Abstract
ABSTRACT Front-line government civil servants play a pivotal role in purchasing green tourism products, thereby driving the low-carbon tourism market. However, limited research has focused on the role of government agencies in reducing carbon emissions, and civil servants may have varying perceptions of these legal obligations. This study applies the Cognitive-Affective-Conative theory to examine the relationships among green perceived value, trust, and satisfaction to predict civil servants' intentions. The primary goal is to assess the government's willingness to readjust subsidy tourism policies from the perspectives of Taiwan's civil servants. Using the Partial Least Squares (PLS) method to analyze 531 valid questionnaires, the study reveals the need to develop or adjust policies that combat carbon emissions and promote sustainable practices. These findings offer valuable insights for shaping governmental policies that foster green business ventures, enhance economic diversification, and advance sustainable tourism initiatives.
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