Dynamic digital capabilities and supply chain resilience: The role of government effectiveness

Organizations in recent times are increasingly investing in building supply chain resilience following disruptions due to natural disasters, geo-political crises, and pandemics. A lack of government support has exacerbated the disruption to supply chains in some regions of the world. The positive influence of digitalization on social inclusion, government accountability, and creating a more open environment is well understood. Despite this, different countries have shown varying degrees of digital responsiveness during the pandemic as they attempted to deal with the effects of various COVID strains. The influence of government policies on the supply chain has not been examined in the literature so far and, hence, to address this research gap, we examine the interaction effect of government support effectiveness i.e., tax credits, interest deferral, digital investment, soft loans on dynamic capabilities i.e., digital adaptabilities and digital agilities and on supply chain resilience, using a multi-method approach. To understand how digital adaptability and agility improve supply chain resilience, we conducted 13 semi-structured interviews. Additionally, we pretested our measurement instrument using qualitative semi-structured interviews to validate our hypothesized relationships. We collected data at a specific point of time using a survey-based instrument (N = 203) to address our research questions. Based on data analyses of both the qualitative and survey-based data, our findings indicate that digital adaptability is an important driver of digital agility. Furthermore, the results indicate that government effectiveness is crucial to enhancing supply chain resilience by enhancing digital adaptability and agility. Our research makes some useful contributions to the dynamic capability view by enhancing theoretical understanding, of the role of government in building digital capabilities in uncertain times, to improve supply chain resilience. It also bridges the research gaps between macro and micro perspectives, as identified by management scholars. Lastly, we noted the weaknesses and limitations in the study and therefore we have offered multiple research directions forward, that could help researchers to further develop our current work. © 2023 The Authors

Integrated transportation and land use regression modelling for nitrogen dioxide mitigation

The transport sector has been identified as one of the main contributors to nitrogen dioxide (NO2) pollution in Ireland. This research develops an enhanced Wind Sector Land Use Regression (WS-LUR) model to estimate NO2 concentrations across Ireland, in areas where air pollution monitoring is not available. The model incorporates details of the vehicle fleet breakdown to weight vehicle type flows based on the emission rates of the vehicle type, differentiating routes with varying proportions of heavier emitting vehicles. In 2008, car taxation underwent a significant change from an engine size based system to a carbon dioxide (CO2) emission rate based system resulting in a significant transition towards diesel fuelled vehicles. A mitigation strategy to remove diesel fuelled vehicles from the public service vehicle fleet was tested achieving predicted NO2 reductions in the range of 0.3 μg/m3 to 1.9 μg/m3. The impact of COVID-19 on NO2 concentration levels was also investigated. © 2022 Elsevier Ltd

The commercialized Australian public university: An accountingized transition

This paper explores the impact of neoliberalism on Australia's public higher education system. It examines flaws in the university system revealed by the COVID‐19 pandemic and identifies how the conditions created by neoliberal policies have limited universities' capacity to respond to a crisis. The paper reviews the previous literature on universities, neoliberalism policies, and new public management practices. It uses data from the literature, newspapers, and contemporary documents to shape an overview of the Australian public sector university system up to 2021 and its transformation by stealth. The impact of this transformation has been a heavy reliance on international onshore student fees to fund operations, infrastructure, and research activities. COVID‐19‐related public health measures have caused a significant downturn in the number of international students studying in Australia, in turn, creating a financial crisis that has seen many tens of thousands of university staff losing their jobs and courses being cut. The transformation has also seen accountingization of both individual academic and university performance to become the norm. The quantified performance metrics associated with accountingization have become universities' new language, and their goal displaced ends. Revenue generation and expenditure has been privileged over making a contribution to the nation and society. We call for a radical rethinking of the public sector university mission for the ultimate benefit of the Australian community.

Reexamining racism, sexism, and identity taxation in the academy

Amid the 2020 COVID pandemic and officer-involved deaths of numerous Black Americans, US colleges and universities stated commitments to improve ethnoracial diversity and address structural racism. This type of diversity-related work, which fell mostly upon faculty of colour, was not new, however. In 1994, Padilla coined the term "cultural taxation” to describe the disproportionate labour faculty of colour are expected to perform. Hirshfield and Joseph expanded on this work by developing the term "identity taxation” to emphasize labour performed by faculty from marginalized groups because of their intersectional identities. Scholarship about these concepts has since proliferated. This special issue brings together a diverse group of scholars studying these topics to spark much needed structural change through providing: 1) additional terminology describing nuances of identity taxation;2) empirical insights about identity taxation for groups not previously examined;and 3) recommendations for resistance and advocacy to change inequitable practices. © 2023 Informa UK Limited, trading as Taylor & Francis Group.

Is european attachment sufficiently strong to support an EU fiscal capacity: Evidence from a conjoint experiment

Based on a conjoint survey experiment with 10,000 respondents from France, Germany, Italy, Netherlands and Spain at the end of March/beginning of April 2020, we explore how individual characteristics shape support among Eurozone citizens for a European Union (EU) budgetary assistance instrument to combat adverse temporary or permanent economic shocks hitting EU Member States. We consider particularly the role of socioeconomic factors, such as income and education, covid fears and European attachment. Remarkably, how covid worries and European attachment affect the support for specific designs of the assistance instrument is not affected by other factors, in particular not by socioeconomic factors. These latter factors play an important role affecting support, independent of European attachment. Programs with European Commission monitoring (and recommendations) and cross-country redistribution, possibly even mandatory towards poor countries, can count on stronger support from those with higher European attachment. Those with strong covid fears are generally more in favour of EU budgetary assistance, mandatory spending of assistance on healthcare and redistribution to poor countries. Programs with Commission monitoring (and recommendations) receive extra support from high-income and highly-educated individuals. Also, the latter group specifically favors potential or mandatory cross-border redistribution. The independent role of individual European attachment suggests that instruments other than socioeconomic policies, e.g. better information provision about its use, may help raise support for an EU assistance instrument. © 2023 The Author(s)

Factors Influencing the decision to Utilize eTax Systems during the CoVId-19 Pandemic: The Moderating Role of Anxiety of CoVId-19 Infection

This study examines the usage of eTax systems using the unified theory of acceptance and use of technology (UTAUT) as a theoretical base. A quantitative methodology using partial least squares-structural equation modelling (PLS-SEM) was used to test the study model against data collected from 209 taxpayers who completed the research questionnaire. The outcomes of this study manifest necessary theoretical extension of the UTAUT model and practical contributions during the pandemic of COVID-19. The findings of this study reveal that the behavioral intention to use eTax systems is highly influenced by performance expectancy, effort expectancy, social influence, social isolation, and anxiety about technology. Similarly, the behavioral intention of eTax systems and anxiety of COVID-19 infection demonstrate a substantial association with the actual usage of eTax systems. Interestingly, the study's findings also show that the anxiety of COVID-19 infection moderates the association bounded by usage intention and actual use of eTax systems. Copyright © 2022, IGI Global. Copying or distributing in print or electronic forms without written permission of IGI Global is prohibited.

The Digital Economy in the Context of Digital Transformation and Their Impact on the Electronification of Accounting Processes in the Slovak Republic

As a result of the explosive growth of scientific knowledge and the rapid development of ICT, the world economy is undergoing crucial global changes, which are the most significant since the industrial revolution. Digitization represents the most important element of the fourth industrial revolution, enabling the connection of technology and people. The digital economy is related to the rapid onset and penetration of information and communication technologies into all areas of human activity, which also requires new perspectives on the factors affecting the development and success of the economy. We digitize information and data, digitize the processes and systems that make up the functioning of the company, and digitally transform the company and its strategy. The main task of article is to determine the digital economy in the context of digital transformation and their impact on the electronification of accounting processes in the Slovak Republic. The article defines the progress and level of development of Europe's digital competitiveness in individual EU member states using the Digital Economy and Society Index (DESI). The position of Slovakia and the EU is compared for the period from 2018 to 2022. Slovakia needs to create conditions for the gradual digital transformation of all sectors of the economy. Digitization is also coming to the accounting. The article also describes how the approved amendment to the Act on Accounting as of January 1, 2022 creates space for streamlining the processing and archiving of accounting records. The current change in the amendment to the Act on Accounting thus offers completely new opportunities for working with corporate accounting in relation to internal processes in the company, but also in relation to financial administration or tax authorities. All entities, this also applies to agricultural entities keeping the double entry accounting, are obliged to follow the Act No. 431/2002 Coll. on Accounting as amended.

Identifying the factors impacting upon personal tax compliance: a study involving tax affairs officers of Malaysian businesses

It is assumed from the literature reviews in taxation that a tendency for tax non-compliance exists among the officers who deal with tax matters in their business establishments in Malaysia when they do not comply with their respective tax systems. The hitherto published studies have not yet explored the tax compliance behaviour of tax affairs officers. Given this gap in the literature, this study endeavours to investigate the factors that impact corporate tax affairs officers' personal tax compliance behaviour in Malaysia. Using purposive and snowball sampling techniques, the data was collected from 392 tax affairs officers of businesses in Malaysia. SmartPLS is used to analyse the data and test the hypotheses. The findings of this study reveal that peers' tax compliance, audit probability, service quality of tax authority, and satisfaction with government spending strongly impact upon personal tax compliance behaviour of corporate tax affairs officers. This study opens a gateway to producing extensive and expeditious empirical evidence that could support the relation between tax affairs officers' personal tax compliance and their decision-making on corporate tax compliance.

Mecanismos fiscales en el marco de la COVID-19: una mirada a las desigualdades económicas en América Latina

El objetivo del presente artículo fue identificar las políticas fiscales implementadas en América Latina, sus efectos y el enfoque en la visualización de las desigualdades económicas en el marco de la pandemia originada por la COVID-19. Para tal propósito, la metodología desarrollada consistió en la revisión de literatura de los años 2020 y 2021 en las bases de datos especializadas Scopus y Redalyc en investigación y estadísticas temáticas;para ello, se tomaron como muestra los países con mayores resultados en cuanto a investigaciones realizadas: Argentina, Brasil, Chile, Colombia, Ecuador, México y Perú. Los resultados indicaron que, aunque las estructuras tributarias en estos países son similares, el mayor recaudo, en años recientes, estuvo en Brasil y México;en cuanto a las medidas tomadas en política fiscal y monetaria, la mayor cantidad fueron implementadas por Brasil y Colombia;en lo referente al gasto social como porcentaje del producto interno bruto (PIB), la región estuvo por debajo del promedio en comparación con países de diferentes niveles de ingreso, a excepción de Brasil y Argentina, que contaban con el 31,8 % y 30 %, respectivamente. Cabe destacar, como conclusión, la problemática en la estructura fiscal que quedó en evidencia con la pandemia en los países en vías de desarrollo y la neutralidad de los mecanismos fiscales al no provocar efectos positivos frente a las desigualdades económicas.Alternate : This article consists of identifying the fiscal policies implemented in Latin America, their effects and the focus on the visualization of economic inequalities in the context of the pandemic caused by COVID-19. The methodology developed is the literature review of the years 2020 and 2021, in specialized research and thematic statistics databases Scopus and Redalyc. The countries with the highest results in terms of research carried out were taken as a sample: Argentina, Brazil, Chile, Colombia, Ecuador, Mexico and Peru. The results indicate that although the tax structures in these countries are similar, the highest collection in recent years is in Brazil and Mexico, in terms of the measures taken in fiscal and monetary policy, the largest amount were taken by Brazil and Colombia, in spending as a percentage of GDP, the region is below average compared to countries with different income levels except Brazil and Argentina with 31,8 % and 30 % respectively. The conclusions highlight the problems in the tax structure that became evident with the pandemic in developing countries and the neutrality of the tax mechanisms as they do not have positive effects on economic inequalities.

Reexamining racism, sexism, and identity taxation in the academy

Amid the 2020 COVID pandemic and officer-involved deaths of numerous Black Americans, US colleges and universities stated commitments to improve ethnoracial diversity and address structural racism. This type of diversity-related work, which fell mostly upon faculty of colour, was not new, however. In 1994, Padilla coined the term "cultural taxation" to describe the disproportionate labour faculty of colour are expected to perform. Hirshfield and Joseph expanded on this work by developing the term "identity taxation" to emphasize labour performed by faculty from marginalized groups because of their intersectional identities. Scholarship about these concepts has since proliferated. This special issue brings together a diverse group of scholars studying these topics to spark much needed structural change through providing: 1) additional terminology describing nuances of identity taxation;2) empirical insights about identity taxation for groups not previously examined;and 3) recommendations for resistance and advocacy to change inequitable practices.

DIPLOMACY AND ENVIRONMENTAL TAXATION IN THE POST-COVID-19 CONTEXT

This paper deals with the contribution of diplomacy to environmental protection through taxation and it is guided by the following question: what can diplomacy do to protect the environment through taxation, especially in the post-pandemic context of the new Corona virus? The main purpose of this study is to analyze some of the main contributions of environmental taxation, facing the consequences of the socioeconomic crisis resulting from the Covid-19 pandemic from the diplomacy perspective. Therefore, brief considerations were made about the current socioeconomic and environmental background, in a diplomatic perspective, considering the role that tax law can play in favor of the environment and, in addition to this, a look was taken at the main challenges that present themselves to diplomacy regarding taxation and sustainability in the post-Covid-19 scenario, concluding that environmental taxation can work as an important role in this context. © 2022, Centro Universitario Curitiba - UNICURITIBA. All rights reserved.

Electronic Payments, the Antidote of the Hidden Economy

The hidden economy, known in everyday vocabulary as an undeclared, underground economy, etc., is a feature of today's world, with no global temporal and spatial limits, which has as its cause and purpose the avoidance of tax payments and / or the conduct of prohibited activities. Regardless of the forms in which it manifests itself, which are very diverse, complex and sometimes difficult to detect, it largely includes tax fraud, unregistered or partially registered work and criminal activities. Institutions interested in combating this phenomenon have adapted and intensified their activity to bring it to a controllable area so that in the end, as a long-term and difficult-to-achieve goal, it can be eradicated, if not completely, at least in a insignificant share compared to the real economy. As an equivalent of goods and services and a means of exchanging and procuring them, money, depending on the method of payment, creates the possibility for the actors involved to evade taxation, which why not recognize, in most cases is burdensome. It is proven that cash payments are favorable and conducive to the hidden economy, reducing or eliminating them by using electronic payments means a deep blow under the belt given to it, not only image, which can bring this type of economy in the controllable area as stated in beginning. This effort to generalize electronic payments has been somewhat helped by the international situation created by the Covid 19 pandemic, which in addition to serious problems has played an important role in raising awareness and awareness of the benefits of electronic payments and online commerce and implicitly taxing these transactions.

TAX CHALLENGES IN THE DIGITAL ECONOMY: EU PERSPECTIVE

Introduction: The main feature of modern society today is the digital way of life combined with digitalisation. It affects every aspect of life. Today's main drivers of change are modern electronic communications and high-speed internet connections or services created by digitalisation. Thus, digi-talisation stimulates economic growth by creating new jobs, especially in the information and communication sector, increasing the savings of individuals and public and private companies, increasing productivity and providing new opportunities for personal development and motivation. Therefore, the digital economy poses significant challenges to the EU tax system. The identified tax challenges are nexus, data and characterisation, standard tax avoidance practices and direct and indirect tax risks. To address these challenges, the concept of Tax Administration 3.0 should be implemented. Under this con-cept, digital tools will make tax administration better organised and more efficient, both in combating abuse and improving the quality of tax reporting and compliance. Aim: This study aims to present the digital economy's direct and indirect tax challenges from an EU perspective. In addition, it will also present the current situation of the digital levy proposed by the European Commission and the level of Europe's digital performance among EU member states. Method: Following the Digital Economy and Society Index (DESI) method-ology, Europe's digital performance varied widely among EU member states between 2015 and 2020. Findings: The results show that the digital sector is highly involved in tax plan-ning practices and significantly affects Europe's digital performance. Moreover, there is no consensus on implementing the digital levy in EU member states since only a few of the EU member states have implemented the digital levy. Based on the findings, the author proposes introducing the digital levy in all EU member states to restore and maintain the sustainability of public finance, especially after the crisis COVID-19. © 2022 by Sabina Hodžić.

Is european attachment sufficiently strong to support an EU fiscal capacity: Evidence from a conjoint experiment

Based on a conjoint survey experiment with 10,000 respondents from France, Germany, Italy, Netherlands and Spain at the end of March/beginning of April 2020, we explore how individual characteristics shape support among Eurozone citizens for a European Union (EU) budgetary assistance instrument to combat adverse temporary or permanent economic shocks hitting EU Member States. We consider particularly the role of socioeconomic factors, such as income and education, covid fears and European attachment. Remarkably, how covid worries and European attachment affect the support for specific designs of the assistance instrument is not affected by other factors, in particular not by socioeconomic factors. These latter factors play an important role affecting support, independent of European attachment. Programs with European Commission monitoring (and recommendations) and cross-country redistribution, possibly even mandatory towards poor countries, can count on stronger support from those with higher European attachment. Those with strong covid fears are generally more in favor of EU budgetary assistance, mandatory spending of assistance on healthcare and redistribution to poor countries. Programs with Commission monitoring (and recommendations) receive extra support from high-income and highly-educated individuals. Also, the latter group specifically favors potential or mandatory cross-border redistribution. The independent role of individual European attachment suggests that instruments other than socioeconomic policies, e.g. better information provision about its use, may help raise support for an EU assistance instrument.

The Hospitality Industry's Impact on the COVID-19 Epidemic: A Case Study of Ukraine

The global COVID-19 pandemic has had a tremendous effect on tourism industries and allied businesses, including the hotel industry. Even though in Ukraine this business does not make a major contribution to GDP, the presence of development potential, deferred demand, and performed functions makes it an important component of Ukraine, Therefore, there is a need to assess the impact of COVID-19 on the activities of hospitality entities and justify measures to restore it. The comparison of the main indicators of the functioning of the tourism and hotel business of Ukraine before and during the pandemic period demonstrates significant reductions. However, some businesses and destinations, due to the rapid response to the new reality and the reorientation to domestic tourism, on the contrary, improved pre-epidemic indicators. The unpredictability and scale of the pandemics revealed structural problems in the sector and the need for coordinated activities to address them. The review of measures accepted by the state authorities of Ukraine to minimize the effects of COVID-19 on the tourism and hotel business by 2020 revealed their fragmentation and inconsistency. For the macroeconomic level, there offered a set of institutional and state-legal measures, and there is a partnership of stakeholders at the theme level and the micro level—the systematic operation of various innovative and digital technologies (management, sanitation, technology, and communication). The partnership activities of stakeholders contribute to the innovative recovery of this field, a special place among which is the state and legal support of tourism and business: the introduction of compensation programs for owners and employees, off tax bills, reduction of individual taxes, exemption from liability and/or enforcement contractual relations due to force majeure, and the introduction of state insurance programs to protect against the risks of pandemics. © 2023, The Author(s), under exclusive license to Springer Nature Singapore Pte Ltd.

Revenues of Russian Subfederal Budgets under the Pandemic: A Spatial Reversal

The object of research is subfederal budget revenues in Russia, i.e., the revenues going into the consolidated budgets of the federal subjects. The aim of the study is to analyze the impact of the pandemic on the subfederal budget revenues and to assess the contributions of various sources (taxes, non-tax revenues, transfers and their components) to their change. The data on moving annual revenues and their components with a 1-month shift are used to construct linear time regressions for 85 federal subjects of the Russian Federation and the city of Baikonur from 2015 to March 2020. The regressions are applied to forecast "non-pandemic” subfederal budget revenues during the period of the pandemic (April 2020 to June 2021). By decomposing the deviations of the actual revenues from the forecast ones, the contribution of various sources to the changes in the subfederal budget revenues amid COVID-19 is determined. It is shown that the oil-producing regions of Russia are most vulnerable to the pandemic. Meanwhile, an abnormally high growth in budget revenues is observed in some regions of the Far Eastern Federal District. Tax revenues have the strongest negative impact on the change in the subfederal budget revenues, with the greatest losses being attributed to profit tax and smaller losses being associated with corporate property tax and special tax regimes. Personal income tax partially compensates for these losses. The changes in the taxes on goods and services are extremely uneven. The behavior of non-tax budget revenues resembles that of taxes, with the greatest losses being attributed to proceeds from the use of state properties and from the sale of assets. Interbudgetary transfers compensate for both the shortfall in revenues and for the growing subfederal budget expenditures. Their distribution reveals three motives: mitigation of the pandemic's detrimental implications, control over interregional imbalances, and political preferences. The federal subjects of the North Caucasian Federal District and some other lagging regions of Russia receive the largest share of extra transfers. The composition of the transfers shows a substantial increase in the share of subsidies and of the so-called other interbudgetary transfers, which suggest a proactive participation of the state in the implementation of national projects and in the production of public goods. A decrease in the share of equalization grants implies a reduction in non-targeted aid allocated by uniform rules. This indicates the increased dirigisme function of the Russian state in the economy. The results we obtained can be applied both to control the budget revenues of regions and to regulate interbudgetary relations during crises.

Türkiye'de Mali Alanın Siyasi Konjonktür Çerçevesinde Analizi (2000-2021)

Mali alan kavramı 2000'li yılların başından itibaren literatürde önemli bir yer edinmiştir. Önce gelişmekte olan ülkeler için bir kaynak yaratma aracı olarak görülen bu konu, 2008 krizi ve COVID-19 pandemisi ile birlikte hem gelişmekte olan hem de gelişmiş ülkeler için önem kazanmıştır. Makalede öncelikle mali alan kavramı ve kapsamı incelenmiş, mali alan yaratma yöntemleri açıklanmış, daha sonra ise mali alan literatürü taranmıştır. Çalışmada Heller yöntemi esas alınarak, Türkiye'de 2000-2021 yılları arasında vergi ve harcama politikalarındaki değişim incelenmiştir. Vergi politikası açısından bakıldığında, vergilerin ilgili dönemde dar bir koridorda seyrederek yüzde 24'lerde kaldığı;ayrıca dolaylı-dolaysız vergi kompozisyonunda değişiklik meydana geldiği görülmektedir. Harcama politikası açısından ise ilgili dönemin başında uygulanan istikrar politikaları sonucunda özellikle faiz harcamalarında meydana gelen azalmanın, sosyal yardım, sağlık ve eğitim harcamalarında önemli miktarda artışa imkân verdiği görülmektedir. Bu gelişmeler ile 20 yıl süresince hâkim parti olarak nitelendirilebilecek bir yönetimin, mali alanı nasıl yarattığı ve kullandığı üzerine siyasal konjonktür çerçevesinde bir değerlendirme yapılmıştır.Alternate :The concept of fiscal space has gained prominence in the literature since the early 2000s. Although it was originally perceived as a tool to create additional resources in only developing countries, the concept also became important in developed countries with the 2008 economic crisis and COVID-19 pandemic. This article reviews the literature on fiscal space, including various definitions and explains the efforts to create fiscal space in countries. The article analyzes revenue and expenditure policies of Türkiye by using the methodology of Peter Heller. In terms of revenue policy, tax revenues fluctuated around 24 percent. Between direct and indirect tax proceeds, there has been a swamp between direct and indirect taxes-direct tax revenues becoming less important. In terms of expenditure policy, the decline in interest payments due to the stabilization policies pursued by the government has created space to finance social service expenditures, such as education, healthcare, and social protection. Under the light of these developments, we analyze the fiscal space creation efforts of the government.

Covid-19 Lockdown Measures and Presumptive Taxation in Zimbabwe

This desktop study evaluated the effects of lockdown measures on Zimbabwe's presumed taxation. As a result of the COVID-19-induced health-care crisis, the Zimbabwean government, like many countries around the world, imposed a lockdown. This has diverse effects on various tax systems. This article examined the literature regarding the effects of lockdown measures on Zimbabwe's presumptive taxation. The study's methodology differed from the traditional approach to research as it focused more on literature review and the findings, conclusions and recommendations were based on the reviewed literature. The results showed that COVID-19-induced lockdown restrictions affected ZIMRA's presumptive tax collection and the livelihood of informal merchants. One of the factors that aggravated the harm was the short notice in declaring lockdown enforcement. According to the findings, it will take some time for presumptive tax collections to recover. To hasten this process, the Zimbabwean government must provide aid to small business owners to enable them resume operations. In addition, there is an urgent need to educate informal merchants about health risks such as COVID-19, and support from the formal sector and international donors should ensure that informal traders such as vegetable vendors, cobblers, and transport operators have protective equipment as recommended by medical experts so that they can continue to conduct business safely and pay their presumptive taxes in time.

Revisiting the Nexus between Industrial Policy and Regional Economic Resilience in an Era of Grand Societal Challenges

En este artículo se adopta una aproximación evolucionista para comprender el papel de las políticas industriales en el desarrollo de la resiliencia regional a corto y largo plazo. Para ello, se analizan diferentes tipos de instrumentos de política, se categorizan las diferentes aproximaciones basadas en el lugar y sus combinaciones de políticas industriales y se explora su papel para hacer frente a los grandes retos sociales. Para ello, el artículo analiza la región del País Vasco en España, ya que no solo ha implementado una política industrial a largo plazo en durante los últimos cuarenta años, sino que también ha demostrado ser una región resiliente durante las crisis anteriores.Alternate :In this paper, we adopt an evolutionary approach to understand the role of industrial policies in developing regional short -and long-term resilience. We take an in-depth look at the different type of policy instruments to categorise the different place-based approaches and industrial policy mixes and explore their role in addressing grand societal challenges. To do so, the paper examines the Basque Country region in Spain, which not only has implemented a long-term industrial policy over the last 40 years but has also demonstrated to be a resilient region during previous crises.