Exploring the mediating role of digital economy in the relationship between fiscal decentralization and the SDGs dimensions in the EU

Kód výsledku v 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>

Nalezeny alternativní kódy

RIV/00216275:25410/24:39922144

Výsledek na webu

<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>

Jazyk výsledku

angličtina

Název v původním jazyce

Exploring the mediating role of digital economy in the relationship between fiscal decentralization and the SDGs dimensions in the EU

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

Exploring the mediating role of digital economy in the relationship between fiscal decentralization and the SDGs dimensions in the EU

Popis výsledku anglicky

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.

Druh

J_imp - Článek v periodiku v databázi Web of Science

CEP obor

—

OECD FORD obor

50206 - Finance

Projekt

—

Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2024

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název periodika

Cogent Economics and Finance

ISSN

2332-2039

e-ISSN

2332-2039

Svazek periodika

12

Číslo periodika v rámci svazku

1

Stát vydavatele periodika

NO - Norské království

Počet stran výsledku

19

Strana od-do

"Article Number: 2367219"

Kód UT WoS článku

001269901900001

EID výsledku v databázi Scopus

2-s2.0-85198417908