The digitalization of transaction processes through tools such as electronic invoicing (e-invoicing) aims to improve tax compliance and reduce administrative costs. Another important aspect of digitalization is its potential to reduce tax evasion. We analyze the impact of the widely introduced...

Data is often defined as the ‘oil’ of the 21st-century economy: companies that successfully collect and process a large amount of data can provide more personalized services to their customers, develop new products, and reduce their production costs, thus becoming more competitive....

The research project is interdisciplinary in nature and covers EU internal market regulation, competition law and intellectual property law, taking into account comparative law elements. The project is implemented in an international research team, including Dr. hab. Maciej Bernatt and Dr. Laura...

The research project is interdisciplinary in nature and covers EU internal market regulation, competition law and intellectual property law, taking into account comparative law elements. The project is implemented in an international research team, including Dr. hab. Maciej Bernatt and Dr. Laura...

The research project is interdisciplinary in nature and covers EU internal market regulation, competition law and intellectual property law, taking into account comparative law elements. The project is implemented in an international research team, including Dr. hab. Maciej Bernatt and Dr. Laura...

The demand for sharing spatial information residing in the IACS systems of the Member States has increased in many policy domains. An indispensable condition of data sharing is the discoverability of data. This guideline explains the technical background of data discovery within the INSPIRE...

The rapid use and development of information and communication technology capabilities in the public sector has revolutionized the mechanism that government agencies use to collect, process, and disseminate data. Electronic government is one of the strategic initiatives that many government...

The current study investigates the role of eXtensible Business Reporting Language (XBRL) on the transparency and efficiency of information disclosure in Jordanian financial companies. Based on a sample of 124 respondents, including accountants, academics, and auditors with a background in XBRL....