Search Results (142)

This study evaluates the impact of digital systems and IT audit frameworks on tax performance and integrity within tax administrations. Using international data from organizations like the World Bank, OECD (Organisation for Economic Co-operation and Development), and IMF (International Monetary Fund), the research examines the relationship between tax revenue as a percentage of GDP, digital infrastructure, corruption perception, e-government development, and cybersecurity readiness. Quantitative analysis, including correlation, regression, and clustering methods, reveals a strong positive relationship between digital maturity, e-governance, and tax performance. Countries with advanced digital governance systems and robust IT audit frameworks, such as COBIT, tend to show higher tax revenues and lower corruption levels. The study finds that e-government development and anti-corruption measures explain over 40% of the variance in tax performance. Cluster analysis distinguishes between digitally advanced, high-compliance countries and those lagging in IT adoption. The findings suggest that digital transformation strengthens fiscal integrity by automating compliance and reducing human contact, which in turn mitigates bribery risks and enhances fraud detection. The study highlights the need for adopting international best practices to guide the digitalization of tax administrations, improving efficiency, transparency, and trust in public finance. Full article

Japan’s 8.5 million vacant homes (Akiyas) represent a paradox of scarcity amid surplus: while rural depopulation leaves properties abandoned, housing shortages and bureaucratic inefficiencies hinder their reuse. This study proposes AKI2ALL, an AI-blockchain framework designed to automate the circular repurposing of Akiyas into ten high-value community assets—guesthouses, co-working spaces, pop-up retail and logistics hubs, urban farming hubs, disaster relief housing, parking lots, elderly daycare centers, exhibition spaces, places for food and beverages, and company offices—through smart contracts and data-driven workflows. By integrating circular economy principles with decentralized technology, AKI2ALL streamlines property transitions, tax validation, and administrative processes, reducing operational costs while preserving embodied carbon in existing structures. Municipalities list properties, owners select uses, and AI optimizes assignments based on real-time demand. This work bridges gaps in digital construction governance, proving that automating trust and accountability can transform systemic inefficiencies into opportunities for community-led, low-carbon regeneration, highlighting its potential as a scalable model for global vacant property reuse. Full article

Tax compliance remains a critical issue in corporate taxation research, particularly in understanding the causal link between the administration of corporate tax and tax avoidance. This study investigates the potential simultaneous relationship between the two by analyzing 277 listed firms across four Southeast Asian countries using two-year average data (2022–2023). The administration of corporate tax is measured using eight disclosure-based indicators from the Refinitiv Eikon database, while tax avoidance is proxied by the effective tax rate (ETR). The primary analysis applies multiple regression to assess the effect of tax administration on tax avoidance and logistic regression to evaluate the reverse relationship. To address endogeneity and test for simultaneity, robustness checks using two-stage least squares (2SLS) and instrumental variable techniques are employed. The results confirm a bidirectional relationship: a stronger administration of corporate tax is associated with lower tax avoidance, while tax avoidance behavior also shapes tax administration practices. These findings underscore the importance of strengthening internal tax governance as a foundation for compliance. Given varying levels of tax administration across countries, this study calls for greater international coordination to standardize corporate tax governance practices and reduce avoidance incentives. Full article

The modern system of higher education and research is undergoing deep institutional transformations, accompanied by changes in funding mechanisms, increased competition, the growing importance of project forms of scientific activity organization, and more complex requirements for performance. In the conditions of digital transformation and institutional instability, higher education faces the need to form sustainable smart management systems. The modern understanding of smart education goes beyond e-learning and includes the intellectualization of all levels of organization of educational and scientific activities. This requires the creation of new models capable of integrating the behavior of teachers and researchers in the context of digital, project, and institutional logics. Thus, the task of building intelligent models capable of reflecting the complex, multi-layered structure of interactions between researchers, organizations, forms of support, and the system of evaluation of scientific work becomes relevant. This article proposes an agent-based approach to modeling the process of formation of scientific knowledge, considered as a key element of the sustainable development of scientific and educational environment. The model reflects the interaction of agents—researchers with different characteristics: age, qualification level, scientific productivity, affiliation, and trajectory of professional development. The modeling results allow us to draw conclusions about the regularities of the reproduction of scientific potential, the factors of academic environment sustainability, and the effectiveness of institutional support mechanisms. The obtained results have both theoretical and applied significance. The model can be used to forecast the effectiveness of science policy, assess the risks and prospects of scientific teams, and justify incentive systems and the long-term design of the development of scientific organizations. The presented approach allows us to form a comprehensive view of the dynamics of scientific knowledge in the context of sustainable management in higher education. Full article

One significant digital initiative that is changing Greece’s tax environment is the myDATA platform. The platform, which is a component of the wider digital governance agenda, provides significant added value to enterprises and the tax administration, despite the challenges of adaption. Despite the positive response, we find that the development of the platform could have been carried out quickly and at a significantly lower cost and could have been able to cope much faster with the rapid and necessary changes that the platform will have to comply with. For these reasons, development in WordPress would be considered essential as this CMS platform guarantees a fast and developer-friendly environment. In this publication, as a contribution, we provide all the necessary information to develop a myDATA-like platform in a fast, economical and functional way using the WordPress CMS. Our contribution also contains the analysis of the minimum necessary amount of services of the myDATA platform in order to perform its basic functionalities, the description of the according database relational model, which must be implemented in order to provide the same functionality with the myDATA platform, and the analysis of available methods to quickly create the necessary forms and services. In addition, we study how to develop Artificial Intelligence mechanisms with a success rate reaching up to 90% for automatic tax violation detection algorithms. Full article

This article assesses the importance of two tax controversies in conditioning market access in fifteenth-century Bruges. It looks at diplomatic posturing on the management of this market and the conditions for partaking in its trade. The theory of ‘signalling’ is applied to highlight diplomatic stances and reveal the reasoning behind policy decisions including reprisals, taxes, and boycotts hitherto absent in the literature. Diplomatic, urban legal, and fiscal sources are consulted to reveal what the Castilians and Catalans, sizeable and organised merchant communities in Bruges, perceived as an existential threat to their trade—the ‘fiscalisation’ of market access. This article takes a comparative approach, employing the theory of signalling to determine the strategies of the various actors involved and their efficacy. The Duke of Burgundy and his administration emerge from this story as the prime agent in determining this equilibrium, with the Castilians and Catalans bringing their diplomatic and economic leverage to bear to prevent it. The city of Bruges, as lobbyist and interlocutor, was involved throughout attempting to find a balance between its many merchant communities. These cases offer historical insights into strategies of negotiation when the economic stakes are high. Full article

This study investigates how residents of Jeollabuk-do, South Korea perceive and emphasize forest ecosystem services, focusing on whether the distribution of forests between the eastern mountainous areas and the western lowlands influences their preferences. We applied the Choice Experiment (CE) method to gauge willingness to pay (WTP) for seven key forest ecosystem services and a tax-related attribute. Between 10 and 14 August 2023, we conducted an online survey with 400 participants (out of 4177 invited). Only 20% of respondents were aged 50 or older, despite this age group making up nearly half of the region’s population. On the surface, no significant statistical differences appeared between the two areas regarding overall preferences, perhaps unsurprising, given their shared administrative framework and cultural background. However, a closer look at marginal WTP values uncovered clear regional priorities: residents in the eastern region placed a higher value on erosion control (KRW 23,559–33,109), while those in the west assigned greater priority to biodiversity improvement (KRW 30,225–43,961). Although the sheer distribution of forests may not drastically reshape general preferences, the specific forest characteristics of each area still shape what people care about most. These insights underscore the significance of tailoring forest ecosystem management policies to fit local needs, such as prioritizing erosion control in hilly regions and enhancing biodiversity in flatter areas. Full article

Our study aims to evaluate the current Romanian context for tax control by correlating the legal framework with the administrative model, as derived through empirical analysis. Our hypotheses, confirmed by the observed macro-dynamics of tax control in a period of four years, are as follows: (1) the current legal framework for tax control is heterogeneous, incomplete, and influenced by administrative practices; (2) debt collection is an inconsistent outcome of various forms of tax control, contributing marginally to budget dynamics; and (3) the identification of tax-related illegal activities heavily depends on tax control, while the application of administrative and criminal sanctions varies significantly. The study highlights the need to (re)design the normative framework to enhance coherence and effectiveness; hence, we advanced a model of normative reform based on the three abovementioned conclusion. Full article

Corporate taxation assumes a pivotal role in all economies, as it constitutes a substantial source of revenue for governmental agencies tasked with fulfilling social obligations. Nonetheless, modifications in financial policies and the unpredictability of macroeconomic factors result in a significant decline in this vital revenue source for the government. This study examines the financial determinants influencing corporate tax revenue in Nigeria from 1990 to 2022. In this analysis, the broad money supply, access to credit by the private sector, borrowing costs, and exchange rates are utilized as independent variables, while corporate tax revenue serves as the dependent variable. Data pertinent to this investigation on corporate income tax are sourced from the Federal Inland Revenue Service, whereas information regarding the broad money supply and credit extended to the private sector is acquired from the Central Bank of Nigeria. Additionally, statistical data on interest and exchange rates are gathered from the World Bank. This investigation applies autoregressive distributed lag and error correction models, acknowledging the existence of a long-term relationship within the series. The significant findings indicate that the broad money supply positively and significantly affects corporate income tax in the short run, but this effect diminishes to a positively insignificant level in the long run. Additionally, the interest rate is shown to have a significant harmful effect on corporate tax income in the short run, while it becomes negatively insignificant over the long term. Other financial policy factors do not significantly account for changes in corporate income tax. This study suggests the formulation of financial policies that are advantageous to corporate organizations, particularly through the reduction in borrowing costs, to facilitate business growth and enhance the government’s ability to collect substantial corporate tax revenue. The originality of this research is apparent in its utilization of financial policy instruments to illustrate the effectiveness of financial guidelines on corporate tax receipts and to argue for particular amendments that are essential when these guidelines prove detrimental to business activities. Full article

This study constructs an econometric model and empirically examines the impact of fiscal vertical imbalance on local economic resilience using panel data from prefecture-level and above cities across China from 2007 to 2022. The findings show that fiscal vertical imbalance significantly enhances local economic resilience. A further mechanism analysis demonstrates that fiscal vertical imbalance effectively improves the adaptability and recovery capacity of local economies by increasing government investment, reducing tax burdens, and promoting industrial structure upgrading. Additionally, this study highlights that this positive effect is particularly pronounced in central and western regions and cities with lower administrative levels. The empirical results provide robust evidence to support China’s fiscal system reform, contributing to the sustainable development of regional economies. Full article

This study aims at exploring the importance of the governmental functions in establishing alternative marine fuel (AMF) supply chains at the early stage of shipping decarbonization and providing proposals of the main measures to be taken by governments. It first analyzes the significance of these supply chains based on the adaptability analysis of AMFs from the perspective of their respective potential in reducing greenhouse gas emissions, costs, safety, and availability, mainly by way of a literature review. Then, the importance of governmental functions in establishing these supply chains is probed based on the features of these supply chains and by applying the theory of economics concerning the relationship between the government and the market. Finally, four specific measures to be taken by governments in establishing these supply chains are explored and proposed. The findings of a questionnaire investigation conducted in China are cited in support of the theoretical analysis. The main conclusions of this study reflecting its main contribution thereof are: AMF supply chains are crucial in achieving shipping decarbonization goals; government intervention is needed to rectify the disadvantages of market mechanisms in establishing these supply chains; as the main measures, governments need to develop strategic plans and policies, take appropriate market-based measures of tax incentives, fiscal subsidies, and/or other economic incentives, provide administrative guidance, and enhance international cooperation. Full article

This article summarizes the existing literature on the study of tax compliance at the individual and corporate levels and the investigation of the factors that shape and influence it. In addition, it assesses the relationship of digital transformation with the concept of tax compliance, as the former refers not only to the introduction of modern technological tools and procedures, but also to the shift of attention of tax administrations from ex post compliance and the imposition of fines, to voluntary compliance and the adoption of friendlier, cheaper and more efficient services for taxpayers. A special mention goes to the Independent Authority for Public Revenue of Greece, which, as the official tax authority, has introduced and continues to introduce innovative digital tools that increase tax revenues. Full article

This study analyzed the impact of China’s Low-carbon City Pilot (LCCP) on firm productivity using firm-level financial data from the Chinese State Administration of Tax and patent data from the State Intellectual Property Office of the People’s Republic of China from 2007 to 2016, with the aim of clarifying the impact and mechanism of carbon regulation on firms’ productivity from the perspective of a developing country. By employing a staggered difference-in-differences model, we solved the analytical difficulties caused by the low-carbon pilot batch. Our findings revealed that the LCCP has a positive effect on firm productivity, with a 3% increase in total factor productivity (TFP). We concluded that environmental regulations can increase firms’ productivity. We also identified the mechanism, determining that the LCCP can increase firms’ research and development expenditure and the number of patents, advancing technological development. We also demonstrated that the dispersion of TFP across LCCPs has decreased, showing that low-productivity firms exit the market and the exit mechanism is improved, while resources are allocated more efficiently and market distortions are mitigated. This study contributes to the literature on climate policies on firms’ productivity and provides policymakers with valuable insights for balancing environmental regulations and firm productivity. Full article

Land taxation, mainly the Land and Building Tax (LBT), is a critical revenue source for local governments in Indonesia, yet its contribution remains suboptimal due to inefficiencies in assessment and administration. This study focuses on the Lebak Regency to optimize the Sales Value of Taxable Objects (SVTO) assessment, a key determinant of LBT revenue. Using spatial analysis, Land Value Zones (LVZ), and socio-economic data, the research evaluates assessment ratios to identify discrepancies between SVTO and market values. Adjustments to SVTO are proposed based on spatial patterns, such as land use and infrastructure, and the Index of Developing Villages (IDV). Findings reveal significant disparities between assessed and market values, with assessment ratios ranging from 1% to 267%. Simulations indicate potential LBT revenue of IDR 224.7 billion under full compliance, compared to IDR 44.22 billion, the 2024 target. Adjustments based on spatial patterns from land use planning and village development indices enhance equity and accuracy in tax assessments, optimizing local revenues. Despite these improvements, the study’s limitations lie in the lack of community validation for the proposed methodology, which is essential to confirm its practicality and acceptance. Future research should address this gap and explore household-level dynamics, including tax affordability and spending patterns, to enhance policy inclusivity and align taxation systems with local socio-economic realities. Full article

This study examines the factors influencing tax decision-making from the perspectives of income and sales auditors in Jordan. It explores how internal and external factors shape auditing processes and compliance. Using a sample of 215 tax auditors from 2018 to 2022, this study adopts a quantitative methodology and collects data through structured surveys. The findings highlight key variables such as auditor independence, professional experience, and taxpayer knowledge as significant factors influencing tax decisions. The study recommends enhancing auditor training, fostering independence, and improving taxpayer education to promote transparency and fairness in tax systems. Full article