{"id":"https://openalex.org/W7203777934","doi":"https://doi.org/10.3390/ijfs14080224","title":"Perceived Health Taxation and Sustainable Public Welfare: An Integrated Behavioral Framework in a Pre-Implementation Policy Context","display_name":"Perceived Health Taxation and Sustainable Public Welfare: An Integrated Behavioral Framework in a Pre-Implementation Policy Context","publication_year":2026,"publication_date":"2026-08-19","ids":{"openalex":"https://openalex.org/W7203777934","doi":"https://doi.org/10.3390/ijfs14080224"},"language":"en","primary_location":{"id":"doi:10.3390/ijfs14080224","doi":"https://doi.org/10.3390/ijfs14080224","is_oa":true,"landing_page_url":"https://doi.org/10.3390/ijfs14080224","pdf_url":null,"source":{"id":"https://openalex.org/S2764827305","display_name":"International Journal of Financial Studies","issn_l":"2227-7072","issn":["2227-7072"],"is_oa":true,"is_in_doaj":true,"is_core":true,"listed_in":["anvur-scientific","cwts-core","doaj","norway-1","poland-40","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310310987","host_organization_name":"Multidisciplinary Digital Publishing Institute","host_organization_lineage":["https://openalex.org/P4310310987"],"host_organization_lineage_names":["Multidisciplinary Digital Publishing Institute"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Financial Studies","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"gold","oa_url":"https://doi.org/10.3390/ijfs14080224","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5015563325","display_name":"Natavan Namazova","orcid":"https://orcid.org/0000-0001-5091-9101","observed_orcids":["https://orcid.org/0000-0001-5091-9101"]},"institutions":[{"id":"https://openalex.org/I4400008958","display_name":"Mingachevir State University","ror":"https://ror.org/04j0rnj48","country_code":"AZ","type":"education","lineage":["https://openalex.org/I4400008958"]}],"countries":["AZ"],"is_corresponding":false,"raw_author_name":"Natavan Namazova","raw_affiliation_strings":["Department of Economics, Mingachevir State University, Mingachevir AZ4500, Azerbaijan"],"raw_orcid":"https://orcid.org/0000-0001-5091-9101","affiliations":[{"raw_affiliation_string":"Department of Economics, Mingachevir State University, Mingachevir AZ4500, Azerbaijan","institution_ids":["https://openalex.org/I4400008958"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5103185626","display_name":"Zivar Z. Zeynalova","orcid":"https://orcid.org/0000-0001-9195-4990","observed_orcids":["https://orcid.org/0000-0001-9195-4990","https://orcid.org/0000-0003-3781-2806"]},"institutions":[{"id":"https://openalex.org/I4400008958","display_name":"Mingachevir State University","ror":"https://ror.org/04j0rnj48","country_code":"AZ","type":"education","lineage":["https://openalex.org/I4400008958"]}],"countries":["AZ"],"is_corresponding":true,"raw_author_name":"Zivar Zeynalova","raw_affiliation_strings":["Department of Economics, Mingachevir State University, Mingachevir AZ4500, Azerbaijan"],"raw_orcid":"https://orcid.org/0000-0001-9195-4990","affiliations":[{"raw_affiliation_string":"Department of Economics, Mingachevir State University, Mingachevir AZ4500, Azerbaijan","institution_ids":["https://openalex.org/I4400008958"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5019594417","display_name":"G\u00fcnay Musayeva","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I26889942","display_name":"Azerbaijan Technical University","ror":"https://ror.org/01qe1a488","country_code":"AZ","type":"education","lineage":["https://openalex.org/I26889942"]},{"id":"https://openalex.org/I4400008958","display_name":"Mingachevir State University","ror":"https://ror.org/04j0rnj48","country_code":"AZ","type":"education","lineage":["https://openalex.org/I4400008958"]}],"countries":["AZ"],"is_corresponding":false,"raw_author_name":"Gunay Musayeva","raw_affiliation_strings":["Department of Digital Economy and Financial Technologies, Azerbaijan Technical University, Baku AZ1073, Azerbaijan","Department of Economics, Mingachevir State University, Mingachevir AZ4500, Azerbaijan"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Digital Economy and Financial Technologies, Azerbaijan Technical University, Baku AZ1073, Azerbaijan","institution_ids":["https://openalex.org/I26889942"]},{"raw_affiliation_string":"Department of Economics, Mingachevir State University, Mingachevir AZ4500, Azerbaijan","institution_ids":["https://openalex.org/I4400008958"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5011175362","display_name":"Elkhan Richard Sadik\u2010Zada","orcid":"https://orcid.org/0000-0001-8898-7994","observed_orcids":["https://orcid.org/0000-0001-8898-7994"]},"institutions":[{"id":"https://openalex.org/I197347611","display_name":"Korea University","ror":"https://ror.org/047dqcg40","country_code":"KR","type":"education","lineage":["https://openalex.org/I197347611"]},{"id":"https://openalex.org/I4210086371","display_name":"Azerbaijan State University of Economics","ror":"https://ror.org/000y2g343","country_code":"AZ","type":"education","lineage":["https://openalex.org/I4210086371"]},{"id":"https://openalex.org/I904495901","display_name":"Ruhr University Bochum","ror":"https://ror.org/04tsk2644","country_code":"DE","type":"education","lineage":["https://openalex.org/I904495901"]}],"countries":["AZ","DE","KR"],"is_corresponding":true,"raw_author_name":"Elkhan Richard Sadik-Zada","raw_affiliation_strings":["Center for Studies on European Economy, Azerbaijan State University of Economics (UNEC), Istiqlaliyyat Ave. 6, Baku AZ1001, Azerbaijan","Institute of Development Research and Development Policy, Ruhr-University of Bochum, 44801 Bochum, Germany","University College, Korea University, 145 Anam-ro, Seongbuk District, Seoul 02841, Republic of Korea"],"raw_orcid":"https://orcid.org/0000-0001-8898-7994","affiliations":[{"raw_affiliation_string":"Center for Studies on European Economy, Azerbaijan State University of Economics (UNEC), Istiqlaliyyat Ave. 6, Baku AZ1001, Azerbaijan","institution_ids":["https://openalex.org/I4210086371"]},{"raw_affiliation_string":"Institute of Development Research and Development Policy, Ruhr-University of Bochum, 44801 Bochum, Germany","institution_ids":["https://openalex.org/I904495901"]},{"raw_affiliation_string":"University College, Korea University, 145 Anam-ro, Seongbuk District, Seoul 02841, Republic of Korea","institution_ids":["https://openalex.org/I197347611"]}]}],"institutions":[],"countries_distinct_count":3,"institutions_distinct_count":5,"corresponding_author_ids":["https://openalex.org/A5011175362","https://openalex.org/A5103185626"],"corresponding_institution_ids":["https://openalex.org/I197347611","https://openalex.org/I4210086371","https://openalex.org/I4400008958","https://openalex.org/I904495901"],"apc_list":{"value":1800,"currency":"CHF","value_usd":2172},"apc_paid":{"value":1800,"currency":"CHF","value_usd":2172},"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"14","issue":"8","first_page":"224","last_page":"224"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T12816","display_name":"Global Public Health Policies and Epidemiology","score":0.4860999882221222,"subfield":{"id":"https://openalex.org/subfields/2739","display_name":"Public Health, Environmental and Occupational Health"},"field":{"id":"https://openalex.org/fields/27","display_name":"Medicine"},"domain":{"id":"https://openalex.org/domains/4","display_name":"Health Sciences"}},"topics":[{"id":"https://openalex.org/T12816","display_name":"Global Public Health Policies and Epidemiology","score":0.4860999882221222,"subfield":{"id":"https://openalex.org/subfields/2739","display_name":"Public Health, Environmental and Occupational Health"},"field":{"id":"https://openalex.org/fields/27","display_name":"Medicine"},"domain":{"id":"https://openalex.org/domains/4","display_name":"Health Sciences"}},{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.33399999141693115,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12041","display_name":"Public Health Policies and Education","score":0.12449999898672104,"subfield":{"id":"https://openalex.org/subfields/2739","display_name":"Public Health, Environmental and Occupational Health"},"field":{"id":"https://openalex.org/fields/27","display_name":"Medicine"},"domain":{"id":"https://openalex.org/domains/4","display_name":"Health Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/health-taxation","display_name":"health taxation","score":0.9990000128746033},{"id":"https://openalex.org/keywords/generational-differences","display_name":"generational differences","score":0.902999997138977},{"id":"https://openalex.org/keywords/behavioral-framework","display_name":"behavioral framework","score":0.6449999809265137},{"id":"https://openalex.org/keywords/azerbaijan","display_name":"Azerbaijan","score":0.4860000014305115}],"concepts":[{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.7483999729156494},{"id":"https://openalex.org/C138816342","wikidata":"https://www.wikidata.org/wiki/Q189603","display_name":"Public health","level":2,"score":0.6499000191688538},{"id":"https://openalex.org/C30772137","wikidata":"https://www.wikidata.org/wiki/Q5164762","display_name":"Consumption (sociology)","level":2,"score":0.6118000149726868},{"id":"https://openalex.org/C2779343474","wikidata":"https://www.wikidata.org/wiki/Q3109175","display_name":"Context (archaeology)","level":2,"score":0.6033999919891357},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5393000245094299},{"id":"https://openalex.org/C100243477","wikidata":"https://www.wikidata.org/wiki/Q12002092","display_name":"Welfare","level":2,"score":0.5327000021934509},{"id":"https://openalex.org/C109986646","wikidata":"https://www.wikidata.org/wiki/Q546113","display_name":"Public policy","level":2,"score":0.45570001006126404},{"id":"https://openalex.org/C47344431","wikidata":"https://www.wikidata.org/wiki/Q1519812","display_name":"Health policy","level":3,"score":0.41929998993873596},{"id":"https://openalex.org/C552854447","wikidata":"https://www.wikidata.org/wiki/Q131201","display_name":"Sustainable development","level":2,"score":0.415800005197525},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.3971000015735626},{"id":"https://openalex.org/C26760741","wikidata":"https://www.wikidata.org/wiki/Q160402","display_name":"Perception","level":2,"score":0.3968999981880188},{"id":"https://openalex.org/C99454951","wikidata":"https://www.wikidata.org/wiki/Q932068","display_name":"Environmental health","level":1,"score":0.35830000042915344},{"id":"https://openalex.org/C2776770324","wikidata":"https://www.wikidata.org/wiki/Q477335","display_name":"Sustainable consumption","level":3,"score":0.3370000123977661},{"id":"https://openalex.org/C2993267355","wikidata":"https://www.wikidata.org/wiki/Q1519812","display_name":"Public health policy","level":4,"score":0.329800009727478},{"id":"https://openalex.org/C71104824","wikidata":"https://www.wikidata.org/wiki/Q1476639","display_name":"Structural equation modeling","level":2,"score":0.30880001187324524},{"id":"https://openalex.org/C524878704","wikidata":"https://www.wikidata.org/wiki/Q187021","display_name":"Fiscal policy","level":2,"score":0.29280000925064087},{"id":"https://openalex.org/C19159745","wikidata":"https://www.wikidata.org/wiki/Q828395","display_name":"Social policy","level":2,"score":0.2736000120639801},{"id":"https://openalex.org/C66204764","wikidata":"https://www.wikidata.org/wiki/Q219416","display_name":"Sustainability","level":2,"score":0.262800008058548},{"id":"https://openalex.org/C2776035688","wikidata":"https://www.wikidata.org/wiki/Q1606558","display_name":"Affect (linguistics)","level":2,"score":0.2522999942302704},{"id":"https://openalex.org/C2776805697","wikidata":"https://www.wikidata.org/wiki/Q3445707","display_name":"Tax policy","level":3,"score":0.25060001015663147}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.3390/ijfs14080224","doi":"https://doi.org/10.3390/ijfs14080224","is_oa":true,"landing_page_url":"https://doi.org/10.3390/ijfs14080224","pdf_url":null,"source":{"id":"https://openalex.org/S2764827305","display_name":"International Journal of Financial Studies","issn_l":"2227-7072","issn":["2227-7072"],"is_oa":true,"is_in_doaj":true,"is_core":true,"listed_in":["anvur-scientific","cwts-core","doaj","norway-1","poland-40","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310310987","host_organization_name":"Multidisciplinary Digital Publishing Institute","host_organization_lineage":["https://openalex.org/P4310310987"],"host_organization_lineage_names":["Multidisciplinary Digital Publishing Institute"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Financial Studies","raw_type":"journal-article"},{"id":"pmh:oai:doaj.org/article:48c938afb7b840fe9d46bf9302c2db25","doi":null,"is_oa":false,"landing_page_url":"https://doaj.org/article/48c938afb7b840fe9d46bf9302c2db25","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"International Journal of Financial Studies, Vol 14, Iss 8, p 224 (2026)","raw_type":"article"}],"best_oa_location":{"id":"doi:10.3390/ijfs14080224","doi":"https://doi.org/10.3390/ijfs14080224","is_oa":true,"landing_page_url":"https://doi.org/10.3390/ijfs14080224","pdf_url":null,"source":{"id":"https://openalex.org/S2764827305","display_name":"International Journal of Financial Studies","issn_l":"2227-7072","issn":["2227-7072"],"is_oa":true,"is_in_doaj":true,"is_core":true,"listed_in":["anvur-scientific","cwts-core","doaj","norway-1","poland-40","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310310987","host_organization_name":"Multidisciplinary Digital Publishing Institute","host_organization_lineage":["https://openalex.org/P4310310987"],"host_organization_lineage_names":["Multidisciplinary Digital Publishing Institute"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Financial Studies","raw_type":"journal-article"},"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/3","display_name":"Good health and well-being","score":0.9476000070571899}],"study_designs":[{"id":"https://openalex.org/study-designs/observational-study","display_name":"Observational Study"}],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":55,"referenced_works":["https://openalex.org/W1997971366","https://openalex.org/W2094211037","https://openalex.org/W2108726171","https://openalex.org/W2400830642","https://openalex.org/W2573135382","https://openalex.org/W2589698749","https://openalex.org/W2606839999","https://openalex.org/W2624643196","https://openalex.org/W2635626682","https://openalex.org/W2769487706","https://openalex.org/W2797826891","https://openalex.org/W2949234365","https://openalex.org/W2955266932","https://openalex.org/W2971941088","https://openalex.org/W2981013741","https://openalex.org/W2989918632","https://openalex.org/W2998533430","https://openalex.org/W3011775044","https://openalex.org/W3014424366","https://openalex.org/W3030606450","https://openalex.org/W3034346736","https://openalex.org/W3042324396","https://openalex.org/W3097728955","https://openalex.org/W3121964043","https://openalex.org/W3182560849","https://openalex.org/W3209893669","https://openalex.org/W4200135258","https://openalex.org/W4212833700","https://openalex.org/W4220712801","https://openalex.org/W4281654519","https://openalex.org/W4290744439","https://openalex.org/W4292581829","https://openalex.org/W4303696779","https://openalex.org/W4307976190","https://openalex.org/W4366236501","https://openalex.org/W4377138830","https://openalex.org/W4387460927","https://openalex.org/W4387937359","https://openalex.org/W4388890234","https://openalex.org/W4390739353","https://openalex.org/W4392170959","https://openalex.org/W4395034889","https://openalex.org/W4401891914","https://openalex.org/W4403046835","https://openalex.org/W4404324794","https://openalex.org/W4405080246","https://openalex.org/W4405649451","https://openalex.org/W4406103267","https://openalex.org/W4408152631","https://openalex.org/W4413019798","https://openalex.org/W4413306030","https://openalex.org/W4415642777","https://openalex.org/W4415700973","https://openalex.org/W4416947019","https://openalex.org/W7163068241"],"related_works":["https://openalex.org/W4411780527","https://openalex.org/W4401385820","https://openalex.org/W4391428466","https://openalex.org/W4401419391","https://openalex.org/W7126728460","https://openalex.org/W7099544452","https://openalex.org/W7127881134","https://openalex.org/W7137684648","https://openalex.org/W4387460927","https://openalex.org/W4366743000"],"abstract_inverted_index":{"Health":[0],"taxation":[1,27,107,149,173],"has":[2],"become":[3],"an":[4,44],"increasingly":[5],"important":[6],"fiscal":[7,195],"policy":[8,159,181],"instrument":[9],"for":[10,188],"promoting":[11],"healthier":[12],"consumption":[13,57,122,127],"and":[14,41,59,79,95,150,160,192],"improving":[15],"public":[16,23,61,76,113,134,152,157],"welfare.":[17,135],"However,":[18],"limited":[19],"evidence":[20,177],"exists":[21],"regarding":[22],"perceptions":[24],"of":[25,68],"health":[26,54,77,106,148,158,172],"in":[28,71,75,93,139,156],"countries":[29],"where":[30],"such":[31],"policies":[32],"have":[33],"not":[34],"yet":[35],"been":[36],"implemented.":[37],"This":[38],"study":[39,168],"develops":[40],"empirically":[42],"tests":[43],"integrated":[45],"behavioral":[46],"framework":[47],"that":[48,104],"examines":[49],"the":[50,65,72,140,144,164,171],"relationships":[51],"among":[52],"perceived":[53,105,147],"taxation,":[55],"healthy":[56,121,126],"behavior,":[58],"sustainable":[60,112,133,151],"welfare,":[62,153],"while":[63],"considering":[64],"moderating":[66],"roles":[67],"chronic":[69,137],"disease":[70,138],"family,":[73],"trust":[74,155],"policy,":[78],"generation.":[80],"Data":[81],"were":[82],"collected":[83],"through":[84],"a":[85,179],"structured":[86],"questionnaire":[87],"administered":[88],"to":[89,170],"402":[90],"adult":[91],"respondents":[92],"Azerbaijan":[94],"analyzed":[96],"using":[97],"Structural":[98],"Equation":[99],"Modeling.":[100],"The":[101,167],"results":[102],"indicate":[103],"is":[108,129],"positively":[109,130,162],"associated":[110,117,131],"with":[111,118,132],"welfare":[114],"but":[115],"negatively":[116,142],"respondents\u2019":[119],"self-reported":[120],"behavior.":[123],"In":[124],"contrast,":[125],"behavior":[128],"Furthermore,":[136],"family":[141],"moderates":[143],"relationship":[145],"between":[146],"whereas":[154],"generation":[161],"moderate":[163],"proposed":[165],"relationships.":[166],"contributes":[169],"literature":[174],"by":[175],"providing":[176],"from":[178],"pre-implementation":[180],"context.":[182],"These":[183],"findings":[184],"offer":[185],"practical":[186],"implications":[187],"designing":[189],"socially":[190],"acceptable":[191],"effective":[193],"preventive":[194],"policies.":[196]},"counts_by_year":[],"updated_date":"2026-10-27T15:51:10.671819","created_date":"2026-08-20T00:00:00"}