Figure 4.
The diagram presents a framework structured to show the relationship between fiscal architecture, behavioural triggers, and outcomes. The left side highlights guiding principles such as impact, simplicity, and applicability, along with feedback mechanisms for policy design based on monitoring and evaluation. The central section features fiscal architecture contributing to behavioural triggers, including investments in research and development, capital formation, location decisions, and tax planning strategies. Below this, outcomes are outlined, including innovation output, job creation, and regional development. The framework also shows alignment with the Sustainable Development Goals, specifically goals eight and nine, visually represented with icons. Arrows indicate relationships between the different components, illustrating an integrated approach to policy and its implications.Conceptual framework: Fiscal innovation as a catalyst for sustainable corporate transformation
Source: Authors’ own work