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Elham Al Qahtani, Yousra Javed, Sarah Tabassum, Lipsarani Sahoo and Mohamed Shehab
User adoption and usage of end-to-end encryption tools is an ongoing research topic. A subset of such tools allows users to encrypt confidential emails, as well as manage their access control using features such as the expiration time, disabling forwardi...
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Matthias Langer, David Durán-Rodas, Elias Pajares
Pág. 87 - 104
While discussions are ongoing about the exact meaning of car dependence, its assessment has been primarily qualitative. The few quantitative approaches adopted so far have tended to analyze either high car use and ownership or a lack of public transport ...
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Jorge Luis Tonetto, Adelar Fochezatto and Josep Miquel Pique
The Menor Preço Brasil application, based on a version developed in the state of Rio Grande do Sul, was launched in 2019 with the aim of expanding digital services to citizens. This application provides information on the nearest establishments and their...
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Favourate Y. Mpofu
Owing to the Fourth Industrial revolution and digital transformation, the digital economy has grown substantially globally and in Africa. Despite the positive outcomes such as advancements in technology, improvements in business models and expansion in d...
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Marina Bornman,Marianne Wassermann
AbstractOrientation: Because of the digital economy, taxpayers have access to new income streams. These virtual transactions have taxation consequences, and therefore taxpayers need specialised taxation knowledge to understand their tax obligations and a...
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Setyani Sri Haryanti,Kurniawan Aji Wijaya
Pág. p.147 - 165
This study aims to analyze the effect of Tax Access, Facilities, Complain Centers and Websites on Taxpayer Compliance in Boyolali Regency. The population in this study are all Motor Vehicle Taxpayers registered in Boyolali Regency. The sampling technique...
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Tongam Sihol Nababan
Pág. 1 - 14
The objectives of the research are: (1) to investigate the development of global competitiveness index (GCI) of ASEAN-7 countries as an illustration of economic performance and potentiality, (2) to investigate which factors or pillars are drivers for the...
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Motavaseli Mahmood,Shojaei Saeed,Bitaab Ali,Hasti Chitsazan,Chitsazan Hasti,Ghanbar Mohammadi Elyasi
Pág. 184 - 195
There is a consensus among scholars that access to financial sources is vital for Technology-Based Small Firms (TBSFs). Venture Capital (VC) financing is the most appropriate external financial source for them. However, VC industry is underdeveloped in m...
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Valentina Diana RUSU,Angela ROMAN
Pág. 9 - 31
Entrepreneurship is considered a significant determinant for the economic development of a country but is also important for new job creation and innovation. Understanding and examining the factors which affect the decision of individuals to become entre...
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Serif Emre GÖKÇAY
Pág. 113 - 133
Taxation according to the ability to pay is one of the basic constitutional principles of tax law. With the provision in Turkey Constitution paragraph 1 of Article 73 "Everyone, to meet the public expenditure according to his financial power, is obliged ...
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