A public service management model as an antecedent for citizen satisfaction and fiscal policy
ISSN: 0025-1747
Article publication date: 27 January 2023
Issue publication date: 19 March 2024
Abstract
Purpose
The study of citizens' perceptions of the performance of public services and their relationship with the taxes allocated to them is of great interest in the context of public and fiscal management and the welfare state. This study has a twofold objective in defining a structural equation modeling (SEM) model: on the one hand, to measure the relationship between the perception of the performance of public services and the taxes allocated to them and on the other hand, to study the reflection of the perception of the performance of public services on the happiness and satisfaction of citizens.
Design/methodology/approach
To achieve this objective, a descriptive cross-sectional study was carried out based on data from the “Public opinion and fiscal policy, 2022” questionnaire of the Centro de Investigaciones Sociológicas (CIS) through a survey with a sample of 2,543 citizens representative of the Spanish population. The partial least squares (PLS) method was applied to test the following hypotheses.
Findings
The result of this research allows us to know which variables in relation to citizens' perception of the functioning of public services have a positive influence on use of taxes and on citizens' happiness and satisfaction.
Originality/value
One of the novelties of this study is to analyse the effect of consumer perception on the performance of public services from the perspective of the welfare state by improving citizens' happiness and satisfaction.
Keywords
Acknowledgements
The co-authors would like to thank the research group and research network for the material resources to make this paper possible: consumer behaviour, organisational and market analytics; tourism competitiveness and innovation at University of Alcalá and International University Network of Happiness.
Citation
Núnez-Barriopedro, E., Penelas-Leguía, A., López-Sanz, J.M. and Loranca-Valle, M.C. (2024), "A public service management model as an antecedent for citizen satisfaction and fiscal policy", Management Decision, Vol. 62 No. 2, pp. 725-739. https://doi.org/10.1108/MD-11-2022-1547
Publisher
:Emerald Publishing Limited
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