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Through an interdisciplinary lens of positive psychology, this paper aims to explore positive experiences for human transformation, recognising their potential for a positive impact and contribution to the future tourism industry and the Sustainable Development Goals (SDGs).

A literature review forms the basis for the present paper.

Based on an in-depth literature review, four main avenues for positive experience design are proposed: designing transformative tourism experiences and measuring long-term impact; designing digital transformative tourism experiences; facilitating and guiding transformative experiences; and training to guide transformative experiences.

This study contributes to the interdisciplinary body of literature on positive psychology, experience design, and human transformation in the context of tourism. Cutting-edge perspectives are outlined to develop a theoretical and practical understanding of how to intentionally design for positive transformative experiences in tourism and make a positive contribution to the SDG 3 good health and well-being.

本文通过积极心理学的跨学科视角, 探讨促进人类转变的积极体验, 认识到其对未来旅游业和可持续发展目标（SDGs）产生积极影响和做出贡献的潜力。

研究结果 - 基于深入的文献综述, 提出了积极体验设计的四个主要途径, 包括：1）设计变革性旅游体验并衡量长期影响; 2）设计数字化变革性旅游体验; 3）促进和引导变革性体验; 以及 4）培训指导变革性体验。

本研究为有关积极心理学、体验设计和旅游业背景下的人类转型的跨学科文献做出了贡献。本研究概述了前沿观点, 以便从理论和实践上理解如何在旅游业中有意识地设计积极的转型体验, 并为可持续发展目标 3–良好的健康和福祉做出积极贡献。

A través del prisma interdisciplinar de la psicología positiva, este documento explora las experiencias positivas para la transformación humana, reconociendo su potencial para un impacto positivo y su contribución a la futura industria turística y a los Objetivos de Desarrollo Sostenible (ODS).

El presente documento se basa en una revisión bibliográfica.

Sobre la base de una revisión en profundidad de la literatura, se proponen cuatro vías principales para el diseño de experiencias positivas, incluyendo 1) el diseño de experiencias turísticas transformadoras y la medición del impacto a largo plazo, 2) el diseño de experiencias turísticas transformadoras digitales, 3) la facilitación y guía de experiencias transformadoras, y 4) la formación para guiar experiencias transformadoras.

Este estudio contribuye al cuerpo interdisciplinario de literatura sobre psicología positiva, diseño de experiencias y transformación humana en el contexto del turismo. Se esbozan perspectivas de vanguardia para desarrollar una comprensión teórica y práctica de cómo diseñar intencionadamente experiencias transformadoras positivas en el turismo y hacer una contribución positiva al ODS 3 buena salud y bienestar.

The purpose of this study is to discuss the advantages and challenges of using virtuous language in business.

This paper is a theoretical exploration based on a literature review and philosophical analysis that uses a quantitative study from the Boston Consulting Group (BCG) as its starting point.

This study argues that neo-Aristotelian leadership and positive leadership explain why companies whose financial filings use value-laden language that stresses the higher purpose of the organisation to outperform companies whose reports use the language of profit maximisation. While neo-Aristotelian leadership is based on Aristotle’s Rhetoric, positive leadership is primarily influenced by research results from Positive Psychology and Positive Organizational Scholarship. The two approaches to leadership highlight something that conventional business research largely ignores, namely, the role of values as drivers of human behavior and the importance of character in leadership. Both research streams indicate that it is possible for organisations to do well and do good because they are seen as groups of value-driven individuals. Thus, using virtuous/positive communication is a possible means to do well financially and to (re-)humanize the business world of tomorrow.

The BHI study investigates the outcomes of written language only; thus, it does not consider oral communication. Moreover, there is no “perfect level” of virtuous language in corporate environments. We should not expect the same precision in ethics as in mathematics.

By way of explaining how to best use virtuous language in a business context, this study helps business practitioners to do good and well.

This study offers a pathway to (re-)humanize tomorrow’s world of business, which is once again subjugating humanity to imagined technological imperatives.

By deliberating the benefits and possible downsides of using virtuous language in a business environment, this paper advances a topic that has recently gained considerable attention but is still in need for more research.

el propósito de este estudio es discutir las ventajas y desafíos de usar el lenguaje de la virtud en los negocios.

este artículo es una exploración teórica basada en una revisión de la literatura y análisis filosófico que utiliza un estudio cuantitativo del Boston Consulting Group (BCG) como su punto de partida.

este estudio sostiene que el liderazgo neo-aristotélico y el liderazgo positivo explican por qué las empresas cuyas declaraciones financieras utilizan un lenguaje cargado de valor que enfatiza el propósito superior de la organización superan a las empresas cuyos informes utilizan el lenguaje de la maximización de beneficios. Mientras el liderazgo neo-aristotélico se basa en la retórica de Aristóteles. El liderazgo positivo es principalmente influenciado por los descubrimientos de la Psicología Positiva y la Teoria Organizacional Positiva. Los dos enfoques del liderazgo destacan algo que la investigación empresarial convencional ignora, a saber, el papel de los valores como impulsores del comportamiento humano y la importancia del carácter en liderazgo. Ambas corrientes de investigación indican que es posible que las organizaciones hagan el bien y que les vaya bien al mismo tiempo, justo porque son vistos como grupos de individuos impulsados por valores. Por lo tanto, usar la comunicación virtuosa / positiva es un medio que permite hacer el bien financieramente hablando y para (re) humanizar el mundo empresarial de mañana.

el estudio BHI investiga los resultados del lenguaje escrito solamente; por tanto, no considera la comunicación oral. Además, no existe un "nivel perfecto" de lenguaje virtuoso en entornos corporativos. No deberíamos esperar la misma precisión en ética que en matemáticas.

a modo de explicación de cómo utilizar mejor el lenguaje virtuoso en un contexto empresarial, este estudio ayuda a los empresarios a entender mejor la relación entre hacer el bien y que les vaya bien a sus organizaciones.

este estudio ofrece un camino para (re)humanizar el mundo empresarial del mañana, que una vez más está sometiendo a la humanidad a imperativos tecnológicos imaginados.

deliberando sobre los beneficios y las posibles desventajas de usar un lenguaje virtuoso en un entorno empresarial, este documento presenta un tema que recientemente ha recibido considerable atención pero que necesita de más investigación.

o objetivo deste estudo é discutir as vantagens e os desafios do uso da linguagem virtuosa nos negócios.

Este artigo é uma exploração teórica baseada em uma revisão da literatura e análise filosófica que usa um estudo quantitativo do Boston Consulting Group (BCG) como ponto de partida.

Este estudo argumenta que a liderança neo-aristotélica e a liderança positiva explicam por que as empresas cujas demonstrações financeiras usam uma linguagem carregada de valor que enfatiza o propósito superior da organização de superar as empresas cujos relatórios usam a linguagem da maximização de benefícios. Enquanto a liderança neo-aristotélica é baseada na retórica de Aristóteles. A liderança positiva é influenciada principalmente pelos resultados da pesquisa da Psicologia Positiva e do Estudo Organizacional Positivo. Ambas as abordagens da liderança destacam algo que a pesquisa convencional de negócios ignora, a saber, o papel dos valores como motores do comportamento humano e a importância do caráter na liderança. Ambos os fluxos de pesquisa indicam que é possível que as organizações façam bem e que façam bem porque são vistas como grupos de indivíduos movidos por valores. Portanto, usar a comunicação virtuosa / positiva é um meio de fazer o bem financeiramente e (re) humanizar o mundo dos negócios do amanhã.

O estudo BHI investiga apenas resultados de linguagem escrita; portanto, não considera a comunicação oral. Além disso, não existe um "nível perfeito" de linguagem virtuosa em ambientes corporativos. Não devemos esperar a mesma precisão na ética que na matemática.

Por meio da explicação de como usar da melhor forma a linguagem virtuosa em um contexto de negócios, este estudo ajuda os empreendedores a fazer o bem e melhor.

Este estudo oferece um caminho para (re) humanizar o mundo empresarial do amanhã, que mais uma vez está submetendo a humanidade a imperativos tecnológicos imaginários.

deliberando sobre os benefícios e as desvantagens potenciais do uso de linguagem virtuosa em um ambiente de negócios, este artigo apresenta um tópico que recentemente recebeu atenção considerável, mas precisa de mais pesquisas.

This paper aims to review research on mental health and well-being (MHW) in tourism, which the United Nations addresses in Sustainable Development Goal No. 3 (SDG 3). The authors also pinpoint future directions regarding how tourism can contribute to this goal from theoretical and practical standpoints.

The authors review the literature on MHW in tourism from the perspectives of tourists, residents and tourism workers.

Researchers have predominantly analysed tourists’ MHW outcomes through the lenses of positive psychology and tourism therapy; only a small number of studies have focused on MHW-related benefits and challenges in terms of tourism development for residents and tourism workers. Investigations of MHW in tourism require interdisciplinary approaches to reveal how tourism promotes diverse stakeholders’ mental health. Practically, there is an urgent need to incorporate tourism products and services into mental health care, and design tourism experience with positive psychology principles.

This study offers insights into fostering MHW through tourism. It specifically proposes theoretical and practical ways in which tourism might enhance MHW for various industry stakeholders, contributing to SDG 3.

本文基于联合国可持续发展目标中的第三个目标（SDG 3）, 对旅游中的心理健康和幸福感研究进行了回顾, 并就旅游如何助推这一目标的实现指明了未来的研究和实践方向。

本文从游客、居民和旅游从业者的角度对与旅游中的心理健康和幸福感相关的文献进行了回顾和评估。

当前研究主要从积极心理学和旅游疗法的视角分析了游客的心理健康和幸福感, 有关旅游业发展对居民和旅游从业者心理健康和幸福感的积极影响及挑战的研究尚不多见。因此, 需采用跨学科进路来揭示旅游业对不同利益相关者心理健康的促进作用。在实践方面, 亟需将旅游产品和服务纳入到心理健康护理体系中, 并依据积极心理学原理来开展旅游体验设计。

本文为通过旅游发展来促进心理健康与幸福感这一主题提供了见解。本文为旅游业如何提高各利益相关者的心理健康与幸福感提供了理论方面和实践方面的进路, 从而助推联合国可持续发展目标中第三个目标的实现。

Este artículo revisa los estudios y las investigaciones sobre la salud mental y el bienestar en el turismo (MHW por sus siglas en inglés, basándose en el Objetivo de Desarrollo Sostenible 3 (ODS 3) de las Naciones Unidas, y explora las futuras direcciones de investigación y práctica en el impulso del logro de este objetivo a través del turismo.

Se revisa la literatura relevante sobre la salud mental y el bienestar en el turismo desde la perspectiva de los turistas, residentes y trabajadores del sector turístico.

Actualmente, las investigaciones se centran principalmente en el análisis de la salud mental y el bienestar de los turistas desde la perspectiva de la psicología positiva y la terapia de turismo. Sin embargo, hay una falta de investigación sobre el impacto positivo y los desafíos del desarrollo turístico en la salud mental y el bienestar de los residentes y trabajadores del turismo. Por lo tanto, se requiere un enfoque interdisciplinario para revelar el papel del turismo en la promoción de la salud mental para diferentes partes interesadas. En cuanto a la práctica, se debe explorar activamente la integración de productos y servicios turísticos en el cuidado de la salud mental y diseñar actividades turísticas basadas en los principios de la psicología positiva.

Este estudio ofrece perspectivas sobre el papel del turismo en la promoción de la salud mental y el bienestar. Al proponer rutas teóricas y prácticas para mejorar la salud mental y el bienestar de las partes interesadas en el turismo, este artículo tiene como objetivo contribuir al logro del Objetivo de Desarrollo Sostenible 3 (ODS 3) de las Naciones Unidas.

The purpose of this paper is to know, from a three-dimensional perspective (operational, emotional and behavioral), the process of “putting down roots” related with the implementation of Kaizen until it becomes sustainable. The research aims to know how this “putting down roots” process is carried out, what transformations occur, what elements are involved and what role they represent in achieving sustainability.

For this purpose, a methodology based on the case study has been used, an interpretive approach to reality has been adopted as a paradigm and the Grounded Theory has been applied as an analytical technique.

The results suggest the existence of a transformation process that leads to creating new habits, beliefs and feelings, a phenomenon that the authors identify as a three-dimensional learning process (operational, emotional and behavioral).

This type of learning is perceived as a transition toward an organizational culture that ensures the roots of the Kaizen principles, which is essential for its sustainability and which favors the creation of talent and the well-being of employees, two challenges that the Kaizen of the twenty-first century must face.

The document includes innovative contributions to the Kaizen sustainability phenomenon, as it is dealt with from a three-dimensional perspective that underlies the inhibitors and enablers known in the current literature.

Recently new forms of telework emerged, such as the hybrid model; however, little is known about how and when it promotes performance. Based on the job demands-resources (JD-R) model, the authors developed a conceptual framework to demonstrate that the hybrid model of telework positively influences performance via positive affect. Furthermore, the authors identified both personal (emotional intelligence [EI]) and job resources (autonomy) as moderators of this relationship.

To test the proposed model, the authors collected data from teleworkers who were in a hybrid telework regime from the telecommunications industry (N = 290).

The results showed that (1) telework positively influenced positive affect and, in turn, performance and (2) the indirect effect of telework on performance through positive affect was moderated by both EI and autonomy.

These results appear to be fundamental for a better conceptual and practical understanding of how and when hybrid telework can improve performance.

The purpose of this paper is to analyze the phenomenon of work from eight different and subsidiary perspectives: physiological, cultural, spiritual, ideological, economic, political, legal and psychosocial.

This study is based on an exploratory quantitative survey with a probability sample composed of 407 cases. The bibliographic review resulted from several readings about the phenomenon of work and the impacts arising from these different perspectives.

The analysis of the data collected confirmed that the meaning and the sense of work are multifaceted. The authors also found that work is an important source of reflection and learning in people’s life. The research instrument promoted thinking and analysis of the participants’ careers. The research process resulted in mutual and interactive learning of investigators and investigation.

The data collection came from a single source: a written questionnaire. This limits the scope of the data and raises interpretative discussion concerning the contents of the answers. For future reference, the authors suggest to complement it with different techniques of data collection, associating qualitative and quantitative approaches.

The main contributions of the paper are, on the one hand, the effort of synthetizing and recording eight different categories of analysis of the multiple and possible meanings of work, which were elaborated using the available literature, and on the other hand, to understand and analyze those categories using the perception of a numerically meaningful sample of the public, coming from different backgrounds.

The purpose of this paper is to propose a guideline for future studies so that they could choose with increased awareness the initial perspectives at the basis of the analyses. This study could encourage continuity and provide greater incentives on this increasingly relevant subject.

After analyzing the data, it was acknowledged that work cannot be seen from a single perspective, but it must be viewed in its multifaceted character and sense. The published material on the meanings of work usually focuses on specific professions and careers, the authors argue that this fact limits the scope of perspectives and interpretations of the phenomenon.

Happiness management is receiving increasing attention in business, and this is reflected in the literature. But any business management option has to be grounded in a true awareness or belief that it will be a suitable and appropriate choice. In this belief the personal values of those who have the power to lead the way to weigh heavily. In this sense, there are personal values that, when used as guidelines in the management of a company, seem to promote the happiness of employees in the work environment. The purpose of this paper is to find the personal values of the entrepreneur. As a secondary objective, the authors also study whether these values are associated with certain entrepreneurs’ socio-demographic factors (gender and age).

The group to be studied is the Spanish business community. An exploratory study is carried out, first, with the definition of value constructs according to Schwartz’s personal values model and, second, with a relational analysis, measuring association effects through logistic regression.

Two higher-order personal values of the entrepreneur are found that seem to contain all the elements that would lead to management styles that would facilitate happiness at work. These values emerge from a dimension model of Schwartz’s theory of basic human values. MVP which, however, does not follow its four adjacent/antagonistic dimensions, but is composed of three dimensions adjacent to each other and, therefore, complementary. Moreover, some stereotypes in the literature on the relationships between personal values and certain socio-demographic factors are broken down and their effects on happiness at work are revealed.

One of the limitations of this work is the relatively small sample size. In this sense, it would be useful to check whether the overall results are repeated in larger samples. Another limitation is that this is a portrait of the group at a given time. Given the experimental nature of this type of work, especially in the case of socio-demographic factors, it would be advisable to carry out a follow-up longitudinal analysis with a time horizon. This would allow a more precise investigation of the effects of the variables mentioned above. In addition, a third limitation is that the authors are studying the collective of Spanish entrepreneurs, and in the study of personal values, culture has a determining influence (Schenck, 2016; Boer and Boehnke, 2016; Perozo and Paz, 2016). It would also be worthwhile considering this study by sector: are the values the same for entrepreneurs in different sectors?; or in some specific sectors, for example, are there differences between entrepreneurs with tech businesses versus non-tech businesses or those who make the circular economy or the green economy a guideline for their organizations? Thus, technology companies must be open to change. Openness and innovation are for their entrepreneurs’ key values to ensure their performance (Tseng, 2010; Van Auken et al., 2008). However, in these organizations, there is a framework of conflicting values between the required flexibility and the values of power and control that the entrepreneur needs, and wants, to have (Albarracín et al., 2014). On the other hand, personal values determine green self-identity and moderate its relationships with ecological care and the moral obligation of the entrepreneur (Blankenberg and Alhusen, 2019; Barbarossa et al., 2017). Therefore, it could be analysed whether these values are maintained in entrepreneurs in these sectors, influencing, as discussed in this paper, greater happiness in the work context; and whether they are conditioned by gender or age (Fotieva, 2021; Li et al., 2020). It would also be helpful to study the socio-demographic influence further, to analyse the possibility of interaction or confounding effects between socio-demographic variables and some other variables not addressed in this paper. For example, does purchasing power or income level, affect personal values? And do the values that give content to F2, power and control, lead the entrepreneur to a higher level of income level or vice versa? Do other factors play a role? In fact, for Hirigoyen (2008), values such as altruism, benevolence and universalism are considered as obstacles to the development of the company. Subsequently, authors such as Salas-Vallina (2018) and Boubakary (2015) conclude that far from that idea, these axiological elements would lead to more significant business development through the satisfaction and happiness they generate in employees and stimulate their productivity, matching with the conclusions. It would be interesting, as a complement to the approach of this work, to carry out a study on the happiness at work of the entrepreneur’s employees, being the group of employees surveyed. Knowing the profile of values of an entrepreneur through the scale proposed in this work, it would be possible to analyse whether this is associated with greater or lesser perceived happiness among his/her employees. As mentioned above, from the methodological point of view, a risk of using the multidimensional scaling modelling for the analysis of personal values is that the respondent reflects more what he/she considers socially desirable than his/her true perception. This bias is one of the main limitations of psychological research. However, the fact that European Statistical Office surveys are guided by experts, both in processing -knowing how to deal with social desirability in personal values research (Danioni and Barni, 2020) – and in data collection, eliminates this limitation.

However, despite the above limitations, this paper makes important contributions. On the one hand, at a theoretical and instrumental level, it shows that the higher-order values graph of Spanish entrepreneurs follows the circumplex essence of the Schwartz value model but does not obey its number of higher-order dimensions. In the case of entrepreneurs, it consists of three elements, three dimensions, adjacent and complementary. None of them contradicts any other. A methodology is created to portray the Spanish entrepreneur in an axiological way and, from this portrait, to reveal his/her tendency towards a leadership style that promotes the happiness of his/her employees, through the importance given to these three factors or dimensions. These dimensions are weighted, in turn, by issues such as gender or age group. For added practical purposes, this information would be beneficial, in the first place, for all those who want to work in and with a particular entrepreneur. The type of leadership or management expected is a factor or reason why a person decides where he/she would like to work (Qing et al., 2020; Lee, 2016). This is not only for the potential employees of that business but also for all those groups or stakeholders, who engage with the company to perform their functions. Individuals make important decisions and choices about their relationships in the work environment based on the alignment of their values with those of the party they want to engage with (Sagiv et al., 2015). On the other hand, it can serve entrepreneurship educators. By knowing the value factors of entrepreneurs, adjusted to the culture of the particular territory, they will be able to pass on this information to their entrepreneurship students (Karimi and Makreet, 2020; Arieli and Tenne-Gazit, 2017) and teach them how they could increase the happiness at work. It also serves to better understand the constructs of management values-employee engagement-workplace happiness in the current environment (Ravina-Ripoll et al., 2020; Salas-Vallina et al., 2017; Wang and Yang, 2016), by introducing the role of personal values on the entrepreneur’s governance style into this construct (Figure 1).

Finally, this study can also have social implications, making its tiny contribution to the SDGs through the study of personal values that guide the behaviour of the entrepreneur. The decision by international institutions for countries to implement the sustainable development goals (SDGs) (UNSDG 2030 Agenda) as cross-cutting strands of their policies has boosted the idea of addressing happiness at work. Thus, SDG 8 talks about Decent Work. In addition to the priority of improving the conditions of groups living in discriminatory working environments (child labour, poverty, precariousness, etc.), taken to its maximum expression, this objective encompasses much more. Workers spend a large part of their lives at work. At the same time, a business needs its employees to be productive. SDG 8 aims to ensure that people have quality employment, increasing their productivity and consumption potential. On the other hand, SDG 3 is about “Health and Well-being”, i.e. ensuring healthy lives and promoting well-being for all ages. It is also about health and well-being in the work environment. Issues such as interpersonal relationships at work, environment and teams, organizational culture, role in the organization, autonomy at work and fostering innovative spirit, can be factors that, if poorly managed, reduce the feeling or perception of happiness at work, especially in today’s digital world (Foncubierta-Rodríguez and Montero-Sánchez, 2019; Leka and Houdmont, 2010; Näswall et al., 2008).

The role of certain higher-order personal values of the entrepreneur is highlighted, which could make him/her tend towards the realization of happiness management practices. Furthermore, through the methodology used, a model of the entrepreneur’s higher-order values has been established, which can be used as a tool to generate reasonable expectations about his/her way of governance and to what extent it is close to a framework conducive to happiness management. This information can be beneficial to all those people and groups that establish relationships with the company, from managers and employees to external stakeholders. In this way, it also helps to anticipate the companýs response to corporate social responsibility.

The purpose of this study is to increase the resilience capacity of residential health-care professionals to achieve intrapreneurial development in workers. Through training based on the development of emotional competencies and the application of mindfulness techniques, the aim is for the individual to become aware of his or her role, learn to manage emotions and reduce feelings of distress and anxiety.

The proposed programme has a duration of eight weeks. Every four days of training, mindfulness sessions are integrated, and at the beginning and end of the working day, 10 min are spent with superiors to give feedback on what happened during the day and the setting of new objectives. A control group is also established where they do not undergo such training. After the delivery of the programme, the results obtained after the application of the methodology to a sample of 91 residential health-care professionals are presented. By means of a validated resilience questionnaire composed of 25 items, the aim is to measure the resilience capacity of the participants before and after training and to observe the impact of the programme.

The results of this study show that the training has led to an improvement in the overall resilience capacity by 3.93% and has been able to reduce the existing gap between those over 45 years of age and younger people, although the age-related variable still represents a significant difference.

This study provides an innovative way of fostering entrepreneurship. While participants work on resilience management through mindfulness techniques, organisational commitment is achieved.

The present research seeks to increase the resilience of the employees of a company dedicated to the harvesting of oranges to reduce stress levels and eating disorders in the work environment.

The mindfulness and outdoor training tools are used in order to become aware of personal purpose and role, accept situations and face daily conflicts. After the delivery of a designed mindfulness and outdoor training program of six (6) weeks, the results obtained after the application of the methodology are presented to a sample of 119 employees from the distribution sector and a control group that does not undergo to the program. Through a resilience questionnaire designed by the authors and the external evaluation of the higher command, it is analysed how it acts as a measurement model to obtain a report composed of 30 items. The evaluation questionnaire measures the general tendency to show low or high resilience and tolerance for frustration.

The results show that there are improvements in resilience capacity by 30%, with a higher level of significance in women than in men. In conclusion, resilience greatly influences business success.

Workers who have learned to take on new challenges and adapt to the new environment are more likely to lead work teams and promote in the organisation. It is detected that their technical training does not matter so much, but that their emotional intelligence (EI) has more impact, gaining greater confidence in themselves to adapt to uncertain environments.

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.

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.

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.

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.