Technology and digitalization are transforming economic activity, but tax policies are lagging behind. The development also encompasses a broad shift in value-creation, with less emphasis on physical production and more on soft knowledge/intangibles, notably copyrights, firm-specific processes,...

Despite extensive research on the liability of newness of young firms and what they can do to reduce information asymmetries, relatively little is known about how young digital ventures' growth and scaling is affected by different forms of endorsement. With a focus on third-party endorsements...

It is widely recognized that one of the factors determining current and future socioeconomic development is the level of digitalization shaping a new type of society - the information society. One area of ICT application within information society is e-Government. A relatively low level of...

E-commerce is important in creating a knowledge society and cashless business environment in the era of the fourth industrial revolution (IR 4.0). However, not all Malaysian entrepreneurs are ready for this digital way of performing business. The e-commerce ecosystem is still less matured, and...

This paper addresses the regulatory and policy environments conducive for e-commerce to thrive. In particular, as regulatory issues affecting e-commerce have become more prominent in recent regional trade agreements (RTAs), the paper seeks to investigate their role in setting the regulatory...

Digital transformation is changing how and by whom financial services are provided, how payments are made within an economy and across borders, and how and where goods and services are produced in a globalized economy. These transformations bring significant benefits in the form of greater...

The paper analysed factors that has the most impact in influencing the achievement of a sustainable process management model in the implementation of Industry 4.0 concepts within the Czech SME manufacturing sector. Several factors were identified and their interactions with digital technologies...

The aim of this paper is threefold: first to explore the factors that significantly and positively affect the adoption of e-commerce in SMEs; second, to determine the factors that hinder the adoption of e-commerce in these enterprises; and, finally, to investigate the impact of...

The growth of digitalization and digital technology adoption in Africa holds the key to strengthening and diversifying economies across the continent. Although these developments offer potentially life-changing benefits for consumers, businesses and governments, the inherent flaws in the digital...

This research focuses on SMEs' adoption of e-commerce and its impact to their performance in click-and-mortar andpure-play e-retailers in Malaysia. This research framework had been developed based onResource-Based View (RBV) and Unified Theory of Acceptance & Use of Technology (UTAUT). At the...

The idea of e-governance is being appreciated and worked upon at various levels, however,this research focuses on the need of various workingsbefore e-governance mechanisms can actually be made operational. The literature suggests that any policy or reform that does not cater the local context...

The aim of our paper is to identify how entrepreneurs from European Union (EU) countries use information and communications technologies (ICTs) in their business activities. We also propose to identify if there are differences in the use of ICTs by entrepreneurs, according to level of economic...

Purpose - The purpose of this paper is to examine the mediating effect of adoption of electronic tax system in the relationship between attitude towards electronic tax system and tax compliance using evidence from small business enterprises (SBEs) of an African developing economy....

Können die Regelungen der bereits im Jahr 2000 verabschiedeten europäischen E-Commerce-Richtlinie angesichts der sich stetig weiterentwickelnden Online-Welt und der auf neuen Geschäftsmodellen beruhenden veränderten Rolle von Plattformen bei der Inhalteverbreitung fortbestehen? Die...

The need for regulatory solutions for access to in-vehicle data and resources of connected cars is one of the big controversial and unsolved policy issues. Last year the EU revised the Motor Vehicle Type Approval Regulation which already entailed a FRAND-like solution for the access to repair...

Computing power continues to grow at an enormous rate. Simultaneously, more and better data is increasingly available and Machine Learning methods have seen significant breakthroughs in the recent past. All this pushes further the boundary of what machines can do. Nowadays increasingly complex...

Computing power continues to grow at an enormous rate. Simultaneously, more and better data is increasingly available and Machine Learning methods have seen significant breakthroughs in the recent past. All this pushes further the boundary of what machines can do. Nowadays increasingly complex...

We analyze price dispersion using panel data from a large price comparison site. We use past pricing behavior to instrument for potential endogeneity that might result from the selection of firms to certain product markets. We find that greater price adjustment costs result in greater price...

The paper reviews the evidence on the challenges of digitalization for direct (corporate profit) and indirect (consumption) taxation. Based on both anecdotal and empirical evidence, we evaluate ongoing developments at the OECD and European Union level and argue that there is no justification for...