whether tax policies have affected non-performing household loans in Turkey over the period from 2017 to 2021. To acquire meaningful empirical results, the Autoregressive Distributed Lag (ARDL) cointegration model have been applied. The results of analysis indicated that the effect of tax regulations on non-performing household loans is quite strong. It can be demonstrated that the strength of the income effect generated by tax cuts might be robust.

Currently, blockchain is one of the most innovative emerging digital technologies. As such, it can undermine traditional business models and revolutionize tax administration. This objective of this article is to present the potential of blockchain technology in the administration of specific tax categories such as payroll taxes, value added tax, international taxes, and customs. It also analyses blockchain technology’s strengths, weaknesses, opportunities, and threats (SWOT) with a focus on tax administration. As a generator of a substantial amount of information, tax administration requires reliable and efficient technology for processing and storing the information that is generated. The results of the analysis showed strengths such as a lower cost of fulfilling tax liabilities, a direct connection with taxpayers without the need of third parties. a higher degree of efficiency, and threats such as insufficient funds for modernization, knowledge and skills of employees, and willingness to adapt and high investment costs related to implementation. Moreover, it will modernize accounting and tax payments. Blockchain technology, digitalization, tax administration, SWOT analysis, digital economy, digital services, tax policy

The financial crisis and COVID-19 pandemic have affected the financial systems at various levels of government. The cities in Poland and Croatia have been no exemption. In turbulent times, they have been faced with the need to reorient their budgets to remain resilient and solvent. Therefore, the purpose of this article is to investigate the financial resilience profiles of large cities in Poland and Croatia from 2010 to 2020 and to identify the factors differentiating the identified resilience patterns. To obtain empirical results, a two-stage research procedure was employed. In the first stage, group-based trajectory modeling (GBTM) was applied, while a panel data regression was employed in the second. Our research has revealed different patterns of financial resilience among the cities in Poland and Croatia; moreover, the scope of fiscal resilience of local government units (LGUs) differed over time, which made it possible to distinguish four groups of cities in every country characterized by similar resilience trajectories over time. The common predictors of fiscal resilience in both countries are the percentage of the operating surplus in total income, total income per capita and capital expenditure per capita, although the strength of its impact varies from group to group identified by GBTM. Our research has shown that the source of differences in LGUs’ financial resilience is not as much the nature and intensity of the disturbances experienced as the internal financial capacity.

Abstract Given recent environmental reforms and the focus on the problem of climate change, it is necessary to evaluate whether green growth and environmental taxes can reduce CO2 emissions for countries. Even though a number of studies have analysed the ways to reduce environmental pollution, the literature lacks enough evidence for the role of green growth and environmental taxes in determining the level of carbon emissions. Therefore, the objective of the empirical analysis is to estimate the impacts on CO2 emissions of green growth and environmental taxes by including sustainable indicators for a group of 25 environmentally friendly countries from 1994 to 2018 by applying advanced panel data analysis models. By applying the novel quantile regressions on the largest amount of available data from 1994 to 2018, this article shows that the coefficients of green growth, environmental taxes, renewable energy and energy efficiency are negative at lower, medium and higher quantiles. According to the results of the quantile regression, environmental taxes, renewable energy and energy efficiency are key factors in decreasing CO2 emissions. Overall, renewable energy should be given greater priority through research supports, subsidies and government incentives while environmental taxes should be more implemented to discourage activities that promote pollution.

Fiscal sustainability should be defined in the relation between public finances and sustainable economy. It requires a fiscal policy aimed not only at a fiscal balance, but also at the well-being of future generations, while taking the economic, social, environmental and institutional dimensions into account. The objective of this paper is to examine the relationship between fiscal sustainability and efficiency on the example of large cities in Poland in the period from 2008 to 2019. In order to obtain empirical results, a data envelopment analysis and panel data analysis were applied, and a fiscal sustainability index was constructed by means of a multidimensional approach. Based on a sample of 66 large cities in Poland, the results showed that there is a negative relationship between fiscal sustainability and efficiency. These results, however, relate to a specific period in the history of Polish cities when the local debt limits were tightened. The improvement in efficiency allowed local government units to allocate saved local expenditures to the partial repayment of previously incurred local debts. By doing so, Polish cities fulfilled tightened fiscal rules, but their service-level solvency decreased.

The task of every government, especially during the Covid-19 pandemic, is to provide services and goods for citizens and to maintain economic order. Therefore, the combination of legislation, the judiciary and administration is inevitable. Moreover, public administrations must transform the way they function by using more information and communication technology in order to remain responsive and efficient. This challenge was further revealed during lockdowns in individual countries, which affected their social and economic development. The solution to that challenge is the implementation of e-government in the public sector. It also increases innovation in governance processes as well as efficiency and effectiveness by offering more participative opportunities to citizens. Hence, a mature level of e-government development also arises. Nevertheless, there are significant differences among the levels of e-government development in the EU-28. The aim of this article is to assess the influence of e-government maturity on government effectiveness and efficiency in the EU-28. In order to obtain empirical results, a two-stage least square regression (2SLS) was applied. The empirical results show that e-government maturity positively and significantly contributes to enhancing government effectiveness and efficiency in the EU-28. In addition, the rule of law plays an important role in each stage regression model. Based on the empirical results, we can conclude that e-government is inevitable and should ensure the proper functioning of public administration during the Covid-19 pandemic.  

ABSTRACT Although diverse European policy initiatives have been developed to integrate young NEETs – “Not in Employment, Education or Training”, it is particularly relevant to question how NEETs are perceived by their counterparts who are actively engaged in society. For this reason, we aimed to examine the Social Representations (SRs) of NEETs in France, using the classic free evocation technique. French NEETs (n = 71) and matched controls (n = 66; people employed, in education or in training) were interviewed. Results showed the scope of SRs for the semantic field of the term NEET and its associated terms. The need to develop effective communication to talk about work, education, and training with NEETs and implications for career counselling are discussed.

In the modern world of rapidly changing technologies, fiscal policy engagement is also needed to promote and adapt to these changes. In order to achieve economic growth, every country needs to ensure an adequate institutional environment and financial incentives for technological development. These investment incentives operate through tax system directly or indirectly. The aim of the paper is to assess the impact of Slovenia's endogenous economic growth factors on exports in the 2009–2016 period. A panel data analysis was applied to obtain empirical results. The analysis showed that a 1% real increase in government subsidies to the economy over three subsequent years increases real investment in research and development by 0.45%, and after a two-year period yields a 0.27% increase in employment of persons with higher education. The latter has a 0.14 % positive impact on the growth of exports after another three-year term. In addition to endogenous factors of economic growth in the Slovenian case, exports are also affected by the dynamics of real world trade, by the dynamics of exchange rates corrected for relative prices, and by the dynamics of wage rates.