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12 Results Found

  • Article
  • Open Access
661 Views
24 Pages

This paper aims to assess the level of financial and tax literacy among the resident population in Portugal, as well as to evaluate their perception of existing public measures in this field. Financial literacy is a key pillar for individual developm...

  • Article
  • Open Access
8 Citations
3,307 Views
19 Pages

Background: Public health and health promotion rely on many different interventions, which range from health education and communication, through community mobilisation and changes to environmental conditions, to legal and fiscal actions. The introdu...

  • Article
  • Open Access
6 Citations
4,723 Views
16 Pages

1 March 2024

Tax evasion is a major issue for authorities worldwide. Understanding the factors that influence individuals’ intrinsic motivation to pay taxes, known as their tax morale, is important for improving tax compliance. This study investigated gende...

  • Proceeding Paper
  • Open Access
4,198 Views
9 Pages

Introducing Tax Education in Non-Accounting Curriculum: Evidence from Academicians

  • Nor Azrina Mohd Yusof,
  • Roshidah Safeei and
  • Chai Chuen Lee

Taxation is the key source of revenue for most developing countries in the world. Despite their reliance on taxes, most governments confront comparable revenue collection issues. For instance, Malaysia had the fourth lowest tax ratio among Asian and...

  • Systematic Review
  • Open Access
763 Views
27 Pages

Bridging Regulation and Innovation: A Systematic Review of Cryptocurrency Taxation and Fiscal Policy (2020–2025)

  • Rosario Violeta Grijalva-Salazar,
  • Jose Antonio Caicedo-Mendoza,
  • Arturo Jaime Zúñiga-Castillo,
  • Erikson Olivas-Valencia and
  • Víctor Hugo Fernández-Bedoya

Taxation on cryptocurrency is becoming critical in global fiscal governance as digital assets adapt to the modern reality of existing outside of traditional regulatory constructs. Theoretical and practical understanding of cryptocurrency taxation is...

  • Article
  • Open Access
3 Citations
4,676 Views
25 Pages

Spot Bitcoin Exchange Traded Products (ETPs) are financial instruments enabling Bitcoin to be traded on traditional brokerage platforms, reducing the risks associated with direct Bitcoin exposure while addressing fraud and market manipulation concern...

  • Article
  • Open Access
9 Citations
4,286 Views
15 Pages

Examining the Factors Influencing E-Tax Declaration Usage among Academics’ Taxpayers in Jordan

  • Hamzah Al-Mawali,
  • Abdul Rahman Al Natour,
  • Hala Zaidan,
  • Farah Shishan and
  • Ghaleb Abu Rumman

Purpose: This research attempts to profoundly understand the factors influencing the usage of e-tax declarations. Design/methodology/approach: In a cross-sectional survey, partial least square-structural equation modeling (PLS-SEM) is used to examine...

  • Article
  • Open Access
6 Citations
2,916 Views
17 Pages

10 November 2023

The negative consequences of commercial determinants of health (CDoH) have become a major challenge for public health systems, especially in terms of non-communicable diseases (NCDs). CDoH are defined as profit-driven factors that influence health. I...

  • Article
  • Open Access
200 Views
30 Pages

25 December 2025

As the aging society progresses, it is particularly important to strengthen the sharing of silver economy data to promote the development of the silver economy. This paper focuses on analyzing the mechanism by which digital platforms promote silver e...

  • Article
  • Open Access
9 Citations
2,190 Views
22 Pages

5 September 2023

This study investigates the potential of digital finance to mitigate the environmental impact of economic development. Utilizing panel data from 290 Chinese cities between 2011 and 2019, we employ a two-way fixed effects model to control for unobserv...

  • Article
  • Open Access
14 Citations
14,511 Views
16 Pages

An Investigation of the Socio-Economic Benefits of Small-Scale Gold Mining in Malawi

  • Tiyamike Haundi,
  • Gift Tsokonombwe,
  • Steven Ghambi,
  • Theresa Mkandawire and
  • Ansley Kasambara

1 March 2021

In the recent years, there has been a surge in artisanal and small-scale gold mining (ASGM) in various districts of Malawi. Reports of a gold rush have emerged in various districts, including Mangochi, Lilongwe, Balaka, and lately in Kasungu. There h...

  • Article
  • Open Access
9 Citations
7,976 Views
22 Pages

28 March 2023

Deforestation is a common threat to the environment that has a substantial impact on the forest’s distribution across territorial boundaries. It is simply defined as the loss of forest cover, which most commonly occurs as a result of deforestat...