Digital Companies Research Articles

Varieties of Digital Capitalism and the US–China Rivalry: The Rise of Competing Technological Spheres

The rise of China as a global high-tech nation is challenging US hegemony. While US tech companies like Alphabet, Amazon, and Microsoft have expanded globally and have integrated most world regions into US-led digital capitalism, China has developed its own variety of digital capitalism. Shielded by the ‘Great Firewall’, Chinese corporations such as Alibaba, Huawei, and Tencent have emerged as innovative high-tech companies. Instead of relying on a US-style liberal-internationalized mode of governance, China’s state-managed digital capitalism was domestic market-based. However, since the mid-2010s, Chinese tech companies have emerged as global competitors. In response, both Trump and Biden administrations enacted sanctions and investment controls to ban Chinese companies from the US market while pressuring their allies to follow suit. In this article, we argue that beyond the development of distinct US and Chinese varieties of digital capitalism, two separate digital technological spheres are emerging. After examining these distinct varieties of digital capitalism, it will be investigated how the US have weaponized institutional differences to sanction Chinese digital companies. In a third step, the emergence of a US and Chinese digital technological sphere will be analyzed, with a focus on 5G network equipment.

Pajak Iklan Online

This paper sheds new light on the question of how to build a tax model for online advertising and digital companies. Policy measures to tax transnational companies, including digital companies, should be based not only on the question of where and how much value is generated, but also on the question of who generates how much value. The legal definition of ‘digital permanent enterprise’ used in the context of online company taxation should be built on the understanding that only human labor creates the economic value of commodities. To counter the dominance of non-profit monopoly platforms on the Internet, the creation of public Internet services is a viable policy option. Introducing an online advertising tax is an ideal financial foundation to support the creation of public service Internet platforms and civil society Internet platforms.

The Age of Datafeudalism: From Digital Panopticon to Synthetic Democracy

In “Datafeudalism: The Domination of Modern Societies by Big Tech Companies” (Saura García in Phil Technol 37(3):1–18, 2024a) I analysed the concept of datafeudalism and its implications for the proper functioning of democracy. In this article, I put forward the hypothesis that big digital companies are exercising domination over the current social context and its different functional spheres, such as politics and democracy, and critique the negative implications that datafeudalism is having for the proper functioning of modern democratic systems. In this regard, Wörsdörfer (Phil Technol 37(3):1–5, 2024) has offered a critical commentary on the content in question. In particular, he focuses his discourse on the concept of the digital panopticon and its link with datafeudalism. The following replay present a reasoned response to these questions.

Digitalization of companies is the main trend in the Russian economy

Russian companies have been actively pursuing digital transformation over the past fi ve years, using new technologies such as cloud services, robotics and artifi cial intelligence. These changes are dictated by new conditions, including the penetration of cloud technologies into all sectors of the economy, the growth of robotization and the rapid development of artifi cial intelligence. The national project “Digital Economy” defi nes the main directions, and since its launch in 2019, many changes have been noted in various areas, including industry, agriculture, trade, healthcare and education. There is an increase in demand for automation and intellectualization of information services in order to reduce costs. Trends include the use of open source codes in Russian IT applications, which provides the opportunity for collaboration and exchange of experience between developers from diff erent companies, accelerating technology development. There are a number of problems associated with updating business applications in non-existent small companies, diffi culties in maintaining computing devices and incompatibility of randomly purchased software, as well as diffi culties in administering and ensuring the security of heterogeneous segmented networks. Currently, Russia is undergoing a large-scale restructuring of the economy in accordance with world standards. It is important not only to transform companies and organizations into a digital format, but also to use domestic components and software for this. However, at the moment there are no analogues of some products, and entrepreneurs, under conditions of sanctions and restrictions, are actively looking for solutions, including permitted parallel imports of foreign IT equipment.

The impact of the digital technological revolution on the development of crisis management theory

Purpose: is to identify the main directions of changing the theory of crisis management of companies under the influence of digitalization based on the analysis of technological transformations in the economy and institutional prerequisites.Methods: to achieve the purpose of the study, methods of logical, institutional and statistical analysis of economic phenomena and financial and economic data of industrial and digital companies, economic comparative studies using the provisions of various theories are used. The theoretical basis of the research is the synthesis of the theory of technological revolutions by Perez C., the new institutional economic theory, the concept of scientific research programs by Lakatos I.Results: the formulated hypotheses of the study on the need to change the «protective shell» of the theory of crisis management under the influence of factors of the digital transformation of the institutional economy are proved. The changes are associated with the formation of new subjects – digital companies, the transformation of the nature of crises and anti-crisis tools in the context of the digital revolution. The institutional nature of business crises in the context of technological revolutions has been established, due to the discrepancy between the speed of development of the economic institutions and technologies.Conclusions and Relevance: the digital revolution is having a significant impact on business. Its adaptation to digital technological conditions requires the development of the new and improvement of existing institutions. These changes challenge the theory of management, which must adapt its basis to the new technological needs of the business. Сrisis management plays an important role in this: the rapid development of digital technologies is accompanied by the crisis factors, the nature of most of which is institutional in nature. However, to date, despite the obvious need, the directions of transformation of the theory of crisis management have not been determined at the scientific and theoretical level. According to the results of the study, the key artifacts of the digital economy have been identified that determine the directions of transformation of the theory of crisis management by transforming its «protective shell». The institutional nature of the prerequisites for such a transformation is proved. The results of the study determine the future directions of the development of the theory of crisis management.

Datafeudalism: The Domination of Modern Societies by Big Tech Companies

This article critically examines the domination exerted by big digital companies on the current social, economic, and political context of modern societies, with a particular focus on the implications for the proper functioning of democracy. The objective of this article is to introduce and develop the concept of datafeudalism, expose its emergence for the proper functioning of modern societies and democracy, and to propose courses of action to reverse this situation. To achieve this purpose, firstly, the evolution from surveillance capitalism to datafeudalism will be discussed. Secondly, the structures and operating logic of data feudalism will be analyzed. Thirdly, the harmful impacts of datafeudalism on the proper functioning of the democratic systems of the European Union will be examined. Finally, an attempt will be made to outline courses of action that will make it possible to reverse the situation of economic, social and political tyranny exercised by big digital companies through datafeudalism.

Challenges in adopting and using online recruitment tools from employers’ perspective

Purpose This paper aims to contribute to the existing literature by providing a unique exploration of the challenges in the adoption and usage of corporate websites, job aggregators, digital job boards, professional social media and artificial intelligence (AI)-enabled tools for recruitment. Design/methodology/approach In this exploratory study, interviews were conducted with 15 experts in digital companies with AI, recruitment or human eesources expertise. Findings The findings suggest three major themes, including technological, human–technology interaction and peripheral challenges. Moreover, seven sub-themes of challenges emerged from this study, namely, inefficient facilities and resources, inefficient data accumulation, resistance to change, distrust in technology, restricting regulations, toxic work culture and economic and social obstacles. Finally, this study proposes important implications and practical solutions to help professionals, companies and employers overcome challenges associated with adopting and using online recruitment tools. Originality/value Electronic human resource management has not studied the challenges associated with online recruitment tools in the context of Iranian digital organizations. This paper provides a unique exploration of the challenges in the adoption of AI in recruitment.

Competitiveness of Textile Producers in Digital Business Era

Undoubtedly, the traditional sectors are in not competitive position with other sectors in Industry 5.0 conditions. Digital companies receive better staff and get more money from the bank and have better possibilities for projects. But, what could do they to be more competitive in the digital Era? The main hypothesis is that “traditional” producers has to change their main activities to be competitive in the digital era. Thus, the paper research possible elements of their competitiveness based on Intelligent specialization strategies. Thus, the main results of the paper are focused on summarizing roadmap to competitiveness by smart specialization. Main instruments used in the paper are: literature review and case-study approach for analyzing the competitive instruments that textile companies could accept. Findings in the paper could be connected with the competitive growth theories.

The digital revolution contributed to practical reality according to the stages of its emergence in contemporary history (A model)

The digital revolution has politically affected the actual political reality through the transformation of the relatively free digital public sphere, under official digital censorship systems, and also for major global digital companies. Digitalization has today become a tool for building digital pressure groups that exercise their criticism and demands outside partisan frameworks and outside constitutional and legal systems, and outside The traditional mechanisms of a representative democratic system, including party pluralism, competitions, parliamentary and party elections within each party, municipal elections, referendums, and the formation of governments based on the results of the elections, or presidential elections in presidential systems such as the United States of America, or parliamentary and semi-presidential elections in the French style. Therefore, this study seeks to highlight knowledge of several questions about the possibilities of modifying the system of representative democracy towards introducing some forms of direct democracy, and not waiting for general elections to change the policies of elected governments, according to the political phenomena of digitization and its impact on democratic political culture as part of the processes of liquidity, and transformation in terms of the emergence of some phenomena. Populism, the post-truth world, and fake news in politics.

Barriers and the potential for changes and benefits from the implementation of Industry 4.0 solutions in enterprises

Abstract The implementation of Industry 4.0 solutions in Polish enterprises entails both certain barriers and significant potential for changes and numerous benefits. These barriers may result from the costs of implementation of new technologies, the need to adapt employees to new skills and concerns about data security. However, by overcoming these difficulties, companies can benefit from the enormous potential for changes such as increasing production efficiency, optimizing logistics processes or improving product quality. Moreover, the use of Industry 4.0 technologies can contribute to increased innovation, increased competitiveness on the global market and the creation of new jobs. As a result, the benefits of implementing these solutions support Polish enterprises to actively engage in digital transformation, despite the barriers they encounter. The objective of this article is to confront the benefits and potential for changes resulting from the implementation of modern technologies with the barriers that limit this process. The statistical assessment of the differences between the barrier assessment values and the assessment of benefits from the use of technology, as well as between the barrier assessment values and the assessment of the potential for changes, was based on the non-parametric Mann-Whitney U test. The study covered representatives of 236 enterprises who mainly held managerial positions at various levels of management staff or persons designated by them who were responsible for research and development activities in the surveyed entities. As a result, it was indicated that the level of involvement in technological transformation among Polish enterprises is moderate. Almost 67% of all the surveyed entrepreneurs can characterize specific Industry 4.0 solutions. Among them, only approximately 6% can be defined as highly digital companies that already have partially digitized operational processes. Moreover, enterprises see more potential benefits and potential changes from the introduction of Industry 4.0 solutions than barriers to their implementation. This study is dedicated to both authors dealing with Industry 4.0 issues and entrepreneurs implementing modern technologies in their companies.

Evidence Against the Undertaxation of Digital Companies from the Weighted Effective Tax Rate Method Analysis

This study scrutinizes the prevalent belief that traditional companies face a more substantial taxation burden compared to digital firms. Our research delves into the effective corporate tax rate (ECTR) for an extensive sample of 463 global companies, encompassing 217 digital and 246 traditional entities, over the period from 2010 to 2020. Utilizing a unique dataset, our analysis reveals that the effective tax rates for digital and traditional companies do not significantly diverge. Contrary to common perceptions, in certain years, digital companies shouldered a heavier tax burden. This finding suggests that to achieve parity in taxation between digital and traditional firms, digital entities would have warranted tax relief, particularly between 2012 and 2015 when their tax rates were demonstrably higher. Furthermore, our models highlight a gradual increase in the effective corporate tax rate for digital companies over time, reflecting their growth and stabilization in the market. Throughout the entire period under study, including each individual year from 2010 to 2020, the difference in the effective tax rate between digital and traditional companies did not exceed an average of three percentage points across the selected countries. This threshold of three percent is notably the same as the digital tax proposed by the European Commission as a provisional measure. Since the observed difference consistently fell below this margin, imposing an additional 3% tax on digital services would, in effect, impose a disproportionately higher tax burden on digital firms than on their traditional counterparts.

Innovation and Family Business in the Digital Age: A Systematic Literature Review

Objective: Identify the factors, characteristics, strengths, challenges, and opportunities that are required in family businesses (FB) to face innovation in the digital age. Theoretical Framework: Reviewed information on the development of family businesses in the digital age and the needs for innovation. Method: An exploratory study was carried out, for the analysis and selection of information, the PRISMA method and hermeneutics were used; In addition, publications from the last five years (2019-2023) from repositories such as Web of Science, Scopus, ScienceDirect, among others, were included. Likewise, the review of 55 scientific articles has been systematized using MS Excel software. Results and discussion: The factors were trends, consumer preferences, increasing competition, internal competencies and business model knowledge. Characteristics highlighted were transgenerational entrepreneurship, values and new forms of digital integration at kinship and genealogy level. Strengths were the ethical attitude, trust, identification and involvement of family management. Challenges were the digitalization of companies, the use of ICT, unlocking the conservative mentality and the defamiliarization of the company. Research Implications: It demonstrates the need to include FBs in the economic theory for study, as well as the consideration of practical specificities for their sustainable development. Originality/value: This study contributes to the literature to proceed with the innovation of a family business in the digital age, considering factors, characteristics, strengths, challenges and opportunities within an innovation ecosystem.

Digital expansionism and big tech companies: consequences in democracies of the European Union

Big digital companies have become key elements in economy, communication, education, and politics in 21st century societies. The neutral ideology in their digital platforms, applications, and services, as well as the exponential growth in their activities can be used by world superpowers —especially the United States and China— to implement geostrategical operations, massive social manipulation or influence democratic processes with the objective of increasing their power and dominance over other nations. The aim of this paper is to state the different strategies of digital expansionism performed by the United States and China, and, additionally, to showcase the negative consequences of these strategies on the population and democracies of the European Union. The first section of this paper will define the concepts of digital sovereignty and digital expansionism as well as their importance in 21st century geopolitics. Next, the important role that big digital companies have on digital expansionism will be analysed, and the usage of digital authoritarianism and digital instrumentarianism performed by the United States and China will be further examined. Finally, the negative consequences of the implementation of these methods in the democratic systems of the European Union will be analysed, as well as what possible solutions there might be for said consequences.

Transformation and development strategy of digital publishing marketing based on big data and fuzzy control algorithm

Digital publishing is the process of informatizing the content of traditional publishing. It not only involves the processing of information, but also includes the whole process of digital publishing enterprise management and operation. Compared with traditional publishing, digital publishing has a wider distribution channel with the advantages of more diverse forms and marketing aspects, the transition from traditional digital publishing to digital publishing has become an inevitable trend. But there are still many problems in digital publishing in our country. Including the transformation of digital copyright awareness and maintenance of digital copyright, the source and maintenance of digital publishing technology, and the scarcity of compound talent resources. In order to solve these problems, we must combine the digital publishing industry with modern information technology. This paper builds a digital market preference prediction model based on big data and fuzzy control algorithms. By analyzing and predicting each consumer’s usage information, the digital consumer market preference is obtained. This research uses big data and fuzzy control algorithms to build a consumer market preference estimation model for digital publishing transformation. Through the observation of the consumer market, it can promote digital companies to make effective decisions and conduct reasonable organizational analysis, which can further improve The development process of digital publishing transformation promotes the overall development of the enterprise. Through verification, this model has high accuracy and reliability, can support the operation of actual enterprises, and plays an important role in the development of enterprises. Finally, based on the content of the article research, we put forward the following suggestions for the transformation and development of digital enterprises (1) conduct market analysis through big data and fuzzy control technology, and clarify market positioning (2) promote traditional publishing and digital publishing through big data and fuzzy control technology Integrated Development of Publishing (3) Cultivate Excellent Composite Talents for Digital Publishing Transformation.

Factors That Influencing Employee’s Wellbeing during Pandemic

The purpose of this paper is to examine the relationship between diversity, psychosocial, and employee wellbeing as an impact of implementing flexible working arrangements during the COVID-19 period in 2022. The results revealed that diversity and psychosociality were significantly and positively related to employee wellbeing. It also revealed that age and gender were significantly and positively related to flexible working arrangements and that flexible working arrangements were significantly and positively related to psychosocial. Theoretically, this paper has contributed to the literature on flexible working arrangements, psychosocial, diversity, and well-being. Practically, the practitioners of digital companies should consider implementing flexible working arrangements to cater to the needs of their employees by providing flexible work time, remote working, or different working hours. In conclusion, this paper has revealed the importance of flexible working arrangements and diversity in employee well-being.

Analysis of International Disputes over Digital Services Tax and Exploration of China’s Approach

With the continuous emergence of emerging information technologies, the digital economy is developing rapidly around the world. The global operations of multinational digital enterprises no longer rely on physical presence. The effectiveness of permanent establishment rules based on the traditional real economy settings has been questioned by market countries, which actively participate in Market countries where digital business value is created do not receive corresponding taxation rights. Multinational digital companies take advantage of loopholes in digital platforms and current tax rules to actively carry out tax planning, resulting in digital companies’ global tax burden being much lower than that of traditional companies. Tax sources cannot be fairly and reasonably distributed in the places where value is created and profits are taxed, which harms the tax interests of market countries. Against the background of slow progress in the OECD global unified solution, as a temporary unilateral measure to address the challenges of the digital economy, some countries have taken the lead in imposing digital service taxes on specific digital businesses of digital enterprises. On the basis of discussing the relevant concepts and theories of digital service tax, this article discusses the relevant concepts and theories of digital service tax, and analyzes the international development of digital service tax and the positions of various countries around the world. Further analyze the impact of digital service tax collection from three aspects: national fiscal revenue, tax trade disputes and international tax order coordination, and analyze the impact of digital service tax on digital enterprises. Then the perspective is focused on my country, sorting out and summarizing my country's relevant digital economy tax policies, and analyzing the impact of digital service tax on my country in the near term and long term based on the development of my country's digital economy. Finally, based on the previous comparative analysis and impact analysis, my country's tax system for promoting the development of the digital economy has gradually improved and actively participated in the reshaping of international tax rules, and my country's response strategies under the digital service tax have been proposed. The different levels of digital economic development between China and countries that have levied digital service taxes will inevitably lead to disharmony in the international tax order. The study found that the fiscal revenue brought by digital service tax is limited and has a certain degree of distortion effect. It is necessary to actively participate in international cooperation and make China's voice heard before reaching a consensus on international tax rules. In the long term, we should focus on the connection between the two-pillar plan and the domestic tax system, strengthen tax information exchange, improve the domestic digital tax rule system, and promote the healthy and sustainable development of my country's digital economy.

Meta-Regulation--An Innovative and Dynamic Policy Instrument for Platform Economy

The emergence of a variety of digital companies breaks up the competitive landscape of the market, which simultaneously changes peoples lifestyles as well. As the main tool to convenient peoples lives and to motivate the economic development of society, the progress made by digital technology proposed high requirements for authorities to update and adopt new regulatory approaches to retain the market order. Currently, the policy regulation for online agencies, known as platforms, causes intense academic discussion due to the inapplicability of the traditional regulatory model and the conflicting views of technical innovation or governmental restriction. This paper will focus on an innovative regulatory doctrine, namely Meta-regulation which enables the government to set up the rules for platforms from a unique perspective, and meanwhile, exploring two dimensions including an explanation of the standardized concept of Meta-regulation and giving an analysis of its generalization within the context of the digital economy. A conceptually accepted definition of Meta-Regulation and a series of reasons produced to demonstrate the applicability of Meta-Regulation for platform regulating will be figured out at the end of this paper.

The Application of User Experience Questionnaire to Evaluate Customer Experience When Using Digital Platform to Purchase Flight Ticket in Two Travel and Ticketing Digital Companies

This research aims to find out the results of the assessment and comparison of user experience in online airline ticket booking applications using the user experience questionnaire (UEQ). Data collection methods include using literature studies and distributing questionnaires. The sampling technique used in this research was a simple random sampling method with a total of 100 respondents. Validity tests and reliability tests are also carried out using statistical calculations and tools. Based on the average score assessment on each travel A and travel B application scale using the UEQ questionnaire, both applications have a good overall user experience (UX) level. In travel application A, the average score for each scale, such as attractiveness, is 2.6, clarity is 2.4, efficiency is 2.5, accuracy is 2.4, stimulation is 2.5, and novelty is 2.5, all of which indicate that this application scored above or at least equal to the established "excellent" threshold. Meanwhile, for travel application B, the average score on each scale also shows that this application reaches a good UX level. The average scores for the attractiveness scale were 2.4, clarity was 2.5, efficiency was 2.5, accuracy was 2.3, stimulation was 2.4, and novelty was 2.2, all meeting or exceeding the threshold value of "excellent." From these results, it can be concluded that travel has a good performance in providing a satisfactory user experience on the online airline ticket booking application. Although there are slight variations in the average scores on several scales between the two applications, both overall provide an excellent user experience based on evaluation using the UEQ questionnaire.

К ВОПРОСУ РАЗВИТИЯ ИНСТИТУТА «НАЛОГОВАЯ ОТВЕТСТВЕННОСТЬ» В УСЛОВИЯХ ПОСТРОЕНИЯ ЦИФРОВОЙ ЭКОНОМИКИ

The article is devoted to the analysis of the institution of tax liability, determining its place in the system of legal liability. According to the authors, an effective tax liability system contributes to ensuring the collection of tax revenues and the stability of the socio-economic development of the state. It is emphasized that the institute of tax liability is one of the main institutions of tax law related to tax offenses. Compliance with tax legislation is an important aspect of financial discipline and civic responsibility to the state. Proper fulfillment of tax obligations contributes to the sustainable development of the economy and ensuring the financial stability of the state. The authors note that the digitalization of society and the development of the digital economy have a significant impact on the tax system of the Russian Federation. There are is-sues affecting the taxation of digital services and digital companies, including the taxation of profits from their activities on the Internet, data processing, use and protection of information, and the definition of ways to combat tax evasion in the digital sphere associated with the complication of tax liability control processes. The authors believe that in order to develop effective tax mechanisms, it is necessary to establish the legal nature of tax liability in the system of legal liability, to distinguish and de-fine its essential affiliation as an institution of administrative or financial (tax) legislation. The authors conclude that increasing the efficiency of the tax system, reducing opportu-nities for tax evasion and ensuring the fairness of the distribution of the tax burden in the con-text of digital transformation contribute to ensuring the collection of tax revenues and the sta-bility of the socio-economic development of the state.

DIGITAL PLATFORMS AS TOOLS FOR MODERN DIGITAL MARKETING

Approaches have been analysed for essential identification of digital platforms as a digital marketing tool, ensuring interaction in implementing digital technologies within the framework of existing business models. The research has identified factors for intellectual capital growth at digital companies that use digital platforms for business processes and use the potential of digital transformations to change the structure of assets with the dominance of intangible assets over tangible ones. Taking into account radical changes in technological processes and introduction of new digital management tools, firstly, the place of the digital platform in the integrated marketing communications of companies has been determined. Secondly, algorithms for its implementation in these systems in conditions of increasing uncertainty and unpredictability of modern international markets, and changes in methods for calculating added value (EVA) under the influence of digitalization. It has been proven, firstly, that the use of modern business models by the world's leading digital companies is based on the controversial process of asset dematerialization. Nevertheless, this process brings companies income and growing capitalization, as it is accompanied by the introduction of digital platforms. Secondly, when ensuring guaranteed profitability of platforms as a digital marketing tool, it is necessary to take into account the ratio of material and intellectual assets and their contribution to the capitalization of dematerialized assets. It is substantiated that the main condition for the use of a company’s digital platforms is the effectiveness of procedures for achieving results arising from the implemented technologies based on digital, information and analytical platforms, taking into account criteria and requirements for their inclusion in the specified platform.