2023, Vol.32, No.2

Journal of Regional Studies and Development 2023 KCI Impact Factor : 0.4

pISSN : 1738-3846 / eISSN : 2765-4028
https://journal.kci.go.kr/jrsd_ipaid

This study investigated how the individual values of ordinary people of various generations affect the will to start an eco-friendly business using eco-friendly behavior as a parameter. The variables used in this study were used by citing the variables used in the VBN theory in the field of psychology, and among personal values, ecological value, selfish value, altruistic value, and eco-friendly behavior. A research model was created to examine the psychological factors affecting the eco-friendly behavior of the personal values of the general public, and to verify the hypothesis that identifies the relationship and effect of these personal values of the general public, including those preparing to start a business, with the will to start an eco-friendly business. Through this, correlation analysis, influence relationship analysis, and structural equation analysis were conducted. As a result of structural equation analysis, ecological value and selfish value had a direct positive (+) effect on eco-friendly behavior, but altruistic value had an insignificant positive (+) effect. In addition, selfish values were shown to have a positive (+) effect directly on the will to start an eco-friendly business, while ecological values had a significant negative (-) effect on the will to start an eco-friendly business. Similarly, the altruistic value had a positive (+) effect that was not significant on the intention to start an eco-friendly business. Finally, as a result of confirming the structural equation between eco-friendly behavior as a mediating variable and intention to start an eco-friendly business as a dependent variable, a significant positive (+) relationship was shown. The current climate change crisis or increased interest in environmental pollution can be an important clue to such eco-friendly behavior. In addition, eco-friendly behavior has a decisive effect on those who are interested in the environment and prepare to start a business with an eco-friendly will to start a business. could find out However, from the perspective of ecological value and altruistic value, it was found that entrepreneurial activity or entrepreneurship itself does not have a good effect on the environment. Therefore, if the dangers of climate change and the current environment of the earth are more seriously recognized by the general public, it will be a clue to further promote entrepreneurship in the eco-friendly field.

Understanding the drivers of tax compliance is crucial to enhancing the effectiveness of the tax system and implementing successful fiscal policies in emerging economies, such as Azerbaijan. With its resource-dependent and transitional economy undergoing dynamic change, Azerbaijan presents a unique scenario to study the determinants of tax compliance. This study aims to identify key factors that either encourage or inhibit taxpayers’ adherence to tax obligations, utilizing the Analytical Hierarchy Process and focusing primary data to address existing research gaps in this area. The study highlights the significant influence of noncompliance opportunities and trust in the government on tax compliance, emphasizing the necessity of considering these aspects when formulating future tax policies. By closely examining the specific factors that influence tax compliance in Azerbaijan, this study provides critical insights for policymakers, international bodies, tax administrators, and researchers interested in tax compliance behavior in not only post-Soviet states but also developing economies.

This study aims to analyze which factor members of the 19th to 21st National Assemblies of South Korea prioritize between their gender and party’s policy stance in their legislative activities. To achieve this, this study focuses on whether legislators proposed bills related to work-life balance policies. These policies, designed to sustain the economic engagement of women facing career interruptions, directly affect women’s interests. Simultaneously, they impose costs on enterprises, potentially leading to varying stances among political parties. The empirical findings of this study uncover a noticeable gender gap in bill proposals. Furthermore, when exploring the interaction effects between gender and political party, male legislators from the Democratic Party demonstrate a higher likelihood of bill propose compared to their counterparts from the conservative People Party Party, indicating the impact of party ideology. In contrast, among female legislators, the probability of bill introduction is higher for members of the People Power Party than for Democratic Party members. This suggests that, within the sphere of legislative activities for female legislators, gender carries more substantial influence than stance of their political party. These patterns likely stem from the changing legislative landscape within the National Assembly, driven by the steady rise in the proportion of female legislators and shifts in societal perceptions.