Purpose: This research examines and contributes to the behavioural lit­erature on voluntary tax compliance. It focuses on the use and potential of machine-learning (ML) methods and models to predict individual tax morale across Europe, and it identifies the factors that influence predic­tive accuracy.Design/Methodology/Approach: Using data from the fifth wave (2017– 2020) of the European Values Survey (EVS), a data-driven, systematic approach employing six ML methods is applied to predict individual tax morale across Europe. The importance of formal, informal and socio-de­mographic factors is assessed, and the study tests whether incorporating the Corruption Perception Index (CPI) improves predictive accuracy.Findings: The results indicate that ML methods and models can enhance understanding and prediction of individual tax morale in Europe. Among the deployed models, artificial neural networks (ANNs) achieved the highest accuracy. Accuracy increased across all ML methods when the CPI was included. Attitudes towards bribery, perceptions of immigrants’ im­pact on the national welfare system, and gender emerged as significant formal, informal and socio-demographic factors.Academic contribution to the field: The study offers a novel application of data-driven ML methods to the prediction of individual tax morale. Given the scarcity of empirical ML research in the social sciences, the find­ings provide valuable insights in a European context and may serve as a basis for further global research.Practical Implications: The conclusions are particularly relevant for gov­ernments and tax administrations seeking to improve tax compliance and revenue collection. In the European context, the results confirm the virtu­ous circle linking effective government performance, high tax morale and voluntary tax compliance—insights that are crucial for decision-makers, regulators, European institutions and tax-policy makers.Originality/Value: The findings confirm that, when ML methods are ap­plied, individual tax morale can be viewed as an outcome of interactions between formal and informal institutions. They also show that predictive accuracy is higher in countries with lower corruption, as indicated by a higher CPI.    

The hexacyclic system graph Fn is the graph derived from a linear hexagonal chain Ln with n > 1 hexagons by identifying two pairs of ends of Ln. The M¨obious hexacyclic system graph Mn is the graph derived from a linear hexagonal chain Ln with n > 1 hexagons by identifying two pairs of ends of Ln with a twist. In this paper, we compute, in a closed form, the resolvent energy, the Laplacian and the signless Laplacian resolvent energy, as well as the resolvent Estrada index and the resolvent signless Estrada index of Fn and Mn. All five indices are expressed as a rational function in the number n of hexagons, defined in terms of Chebyshev polynomials of the first and the second kind. Those expressions allow for a fast numerical computation of indices and for deducing sharp bounds on their growth.

The paper is concerned with hexacyclic systems (Fn) and their M¨obius counterparts (Mn). Continuing the studies in MATCH Commun. Math. Comput. Chem. 94 (2025) 477, the characteristic polynomial and the eigenvalues of the Sombor matrix of Fn and Mn, and the respective Sombor energies are determined. Upper and lower bounds for the Sombor energy in terms of the number of hexagons are also obtained.

In this paper we derive some new identities involving the Fibonacci and Lucas polynomials and the Chebyshev polynomials of the first and the second kind. Our starting point is a finite trigonometric sum which equals the resolvent kernel on the discrete circle with $m$ vertices and which can be evaluated in two different ways. An expression for this sum in terms of the Chebyshev polynomials was deduced in \cite{JKS} and the expression in terms of the Fibonacci and Lucas polynomials is deduced in this paper. As a consequence, we establish some further identities involving trigonometric sums and Fibonacci, Lucas, Pell and Pell-Lucas polynomials and numbers, thus providing a"physical"interpretation for those identities. Moreover, the finite trigonometric sum of the type considered in this paper can be related to the effective resistance between any two vertices of the $N$-cycle graph with four nearest neighbors $C_{N}(1,2)$. This yields further identities involving Fibonacci numbers.

In recent years, there has been a significant increase in the level of interest in measuring the (in)efficiency of local government (communes). This topic is particularly important due to the growing social needs and limited financial resources of local governments. With the above  in mind, this article focuses on the measurement of the technical (in)efficiency of municipalities in Poland. Due to the fact that studies on local government expenditure in terms of the entire population of communes are rarely undertaken, the population of Polish communes (2478 units) was included in the study. The research used a method based on stochastic frontier analysis (SFA). The authors state that urban communes are characterised by greater (in)efficiency than rural communes. The scale of a possible reduction in expenditure without lowering the effects of public task implementation is on average 20.01%, while for rural communes it is 15.94%. Public spending across the categories of communes is also differentiated by the age structure of the population and the homogeneity of political views at the central and local levels. The results obtained indicate that there is space not only for a revision of the current expenditure policy, but also for the development of proposed changes aimed at enhancing the efficiency of public spending.

. We obtain a meromorphic continuation of the generalized Tribonacci zeta function to the whole complex plane. The residues of the generalized Tribonacci zeta functions associated to the third-order Jacobsthal, Tribonacci and Narayana sequence at negative inte-ger poles are computed.

We study the theta function and the Hurwitz-type zeta function associated to the Lucas sequence $U=\{U_n(P,Q)\}_{n\geq 0}$ of the first kind determined by the real numbers $P,Q$ under certain natural assumptions on $P$ and $Q$. We deduce an asymptotic expansion of the theta function $\theta_U(t)$ as $t\downarrow 0$ and use it to obtain a meromorphic continuation of the Hurwitz-type zeta function $\zeta_{U}\left( s,z\right) =\sum\limits_{n=0}^{\infty }\left(z+U_{n}\right) ^{-s}$ to the whole complex $s-$plane. Moreover, we identify the residues of $\zeta_{U}\left( s,z\right)$ at all poles in the half-plane $\Re(s)\leq 0$.

Purpose: The aim of this paper is to evaluate the perceived downward accountability and transparency of two public services – water supply and sewage and local road maintenance – in the Sarajevo Canton in Bosnia and Herzegovina (BiH).Design/Methodology/Approach: An opinion survey[1] on a sample of 250 respondents and four binomial regressions were conducted to measure the factors that affect the perceived downward accountability and transparency of the two public services.Findings: The results of binomial logit regressions indicate that in terms of perceived accountability and transparency of water supply and sewage, significant variables include gender, education, and satisfaction with the price the respondents pay for such service. Significant variables for perceived local road maintenance accountability include satisfaction with regular and winter local road maintenance, while for perceived transparency an additional significant variable is education.Academic contribution to the field: Although publications and literature dealing with the implementation of New Public Management in developed countries are plentiful, this is not the case in transition countries. The paper examines the case of the Sarajevo Canton and contributes to the research of perceived downward accountability and transparency. It may serve as a basis for further studies on public sector management in other local communities or small transition countries.Originality/Value: The paper contributes to the limited empirical literature regarding the perceived accountability and transparency and suggests ways to improve such.  

Abstract The significance and methods of measuring inefficiency of local communities has been gaining prominence in the last decade. The purpose of this paper is to empirically investigate the level of technical inefficiency in the sample of local communities in Bosnia and Herzegovina (BiH) for the year of 2017. We implement parametric stochastic frontier analysis (SFA) to conduct an input-oriented stochastic parametric approach to measuring technical inefficiency of local communities in BiH. The results of our work are complementary to previous research indicating relative technical inefficiency of local communities in BiH. On average, BiH local communities’ total expenditures can be reduced by 46.8 percent without reducing output levels to achieve the result of the local community on the best practice frontier. Since our analysis and selection of variables are driven by data availability, the future research plans to include more variables.