Economy
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- Tài liệuSustainable Tax and Accounting Reporting in Building a New Tax Culture(MDPI, 2025) Hauptman, Lidija; Pavić, IvanaThe Sustainable Development Goals will be achieved through the improved mobilization of tax revenues and the transformation of tax culture among taxpayers (both institutional and individual). Taxpayers are exposed to an increasing complexity of regulations and policies, new technologies, and new reporting demands from international organizations, which exert pressure on them to transparently report, affecting the strategization and implementation of tax compliance. It is expected that greater transparency and fairness in the global taxation system, which must be sustainable oriented, will be achieved through numerous tax and accounting reporting standards that have been adopted recently by various international professional institutions. Companies are required to adhere to tax laws and also have a duty to their stakeholders and communities to fulfill the expectations of effective tax governance. Meanwhile, for individual taxpayers, new mechanisms are being established to promote tax-sustainable behaviour. The Reprint 'Sustainable Tax and Accounting Reporting in Building a New Tax Culture' is interested in ideas about sustainable tax systems and standards, sustainable accounts reporting, tax auditing, tax aggressiveness, tax compliance, tax strategy and governance, tax risk management, sustainable tax behaviour and tax culture.
- Tài liệuIndustrial Clusters, Agglomeration and Economic Development(MDPI, 2025) Akifumi, KuchikiCountries currently face the challenge of exploring how companies can drive innovation during the Fourth Industrial Revolution. The COVID-19 pandemic has demonstrated that all countries across the globe require a "digital" economy as well as a "green" economy. Clusters, or agglomerations, are one of the most effective regional growth strategies for overcoming the current challenges. Its analysis can be performed from various angles, including organizational management, spatial economics, and sequencing economics. First, spatial economics can be used to drive location conditions in economic decision making. Second, sequencing economics provides an architectural theory of agglomeration. It analyzes the dynamic processes that construct segments of agglomerations efficiently and discusses how segments of agglomerations are sequenced for their efficient construction. Third, geographic management theory attempts to identify the factors that contribute to the competitive advantage of a region. Other approaches to clusters and economic development are welcome.
- Tài liệuFintech, Business, and Development(MDPI, 2025) Jha, Chandan Kumar; Sharma, ChandanFintech, short for financial technology, has become an increasingly important player in the global economy. Fintech companies leverage technological advancements to offer innovative financial services, ranging from mobile banking and peer-to-peer lending to cryptocurrency and blockchain-based solutions. By leveraging digital technologies, fintech firms have offered financial services to previously excluded populations, enabling individuals to access credit, insurance, and savings products that were previously unavailable to them. By providing alternative sources of financing, such as peer-to-peer lending and crowdfunding, fintech has enabled small businesses to access capital that they may not have been able to obtain through traditional sources. This has led to increased investment, innovation, and job creation, all of which are essential for economic growth. Moreover, fintech has improved the efficiency and transparency of financial markets, reducing costs and improving accessibility for investors. Consequently, new financial instruments, such as cryptocurrencies and digital securities, have been developed, offering greater flexibility and transparency than traditional financial products. In conclusion, fintech has played a crucial role in driving economic and financial development, promoting financial inclusion, and enhancing firm performance. As the world continues to embrace digital technologies, fintech is poised to play an even greater role in shaping the future of finance.