Search Results (166)

In the era of global data exchange, banking secrecy is no longer absolute, becoming part of a more transparent tax administration system. International exchange of tax information has necessitated a legal analysis of issues related to tax secrecy and banking secrecy in Kazakhstan. The authors analyse the relationship between banking, tax and official secrecy, as well as international and national mechanisms for protecting confidentiality in the context of growing demands for tax transparency. The article discusses international initiatives, including CRS, FATCA and the Convention on Mutual Administrative Assistance in Tax Matters (OECD), as well as their impact on the legal framework governing financial information in Kazakhstan. Focusing on international standards, the article highlights the lack of legal clarity in Kazakhstani legislation regarding the mechanism for ensuring banking secrecy when transferring information to tax authorities. Measures are proposed to harmonise regulatory acts aimed at ensuring a balance between the confidentiality of taxpayer information and the obligation of banking organisations to assist the tax authority in performing its tax administration tasks, as well as legal certainty in the handling of confidential information. Full article

Sub-Saharan African health systems face critical funding challenges due to declining foreign aid, mounting debt and increasing disease burdens. Traditional financing mechanisms have proven inadequate, necessitating the exploration of innovative domestic revenue mobilization (DRM) strategies. This paper contributes to the health economics literature by examining the use of innovative tax models as DRM strategies for sustainable health financing in Sub-Saharan Africa, using the fiscal space for health framework. This narrative review synthesizes peer-reviewed articles, policy documents, and grey literature published between 2010 and 2025. The review identifies four promising innovative models: health taxes (tobacco, alcohol, sugar-sweetened beverages), environmental levies (pollution, carbon, plastic), digital taxation (digital services taxes, mobile money taxes, Value Added Tax (VAT) on digital services) and resource extraction taxes. The evidence demonstrates significant revenue generation potential while achieving public health and environmental co-benefits. However, critical implementation challenges persist: weak administrative capacity, poor governance quality, equity concerns and extensive informality and economic diversity. The paper recommends strengthening tax administration through digital infrastructure investment and capacity building, implementing progressive tax design with targeted exemptions, enhancing transparency and linking tax revenue to health service delivery, and tailoring reforms to country-specific contexts while learning from regional experience. Full article

In the context of China’s “Dual Carbon” goals, the composite policy mechanism combining carbon trading and carbon taxation is widely considered a key pathway to achieve emission reductions. Although households are a major source of carbon emissions, their consumption behaviour has long remained outside the mainstream carbon reduction system, as existing policies focus primarily on enterprises and lack sufficient household-level participation and incentive mechanisms. Because China has not yet implemented an actual carbon tax, this study uses household high-carbon consumption dependency (HCD) as a proxy variable to capture the hypothetical administrative pressure that a carbon tax would impose on high-carbon consumption. Based on the concept of “Carbon Inclusion”, we construct an analytical framework for a composite mechanism that combines the carbon trading pilot policy (ETS) with this carbon-tax proxy. Using data from the China Family Panel Studies (CFPS) and a two-way fixed-effects panel model, we empirically test the impact of this composite mechanism on household carbon emissions (total volume) and carbon intensity. The findings show that, while the composite mechanism does not lead to a statistically significant reduction in total household carbon emissions, it effectively lowers household carbon intensity by restraining high-carbon consumption and optimizing the consumption structure. This decoupling of intensity from total volume occurs because the mechanism reduces the share of high-carbon consumption (a compositional effect) but does not suppress total consumption growth (a scale effect). This result remains robust across multiple tests, confirming the policy effectiveness of the composite mechanism at the micro-individual level. By reducing carbon intensity without suppressing total consumption, this mechanism contributes directly to sustainable development, aligning with UN Sustainable Development Goals 12 (Responsible Consumption and Production) and 13 (Climate Action). The main contributions of this paper are threefold: (1) it moves beyond traditional single-policy or single-agent studies by linking a carbon-trading-and-proxy-carbon-tax composite mechanism with household carbon consumption; (2) it explores a Carbon Inclusion pathway that connects households, enterprises and the nation; and (3) it provides empirical support and a theoretical reference for improving household-level emission reduction policies and promoting public participation in achieving the “Dual Carbon” goals. Full article

Against the backdrop of deepening coordinated policy governance, the systemic synergy between digitalization and green transformation policies and their impact on corporate ESG performance has become a key issue requiring urgent exploration. Unlike existing studies that focus on the effects of individual policies, this paper adopts a policy system synergy framework to systematically investigate the impact of the coordinated implementation of big data administrative reform and low-carbon city pilot policies on corporate ESG performance. Using a sample of Chinese A-share listed companies from 2010 to 2022, this study applies a multi-period difference-in-differences (DID) method for empirical analysis. The findings show that the systemic synergy between digital and green policies significantly enhances corporate ESG performance, with this promoting effect substantially stronger than that of single pilot policies. Further causal re-identification using a double machine learning (DML) approach verifies the robustness of the baseline conclusion. Heterogeneity analysis indicates that the synergistic effect of digital and green policies is more pronounced in firms with higher levels of digital transformation, greater patient capital, and heavier tax burdens. Mechanism tests reveal that digital–green policy synergy improves ESG performance by enhancing external supervision from government, society, and the market, increasing green government subsidies, and incentivizing firms to engage in green innovation. At the same time, policy system synergy also reduces firms’ perceived uncertainty regarding economic policies and stabilizes their expectations, further enhancing ESG performance. This paper extends the research on the determinants of corporate ESG performance from the perspective of system synergy governance, providing new empirical evidence for understanding the interaction mechanisms between digital governance and green transformation policies. Full article

Digital technologies have fundamentally changed how public administration operates, moving it from traditional bureaucratic structures toward more efficient and responsive systems. This study analyzes the links between e-government usage (measured as the percentage of individuals who interact with public authorities via online platforms), governance quality, and fiscal performance across ten Central and Eastern European countries from 2010 to 2023. Using a fixed-effects panel data model, we investigate whether higher e-government usage is associated with stronger government effectiveness, improved budget balances, and more sustainable public debt levels, while controlling for key macroeconomic and structural factors. Employing a fixed-effects panel data model, we examine whether greater use of e-government services is associated with stronger government effectiveness, improved budget balances, and more sustainable public debt levels, while accounting for key macroeconomic and structural factors. The findings show a positive and statistically significant association between e-government usage and government effectiveness. The links to fiscal outcomes are more nuanced: e-government usage is associated with better budget balances, mainly through indirect channels such as higher tax compliance and tighter expenditure control. In contrast, its association with public debt levels is weaker and appears to depend more strongly on broader macroeconomic conditions. Overall, the findings suggest that greater e-government usage is associated with improvements in governance quality in the CEE region, although its contribution to long-term fiscal sustainability remains conditional on the quality of existing institutions. Full article

The study aims to examine trends in the integration of artificial intelligence within the operational processes of tax administrations across the Member States of the European Union. It explores both the functional domains in which AI can be deployed and the institutional, ethical, regulatory and technological constraints that shape its deeper integration. The analysis relies on publicly available data from the Organisation for Economic Co-operation and Development (OECD), complemented by information from other open sources. Based on this dataset, the study develops a Tax AI Index (TAI) to provide a comparative quantitative assessment of the extent to which AI systems have been operationally integrated into EU tax administrations. The index is constructed from four subindices capturing (1) the use of artificial intelligence in communication between tax administrations and economic agents (TAIIS); (2) the integration of artificial intelligence in data management systems (TAIDS); (3) the application of algorithmic systems in tax enforcement, compliance control and administrative decisions (TAIRES); and (4) mechanisms for accountability, transparency and ethical oversight in the use of artificial intelligence (TAIGS). The empirical results indicate significant heterogeneity in the levels of digital transformation among the EU-27 Member States. In most countries, the adoption of artificial intelligence remains at an experimental or pilot stage, suggesting that its broader operational application is still evolving. To place these findings in a broader context, the analysis is complemented by an external measure of digital government development, allowing for a comparative assessment between AI adoption in tax administrations and overall public sector digital maturity. Full article

Though the European Commission has repeatedly stated that the necessary energy transition in Europe should leave “no one behind”, this paper describes a building refurbishment case that has entailed economic hardships for the low-income families involved. The project is located in the area of P. D. Orcasitas in southern Madrid, led by a grassroots neighbours’ movement, comprising one hundred and seven housing blocks, containing more than 2000 dwellings. The main source of funding for the operation consists of subsidies granted by the Madrid City Council; however, Spanish legislation requires the state Agency of Tax Administration to classify these subsidies as capital gains derived from lucrative transfers. Based on the tax data of vulnerable beneficiaries, the conclusion is that the recipients have ended up returning part of the subsidies to the State through their Income Tax Return. In addition, the Spanish Social Security Institute requires the return of social benefits associated with non-contributory retirement pensions and the Minimum Living Income. Apart from tax accounting, regulations are revised to draw conclusions. Unlike most actuations of this kind, in this case the negative effects are obvious. Although intended to alleviate fuel poverty, the initiative has exacerbated vulnerability due to the impact of the imposed penalties on household income. In conclusion, unless preventive measures are implemented, the mandatory refurbishment of inefficient buildings may place an undue burden on vulnerable low-income occupants and hinder the effective implementation of energy-efficiency regulations. Full article

This study analyzes the factors associated with vehicle technology classification in Ecuador, using fuel category (electric, hybrid, and internal combustion) as the dependent variable under an Explainable Artificial Intelligence (XAI) approach. Following the CRISP-DM methodology, we compared the performance of XGBoost and LightGBM algorithms using a dataset of 482,754 administrative records from the Internal Revenue Service (SRI). Both models achieved outstanding predictive performance with a Macro F1-score of 0.987, demonstrating robustness despite the severe class imbalance (electric vehicles represent only 1.3% of the total). The integration of SHAP (SHapley Additive exPlanations) values identified tax appraisal and engine displacement as the most influential features in the model predictions in the adoption of electric vehicles. In contrast, territorial factors exert a more significant influence on the acquisition of hybrid vehicles. Finally, the findings demonstrate that boosting models, combined with XAI techniques, provide transparent analytical tools that can support evidence-based transport decarbonization strategies in emerging economies. Full article

This study provides an early evaluation of the effectiveness of the Core Tax Administration System, a digital taxation platform introduced to integrate all tax administration processes in Indonesia into a single system. To conduct this evaluation, the study integrates two of the most established frameworks in the information systems literature, namely the DeLone and McLean Information Systems Success Model and the Technology Acceptance Model. Tax professionals are involved in the evaluation process because they are the primary users of the system and possess advanced knowledge of taxation. Structural equation modeling is employed as the analytical technique. The results indicate that system usage generates individual-level benefits by reducing perceived compliance costs, which in turn translate into organizational-level outcomes in the form of increased tax compliance intentions. However, the non-linear effect analysis reveals that this relationship is not entirely linear but follows an inverted U-shaped pattern. This finding suggests that over time, highly routine system usage may reduce professional vigilance by fostering excessive reliance on automated features and superficial processing. Such dependence can weaken perceived efficiency gains and diminish intrinsic motivation for careful and accurate reporting, highlighting the importance of balancing efficiency with system design features that support professional judgment and vigilance. Full article

This paper explores the relationship between fiscal decentralization, green finance, and the digital economy in driving sustainable development, using a balanced cross-country panel dataset spanning 2014–2022, for 29 European countries. Employing dynamic panel estimation techniques, including system generalized method of moments (GMM), the research investigates how fiscal decentralization, green finance, and the digital economy (each of them individually and through interaction mechanisms), dynamically shape sustainable development performance in the presence of endogeneity and temporal persistence. The findings reveal strong inertia in sustainable development, which depends on its previous level. Fiscal decentralization has complex effects: revenue autonomy supports sustainability, whereas expenditure autonomy may undermine it, suggesting differences in how resources are used efficiently at the local versus central levels. Digitalization acts as a catalyst, boosting the effectiveness of environmental taxes and enhancing local spending outcomes. However, if fiscal administrations are not digitally integrated, digitalization may weaken the benefits of decentralized revenues. This study advances the literature by integrating fiscal, financial, and digital views, providing new insights into policy coordination. Full article

Administrations mandated to adopt audit technologies frequently achieve formal compliance while sustaining persistent gaps between policy and operational practice, a pattern that individual-level technology acceptance models cannot explain. This theory-building study develops an integrated framework combining institutional logics (IL) with Williamson’s new institutional economics (NIE) to explain how sociocultural pressures and economic constraints jointly produce and sustain these gaps. Using an abductive research design, we analyze Computer-Assisted Audit Tools and Techniques (CAATTs) implementation in Indonesia’s tax administration through document analysis and focus group discussions spanning three decades, constructing five propositions that specify the conditions under which collaborative, competing, and decoupling logics emerge, persist, and transition. The analysis reveals that regulatory absence produces collaborative logics as practitioners pool search costs through informal coordination, regulatory formalization triggers competing logics by shifting costs from search to enforcement, and the resulting cost gap between symbolic and substantive compliance produces decoupling that persists until governance investments reduce it. The study contributes to compliance risk governance by identifying the causal mechanisms through which institutional pressures and economic constraints interact during mandated technology adoption, offering testable propositions applicable to regulated organizations managing policy-practice gaps. Full article

Fiscal and tax new media has emerged as a new channel for government-enterprise engagement, linking policy communication with firms’ sustainability-oriented decisions. This study hand-collects the launch status of official microblog accounts for finance and taxation departments in China’s prefecture-level cities. This paper combines these data with firm-level observations on China’s green enterprises from 2008 to 2022, and clearly defines the sample of green enterprises. Defining the sustainable spirit among green entrepreneurs from the perspective of entrepreneurship and innovation. This is to estimate how government communication and policy signaling shape firms’ sustainability-oriented behavior. Treating the introduction of official fiscal and tax new media as a quasi-natural experiment, we apply a staggered difference-in-differences design to identify its effect on green entrepreneurs’ sustainable spirit. The study finds that launching official fiscal and tax new media significantly stimulates the sustainable spirit of green entrepreneurs. Mechanism tests suggest that the effect operates through improvements in information infrastructure and governance capacity, including higher internet penetration, reduced fiscal and tax irregularities, and stronger digital governance. Particularly in regions with weaker government–business relations, more integrated administrative systems, lower fiscal pressure, and higher government subsidies, the promoting effect is more significant. Overall, the findings offer policy implications for strengthening the effectiveness of public digital communication and for fostering green entrepreneurs’ sustainable spirit. Full article

Tax administrations are undergoing rapid digitalisation, while sustainability requirements are increasingly embedded in corporate governance frameworks. These parallel transformations are raising new expectations for transfer pricing (TP) documentation, which must be accurate, transparent, and audit-ready. This paper investigates the extent to which artificial intelligence (AI)—specifically natural language processing (NLP), robotic process automation (RPA), and machine-learning techniques—can support a sustainability-oriented governance framework for TP documentation in multinational enterprises. Using a longitudinal case study of the OMEGA Group, operating across 21 jurisdictions, we analyse an AI-enabled documentation architecture that streamlines data extraction, enhances comparability analysis, and strengthens audit preparedness, in line with the OECD Transfer Pricing Guidelines and relevant European Union regulatory requirements. The empirical evidence indicates substantial improvements in documentation efficiency (−68.3%), a significant reduction in processing errors (−81.5%), and higher audit acceptance rates (+27%). Beyond compliance, AI-driven digital workflows contribute to sustainability objectives by reducing resource consumption, improving data traceability, and facilitating alignment with CSRD-related reporting requirements. Overall, the findings demonstrate that AI-enabled TP documentation can evolve into a strategic pillar of sustainable tax governance, provided that its outputs remain explainable, auditable, and grounded in professional judgment. The study proposes an integrated governance framework that connects digital transformation, regulatory compliance, and sustainability within contemporary TP management practices. Full article

Energy Communities (ECs) have emerged as central legal instruments for decentralized renewable energy deployment across Europe; however, their long-term viability depends critically on financial sustainability mechanisms that remain inadequately understood. This study examines the economic foundations of ECs through a narrative literature review of revenue generation, cost allocation, and the capital mobilization pathways in three representative European markets (Germany, Spain, and Italy). A structured Scopus database search identified 280 peer-reviewed studies published between 2019 and 2025. Following systematic screening, 89 articles were selected for analysis through bibliometric mapping in R (Biblioshiny) and qualitative synthesis in NVivo. The analysis reveals that stable feed-in tariffs, tax incentives, and self-consumption remuneration schemes form the primary revenue mechanisms, while cost management effectiveness varies substantially across countries due to differing grid-charge structures and administrative frameworks. Capital access remains constrained for smaller communities despite hybrid financing innovations combining public grants, cooperative equity, and emerging crowdfunding mechanisms. Regulatory heterogeneity, high upfront investment requirements, and limited institutional credit availability continue to impede scalability. The findings emphasize that achieving widespread EC adoption requires harmonized policy frameworks, transparent cost-sharing arrangements, and diversified investment instruments that align local participation with national decarbonization objectives while ensuring equitable access across diverse socio-economic contexts. Full article

We examine whether gender influences formal tax compliance among self-employed taxpayers in Southern Albania—focusing on two observable behaviors: paying taxes on time and the amount of unpaid tax debt (arrears). The study does not examine tax evasion or tax avoidance, as these behaviors cannot be directly observed in the available data. Using administrative data on 500 taxpayers in Fier, Vlorë, Berat, Gjirokastër, and Sarandë (January 2022–March 2025), we estimate the likelihood of timely payment with logistic and probit models and study unpaid liabilities using linear regression. Female-led businesses are more likely to meet deadlines and hold lower unpaid debts than male-led firms. These differences persist across sectors after controlling for firm size, region, income, and time. A negative and significant Gender × Sector term indicates that sectoral composition does not offset women’s compliance advantage in these formal outcomes. The effect size is relatively large for an environment with imperfect monitoring, suggesting that moral norms, reputational concerns, and perceived control weigh more heavily where deterrence is limited. From a policy perspective, adding gender to compliance-risk models and tailoring taxpayer services may indirectly improve voluntary payments and reduce arrears by refining compliance-risk assessment and targeting. To our knowledge, this is the first study in Albania using official administrative microdata to analyze gendered formal tax behavior, addressing a clear empirical gap in Southeastern Europe and providing evidence relevant for discussions of fair and inclusive fiscal policy in an EU-harmonization context. While the findings are derived from Southern Albania, they offer indicative insights for comparable transition economies in Southeastern Europe, rather than direct generalization. Full article