Digitalization Development as Factor Causing Changes in Taxation Administration by V. I. Bratcev, A. M. Grishanova

“…Among key findings of the research it is necessary to highlight substantiation of the tax system transformation under the influence of speeding-up development of digital technologies and elaboration of practical recommendations aimed at upgrading the tax administration mechanism by introducing automated multifunctional consolidating analytical tools.…”
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TAX MANAGEMENT PRACTICES AND PERFORMANCE OF STATE INTERNAL REVENUE SERVICES IN SOUTHWEST, NIGERIA: MODERATING ROLE OF INFORMATION TECHNOLOGY ADOPTION by Yusuf Alabi Olumoh, Mubaraq Sanni

“… Despite reforms in Nigeria's tax system, the performance of State Internal Revenue Services (SIRS) remains suboptimal, largely due to ineffective tax management practices and limited technological integration, resulting in low revenue generation. …”
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Economic Policies Applied by Developed and Emerging States by EMILIA CORNELIA STOICA, MIHAELA SUDACEVSCHI

“…These instruments refer to the tax system - the regulatory, procedural and administrative framework; budget expenditure system, in terms of structure and prioritization; public debt management; the monetary system, referring primarily to the management of inflation, interest rates, lending policy of the national economy sectors, etc. …”
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Who benefits from fleet electrification? quantifying the costs and benefits of transportation electrification strategies from different perspectives by J.Andrew Kelly, Yulu Guo, J.Peter Clinch

“…The analysis also highlights specific adjustments that could be adopted to improve the performance of the overall policy package, including insights for refining the electrification pathway strategy, further evidence for raising public awareness of EV benefits and costs, and recommended reforms for the tax system and EV grant scheme to achieve better revenue balance into the future.…”
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The Impact of Tax Burden Payment Indicators and Ease of Tax Compliance on the Development of Clean and Digital Energy Startups by Dmytro Halynskyi, Yelyzaveta Lytiuha, Oleksandr Telizhenko

“…Governments should implement digital tax systems to ease compliance, provide targeted incentives to foster clean energy innovation, and ensure tax policies are designed to support entrepreneurial ecosystems. …”
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Factors of Financial Imbalance in the Compulsory Pension Insurance System: the Case of Russia by A. l. Safonov, Yu. V. Dolzhenkova

“…The authors analyzed the influence of preferential tariffs for certain types of economic activity and the use of simplified tax systems for organizations on the income of the Pension Fund of the Russian Federation. …”
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