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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
4 Citations
3,735 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...

(This article belongs to the Section Economic Development)
  • Article
  • Open Access
8 Citations
5,761 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...

(This article belongs to the Topic Enabling Strategies and Policies toward a Sustainable Environment)
  • Article
  • Open Access
6 Citations
4,851 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
5,849 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...

(This article belongs to the Section Economic Development)
  • Article
  • Open Access
2,947 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
11 Citations
12,926 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 (...

(This article belongs to the Special Issue Foreign Direct Investment and Investment Policy)
  • Article
  • Open Access
1 Citations
5,224 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...

(This article belongs to the Special Issue Global Value Chains—Development Challenges in Uncertain Circumstances)
  • Article
  • Open Access
10 Citations
5,829 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
5 Citations
4,706 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...

(This article belongs to the Section Macroeconomics, Monetary Economics, and Financial Markets)
  • Article
  • Open Access
3 Citations
3,087 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
10 Citations
4,763 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...

(This article belongs to the Section Macroeconomics, Monetary Economics, and Financial Markets)
  • Article
  • Open Access
12 Citations
5,037 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
24 Citations
8,922 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...

(This article belongs to the Special Issue Innovation, Productivity and Economic Growth: New Insights)
  • Article
  • Open Access
26 Citations
12,240 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...

(This article belongs to the Section Labour and Education)
  • Article
  • Open Access
21 Citations
11,295 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
7 Citations
10,569 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
20 Citations
15,285 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...

(This article belongs to the Special Issue Shadow Economy and Tax Evasion)
  • Article
  • Open Access
5 Citations
5,234 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...

(This article belongs to the Special Issue Drivers for Competitiveness in Agri-Food Sector and Development of Rural Areas)
  • Article
  • Open Access
2 Citations
11,673 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...

(This article belongs to the Section Macroeconomics, Monetary Economics, and Financial Markets)
  • Article
  • Open Access
10 Citations
7,347 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...

(This article belongs to the Special Issue Regional Development: Opportunities and Constraints)
  • Article
  • Open Access
22 Citations
21,829 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...

(This article belongs to the Special Issue Shadow Economy and Tax Evasion)
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Economies - ISSN 2227-7099