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Economies, Volume 11, Issue 9

2023 September - 21 articles

Cover Story: Taxpayers' compliance has become a hot topic around the world. This is mainly because it is difficult to interpret this phenomenon and the factors that influence it. Our paper expands the knowledge and understanding of taxpayer heterogeneity. Exploratory factor analysis revealed six factors that influence tax compliance. In addition, cluster analysis identified four groups of taxpayers and found significant differences between the clusters and the descriptive profile of each cluster. The results of this study raise some questions for policymakers and can help them to understand and promote voluntary tax compliance in Croatia, but they can also serve as a starting point for studies in countries with similar economic and fiscal policies. View this paper
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Articles (21)

  • Article
  • Open Access
2 Citations
3,303 Views
15 Pages

21 September 2023

Women have a significant role in economic development in emerging economies like Malaysia through employment and business ownership. This is crucial for the family’s survival and the prosperity of local economies—especially during an econ...

  • Article
  • Open Access
5 Citations
5,133 Views
18 Pages

Impacts of the COVID-19 Pandemic on the Production Costs and Competitiveness of the Brazilian Chicken Meat Chain

  • Luiz Clovis Belarmino,
  • Margarita Navarro Pabsdorf and
  • Antônio Domingos Padula

18 September 2023

Sanitary requirements, geopolitical crises, and other factors that increase price volatility have an impact on the organization of markets and changes in investment policies and business strategies. The COVID-19 pandemic interrupted the trade of chic...

  • Article
  • Open Access
4 Citations
4,322 Views
16 Pages

14 September 2023

Cultural and linguistic affinities have been studied in international business through the gravity model and economics of language. International investment theories enable the assessment of organisational, location, and internalisation motivations....

  • Article
  • Open Access
4 Citations
5,019 Views
17 Pages

14 September 2023

This research delves into the impact of World Trade Organization (WTO) membership on trade dynamics in the Commonwealth of Independent States (CIS) region, focusing on the potential augmentation or diversion of trade resulting from CIS countries&rsqu...

  • Article
  • Open Access
2,554 Views
19 Pages

13 September 2023

This paper explores the variation in inequality as a measure of convergence or divergence in per capita income. It is proposed to decompose this variation into different selected categories of foreign trade, especially due to technological intensity...

  • Article
  • Open Access
8 Citations
11,329 Views
13 Pages

13 September 2023

The purpose of this study is to evaluate the impact of monetary policy on attracting foreign direct investment. We used data for typical countries in Southeast Asia for the period 1997 to 2020, using regression of least squares (OLS), fixed effects (...

  • Article
  • Open Access
4,876 Views
15 Pages

13 September 2023

Despite the remarkable improvements in key economic and social standards, the Indonesian footwear industry still struggles to ensure decent work, particularly for women workers. In this paper, female workers are divided into production and non-produc...

  • Article
  • Open Access
8 Citations
4,859 Views
20 Pages

12 September 2023

This study investigates the co-movement patterns of Asia technology stock indices and cryptocurrencies during the COVID-19 pandemic. The analysis examines Bitcoin and Ethereum, China’s Tech index (XA90), and India’s Tech index (NSEIT) fro...

  • Article
  • Open Access
3 Citations
3,591 Views
21 Pages

7 September 2023

The existence of fluctuations is part of the narrative, especially when there is a slowdown (or worse, a contraction) in economic activity. The presence of long waves with a period of about 50 years as proposed by Kondratieff is one of the most contr...

  • Article
  • Open Access
2 Citations
2,708 Views
19 Pages

6 September 2023

This paper examines the impact of technological innovation on the role of labor within listed manufacturing companies during China’s final stage of industrialization, from a factor input structure perspective. Leveraging a balanced panel datase...

  • Article
  • Open Access
5 Citations
4,104 Views
23 Pages

Analysis of the Impact of State-Owned Banks on the Sustainability of Public Finances

  • Nadiia Davydenko,
  • Svitlana Boiko,
  • Olena Cherniavska and
  • Maryna Nehrey

6 September 2023

This paper aims to provide a retrospective assessment of Ukraine’s state policy concerning state-owned banks and evaluate their impact on the sustainability of Ukraine’s public finances. The research methodology employs an empirical study...

  • Article
  • Open Access
9 Citations
4,500 Views
21 Pages

Improving the System of Indicators for Assessing the Effectiveness of Modern Regional Innovation Systems

  • Wadim Strielkowski,
  • Svetlana Kalyugina,
  • Victor Fursov and
  • Oxana Mukhoryanova

5 September 2023

In the post-pandemic social and economic conditions, the proper assessment of the effectiveness of regional innovation systems (RISs) becomes a key endeavor. In our paper, we highlight the necessity to enhance the set of indicators used to evaluate t...

  • Article
  • Open Access
16 Citations
8,145 Views
14 Pages

4 September 2023

The digital economy’s influence on society and the traditional economy is deepening, owing to the wide application of digital technology in production and life. The question of how the digital economy affects the employment structure has become...

  • Article
  • Open Access
16 Citations
9,843 Views
19 Pages

Adoption of Fintech Services in Young Students: Empirical Approach from a Developing Country

  • María Camila Bermeo-Giraldo,
  • Alejandro Valencia-Arias,
  • Lucia Palacios-Moya and
  • Jackeline Valencia

4 September 2023

This work aimed to identify the main variables that determine the adoption of Fintech services in young students in the Colombian context through a model with five factors proposed to explain this behavior in 124 Colombian university students. The me...

  • Article
  • Open Access
11 Citations
9,956 Views
21 Pages

Factors Influencing the Adoption of E-Government Services: A Study among University Students

  • Carlos Alberto Méndez-Rivera,
  • Orfa Nidia Patiño-Toro,
  • Alejandro Valencia-Arias and
  • Diana María Arango-Botero

4 September 2023

The digitization of government services meets the expectations of the younger population, who are accustomed to widespread ICT use. It offers transparency, speed, efficiency, and trust, supported by international organizations. This research aims to...

  • Article
  • Open Access
4 Citations
9,376 Views
16 Pages

1 September 2023

China and Brazil established the “Comprehensive Strategic Partnership” in 2012. Since the establishment of the partnership, China and Brazil have continued to deepen economic and trade cooperation, and cooperation in various fields has ac...

  • Article
  • Open Access
12 Citations
12,983 Views
22 Pages

Nudges, Boosts, and Sludge: Using New Behavioral Approaches to Improve Tax Compliance

  • James Alm,
  • Lilith Burgstaller,
  • Arrita Domi,
  • Amanda März and
  • Matthias Kasper

1 September 2023

This paper discusses current developments in tax compliance research, with a focus on three aspects. First, we summarize empirical evidence on the traditional deterrence or enforcement approach, suggesting that tax audits and fines for noncompliance...

  • Article
  • Open Access
5 Citations
4,697 Views
29 Pages

Sustainable Technology Adoption as a Source of Competitive Advantage for Pineapple Production in Ejigbo, Nigeria

  • Moshood Olatunde Oladapo,
  • Moheeb Abualqumboz,
  • Lawrence M. Ngoe,
  • Abiodun Kolawole Oyetunji,
  • Chiemela Victor Amaechi,
  • Rasheed Bello and
  • Ebube Charles Amaechi

31 August 2023

Adopting new technology as a strategic resource can result in a competitive edge in any market. However, a competitive advantage cannot be acquired in the production of horticultural goods without first embracing the practices that are inextricably l...

  • Article
  • Open Access
1 Citations
8,147 Views
15 Pages

The Ethics of Fractional-Reserve Banking System: A Private Property Rights Approach

  • Víctor I. Espinosa,
  • Miguel A. Alonso-Neira and
  • Jesús Huerta de Soto

25 August 2023

It is generally stated that the fractional-reserve banking system (FRBS) is consistent with sustainable economic growth and development. While it assumes that depositors will not be a joint demand who will claim all their money simultaneously, it sup...

  • Article
  • Open Access
8 Citations
6,542 Views
27 Pages

22 August 2023

The research paper comprehensively and consistently addresses all relevant theoretical areas related to the topic and includes an extensive empirical analysis of the absorption of EU funds and their impact on the sustainable development of Croatia, S...

  • Article
  • Open Access
15 Citations
19,720 Views
17 Pages

22 August 2023

Tax compliance has become a very popular academic research topic. Understandably so, as all modern societies face the challenge of limiting tax evasion and the losses this phenomenon causes to government revenues. Given the increase in duties in the...

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Economies - ISSN 2227-7099