Political representation is responsible for choices regarding the supply and the management of transport infrastructure, but its decisions are sometimes in conflict with the will and the general interest expressed by citizens. This situation has progressively prompted the use of specific corrective measures in order to obtain socially sustainable decisions, such as the deliberative procedures for the appraisal of public goods. The standard Stated Choice Modelling Technique (SCMT) can be used to estimate the community appreciation for public goods such as transport infrastructure; but the application of the SCMT in its standard form would be inadequate to provide an estimation that expresses the general interest of the affected community. Hence the need to adapt the standard SCMT on the basis of the operational conditions imposed by deliberative appraisal procedures. Therefore, the general aim of the paper is to outline the basic conditions on which a modified SCMT with deliberative procedure can be set up. Firstly, the elements of the standard SCMT on which to make the necessary adjustments are identified; subsequently, modifications and additions to make to the standard technique are indicated; finally, the contents of an extensive program of experimentation are outlined.

This research aims to comprehensively investigate contemporary practices and factors influencing global tax avoidance and evasion through a systematic literature review (SLR) and bibliometric analysis. This study methodology uses SLR with bibliometric analysis to map this research trend. Relevant literature was collected and systematically analyzed to identify key themes, methodologies, and findings regarding tax avoidance and evasion. The study’s findings identify various tax avoidance practices, including profit shifting, transfer pricing strategies, and the use of tax havens by multinational corporations. The report also highlights various forms of tax evasion, such as money laundering and illicit financial flows. Key factors influencing tax behavior are ethical considerations, government policies, economic factors, and corporate governance practices. This analysis highlights the complex interactions between these factors in shaping tax practices globally. The study’s conclusions show that effective tax governance requires a multifaceted approach integrating ethical standards, a strong regulatory framework, and international cooperation. Ethical corporate behavior and transparent reporting are essential in promoting tax compliance and fairness. This study emphasizes the critical role of policymakers in designing and enforcing tax policies that discourage aggressive tax planning while encouraging economic growth and equality. Recommendations from these findings are to increase transparency in multinational operations, strengthen international tax cooperation, and improve global tax administration capabilities. In addition, increasing taxpayer education and awareness can foster a culture of compliance and ethical tax practices. Future research should prioritize longitudinal studies and case-specific analyses to deepen understanding and develop targeted interventions to address tax avoidance and evasion challenges.

the development of digital technologies and their popularity in e-commerce is undeniable. However, consumers need to have a certain level of digital skills. The main aim of the paper was to examine and evaluate the development of consumers’ digital skills in the European Union and to identify the potential significant impact on online shopping. The EU countries studied experienced an increasing trend in both internet users and online consumers over the period under review, with Romania and Estonia experiencing the most significant year-on-year increases in internet users and online consumers respectively. The trend of consumers with digital skills was volatile and in some EU countries it was decreasing year-on-year. When comparing the share of online consumers and the share of consumers with digital skills, it was not possible to generalize the results as in some countries the values were at comparable levels, but in selected countries the share of consumers with digital skills was higher than the share of online consumers and in other countries the opposite was true. The results showed the existence of a significant impact of the level of digital skills on online shopping and also of the use of the internet for online shopping. The results obtained can provide a basis for online retailers to promote the increase of consumers’ digital skills, which will ultimately lead to the growth of e-commerce.

This research focuses on patients’ perceptions regarding the accessibility of dental services in Slovenia across four dimensions: financial accessibility, time accessibility, geographical accessibility, and service quality. We observed how specific factors impact accessibility dimensions of dental services in Slovenia, that patients perceive important. A cross-sectional quantitative survey was conducted using proportionate stratified sampling. Data was collected through an online questionnaire, and 599 completed responses were received from patients regarding their experiences and perceptions of accessibility to dental care. A SEM (structural equation model) approach was used to examine the data. The analysis revealed that patients perceive all four dimensions of accessibility: financial, time, geographical, and service quality important and they all constitute the perception of dental accessibility. The findings of this study can assist policymakers in developing a more accessible dental health system by considering the results proposed in our model.

The National Fitness Program Plan (2021–2025) (hereinafter referred to as the Plan) proposes to perfect the public service system for sports and fitness by 2025, make national sports and fitness more convenient, and advocate providing intelligent services for national fitness campaign. With the development of the Internet era, modern information technologies such as big data, the Internet of Things, and artificial intelligence have been introduced into sports affairs, providing technical support for the optimization of the public service system for sports and fitness. Therefore, in the context of a national fitness campaign, intelligent sports service is an important link for promoting national fitness in various regions. Relevant workers should attach importance to promoting “physical fitness” with “intelligence” in the process of advancing national fitness program, and actively creating intelligent public services for national fitness. Focusing on the integration of modern information technology and sports affairs, with the implementation of the Plan as the research background, the construction of intelligent sports parks as the starting point, this article outlines the construction plan of intelligent sports parks based on the connotation summary of national fitness program and intelligent sports. At the same time, it analyzes the issues that intelligent sports parks need to pay attention to in providing public services for national fitness, and proposes countermeasures for the high-quality development of national fitness services in intelligent sports parks.