The issues and challenges in taxation in the digital economy stem from the complex and multifaceted nature of the digital economy. Reaching a common understanding and measurement of its size and impact is critical in devising a tax regime for the digital economy. In APEC Secretariat (2019), the...

This article presents a comprehensive analysis of the European Union's e-commerce market within the context of the COVID-19 pandemic. It examines the correlation between demographic factors and the territorial convergence of e-commerce activities across EU member states. By leveraging empirical...

Purpose - Identify the relationship between the amount of taxes and their payment by a digital enterprise and develop recommendations for improving the quality of e-commerce taxation. Research methodology - On the basis of dialectical and systematic methods, the influence of the amount of the...

This study aims at shedding light on how e-commerce contributes to climate change in European Union countries. To explore this relationship, we introduced a novel index designed to measure the evolution of climate change as the dependent variable, while considering e-commerce activities as the...

Determining the optimal portfolio is important in the investment process because it includes the selection of appropriate fund allocation to manage financial risk effectively. Although risk cannot be entirely eliminated, it is managed through strategic allocation based on investor preferences....