Exploring the mediating role of digital economy in the relationship between fiscal decentralization and the SDGs dimensions in the EU
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62690094%3A18450%2F24%3A50021588" target="_blank" >RIV/62690094:18450/24:50021588 - isvavai.cz</a>
Alternative codes found
RIV/00216275:25410/24:39922144
Result on the web
<a href="https://www.tandfonline.com/doi/full/10.1080/23322039.2024.2367219" target="_blank" >https://www.tandfonline.com/doi/full/10.1080/23322039.2024.2367219</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.1080/23322039.2024.2367219" target="_blank" >10.1080/23322039.2024.2367219</a>
Alternative languages
Result language
angličtina
Original language name
Exploring the mediating role of digital economy in the relationship between fiscal decentralization and the SDGs dimensions in the EU
Original language description
The motivation of this research is the surge in the integration of the digital economy (DE) and fiscal decentralization (FD) as crucial issues for countries. To maintain sustainable growth, it is important for EU to adopt sustainable development goal (SDGs) practices. However, the connection between DE, FD, and SDG practices has not been thoroughly examined in existing literature. Therefore, the objective of this study was to examine the mediating role of DE between FD and SDGs in EU. We employed a panel dataset between 2016 and 2022 from Eurostat, the Organization for Economic Cooperation and Development, and Government Finance Statistics, using a quantitative research design, and applied the structural equation model (PLS-SEM) analysis to test the hypotheses. The results indicate that FD has a significant negative effect on economic sustainability but a significant positive effect on environmental and social SDGs. In addition, FD has a significant positive effect on DE. We also found that DE has a significant positive relationship with economic and social SDGs. However, DE has a negative but significant influence on environmental sustainability. This study also proved that DE plays a mediating role between FD and Sustainability. This study contributes to theories of fiscal federalism and resource dependency. These original findings have several practical implications for policymakers and contribute to the current debate on the role of FD in SDGs through DE. hence, we recommend that policymakers prioritize the development of broadband Internet access, e-governance resources, and invest in digital skill training programs.
Czech name
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Czech description
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Classification
Type
J<sub>imp</sub> - Article in a specialist periodical, which is included in the Web of Science database
CEP classification
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OECD FORD branch
50206 - Finance
Result continuities
Project
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Continuities
S - Specificky vyzkum na vysokych skolach
Others
Publication year
2024
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Name of the periodical
Cogent Economics and Finance
ISSN
2332-2039
e-ISSN
2332-2039
Volume of the periodical
12
Issue of the periodical within the volume
1
Country of publishing house
NO - NORWAY
Number of pages
19
Pages from-to
"Article Number: 2367219"
UT code for WoS article
001269901900001
EID of the result in the Scopus database
2-s2.0-85198417908