The Era of Digitalization in Education where do Universities 4.0 Go?

Management Systems in Production Engineering, Journal Year: 2024, Volume and Issue: 32(1), P. 54 - 66

Published: Feb. 26, 2024

Abstract Digitalization has revolutionized one of the most significant industries in modern world, which is education. It proven to be a successful and renowned strategy throughout entire spectrum education industry. dissolved distinction between physical virtual distance integrated more scientific methods for instructors teach pupils. In order select relevant studies digitalization field, bibliometric analysis was used, with principal source articles selected being academic platform Scopus. The content 3836 research been taken into consideration since 2019 2023. search documents related “digitalization” issue are title, abstract, keywords. highlight structure we used analysis, inspecting common words relationships words. Additionally, network co-occurrences account. performed using WOSviever program. next part research, term examined detail. Scopus engine uses filters, including terms “digitalization,” “higher,” “education,” but limited key 104 results showed that fields technology, education, management provide theoretical basis on higher findings also demonstrate topic’s interdisciplinary character (as seen by publications published several fields) its strong relationship concepts like online learning, digital transformation, sustainable development. Based literature it can concluded University 4.0 will go smart fully (University 5.0), take care aspects development, develop teachers’ soft skills, especially emotional intelligence.

Language: Английский

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Examining the white and dark sides of digitalisation effects on corruption: unveiling research patterns and insights for future research

The Journal of Risk Finance, Journal Year: 2024, Volume and Issue: 25(2), P. 181 - 223

Published: Jan. 3, 2024

Purpose This study aims to review the current literature on positive and negative effects of digitalisation in preventing corruption. It analyses existing research patterns provides recommendations for future studies. Design/methodology/approach paper employed bibliometric analysis systematic scrutinise 190 papers from Web Science database 2000 2023. Biblioshiny R Studio was used advanced determine publication dynamics, influential journals, publications impactful authors a three-field plot analyse relationships among countries, keywords journals. Findings past actual developments field related Based sample 50 most articles, this identified background theories employed, primary methodologies adopted valuable insights into both aspects impact Originality/value an extended overview corruption advances new avenues further field. The white dark sides are highlighted. Furthermore, identifies need gain more in-depth understanding nexus between

Language: Английский

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Can the digital economy development limit the size of the informal economy? A nonlinear analysis based on China's provincial panel data

Economic Analysis and Policy, Journal Year: 2024, Volume and Issue: 83, P. 896 - 921

Published: July 30, 2024

Language: Английский

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Tax evasion, education and shadow economy

Economic Change and Restructuring, Journal Year: 2024, Volume and Issue: 57(4)

Published: July 20, 2024

Abstract The aim of the paper is to evaluate influence education on tax evasion. This study proposes a theoretical model, in which an agent can choose allocate his labor effort between two production technologies. Higher levels lead more skilled and specialized workers, authority observe use advanced tools equipment. main result that increase general level leads substitution effect, showing higher reduce evasion size shadow economy. Both static dynamic estimation techniques are employed test findings, using sample 133 countries, over period 2001–2020. empirical analysis confirms significant negative association

Language: Английский

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The Non-Linear Effect of Income on the Shadow Economy

Published: Jan. 1, 2024

This paper explores the correlation between an individual's income and tax evasion, revealing a concave pattern that suggests presence of threshold. Given extent public goods provision, initially reduces evasion until point where taxpayers perceive their contributions as fair in relation to benefits they receive from services. Beyond this threshold, burden is deemed unfair, leading upturn concerning levels. The study also demonstrates threshold value contingent upon rate enforcement system. Our empirical investigation, utilizing panel dataset encompassing 143 countries 1996 2015, substantiates existence relationship overall underground economy.

Language: Английский

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The non-linear Effect of Income on the Shadow Economy

Socio-Economic Planning Sciences, Journal Year: 2024, Volume and Issue: 95, P. 102041 - 102041

Published: Aug. 19, 2024

Language: Английский

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Factors influencing tax evasion in the developing country: A regulatory policy contexts

Journal of Governance and Regulation, Journal Year: 2024, Volume and Issue: 13(4), P. 8 - 14

Published: Jan. 1, 2024

Albania is a country that emerged 30 years ago from centralized and closed economy, where the state controlled entire economy. During these years, it has experienced strong transition gone through economic political crises, which have influenced strengthening or weakening of role its One problems remains worrying for high level tax evasion, phenomenon weakens in development stimulating regulatory policies (Tanzi & Shome, 1993), as well maintaining financial stability. Economic crime fraud always biggest challenge to local economy (Sutherland, 1940). Through this study, we aim analyze main factors influencing evasion Albania, affect ability taxpayers fulfil their obligations, income declared by tax-paying entities. We used primary data taken questionnaire with an interview administration employees. Data been analyzed statistical methods, conclusions were reached make research important policymakers.

Language: Английский

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E‐Government and Tax Evasion: Does the Free Press Connect the Dots?

Journal of Public Affairs, Journal Year: 2024, Volume and Issue: 25(1)

Published: Dec. 9, 2024

ABSTRACT This study, for the first time, tests moderating effect of press freedom on association between e‐government and tax evasion. It aims to suggest policymaking better combat evasion through press. The study sample covers period 2002 2017 includes 2202 country‐year records affiliated with 138 countries. time‐fixed was executed test proposed hypotheses. conclusions drawn from are as follows. First, finds that practices four proxies curtail a long‐term vision public administration, governments' adaptability change, delivering online services citizens by governments, crafting legal framework digital business services. Second, all three (i.e., legal, economic, political) significant predictors implying is curbed in countries where free terms highlighted dimensions media freedom. Third, press, its proxies, moderates strengthens relationship implementation To fully realize benefits obtained implementations, states worldwide need build institutional environment one dimension which

Language: Английский

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Tax Evasion, Technological Progress and R&D Expenditure: Theory and Empirical Evidence

Published: Jan. 1, 2024

Language: Английский

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Fiscal Policy Option for Abatement of Free Rider Society: The Role of Institutional Quality in Nigeria

Journal of Economics & Management Research, Journal Year: 2023, Volume and Issue: unknown, P. 1 - 10

Published: April 6, 2023

The government revenue downward trend across the globe has a serious implication on provision of public good. And consequences free riding manifested by tax evasion impedes social progress. In this study, we examined Fiscal Policy Option for Abatement Free Rider Society: Role Institutional Quality with special focus Nigerian economy. We deployed Quantile Regression Technique to assess median impact free-riding using expenditure economic and services; comprised of: defense, health, road construction, education. Our finding shows that defense reduces when strategically managed but encourages in long run. Same result is shown health. Whereas, education as well construction discourages riding. Also, moderating role institutional quality specifically, control corruption decreases improve generation. Growth riders any society which comes form effectively controlled techniques guided institutions. study recommended that: A purpose vehicle from Federal Inland Revenue Service should be created ‘fiscal unit’, monitor electronic cash registers connected hospitals, schools services related departments order curb leakages due riders. strengthen campaign favour building strong institutions; rather than private individuals who posed sacred cow punishment evasion.

Language: Английский

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