GDP Growth Research Articles

TAX BURDEN: APPROACHES TO DETERMINATION AND THEIR INFORMATION SUPPORT

Analysis of tax burden is importantfor assessing the effectiveness of tax policy of the state, tax management of enterprises, is an indicator of the level of tax security of all economic entities and the indicator by which tax authorities carry out tax control of taxpayers. Tax burden scientists consider on the macro-(level of tax burden on the economy in general) and micro-level (the level of the load on the enterprise). At the macro level, it is advisable to determine the level of the total tax burden as the ratio of the amount of tax revenues to the consolidated budget of Ukraine and the revenues of the single social contribution to GDP, as well as the share of tax payments of the integrated budget in GDP, the proportion of social payments in GDP and the rate of growth of these indicators. Analysis of the level of tax burden in Ukraine showed that in 2022 in the conditions of Russia’s full-scale war, GDP at market prices decreased by 4.92%, and the amount of tax payments of the reduced budget increased by 9.89%. In 2020, due to the introduction of quarantine in order to prevent the spread of acute respiratory disease COVID-19 in Ukraine, the GDP growth rate was low (5,53%), and the rate of growth of tax payments was high (15,71%). At the enterprise level, the analysis can be carried out according to the indicators of the total tax burden, tax burdens on income, expenditure, on cash flows, as well as tax on all taxes paid and SSC separately. The source of information for determining the indicators is the Financial Results Report (the aggregate income report and the Cash Flow Report (by direct method). In the system of electronic administration of taxes and duties by the tax authorities, monitoring of indicators-criteria of high-risk tax burden is carried out, according to which the payers canbe included in the plan-chart of checks: the level of payment of income tax and VAT. If the indicators are below 50 and more percent of the level of payment of the relevant tax for the industry, the enterprise falls into the plan-chart of inspections. Theinformation source for determining the level of payment of taxes is the Income Tax Declaration and the VAT tax declaration. Indicators of the level of tax payments by industries are published on the website of the State Tax Service of Ukraine. Also, the tax service determines indicators-indicators of unconditional registration of taxpayers, among which is the indicator of tax burden D, which is automatically formed in the Monitoring System of risk assessment criteria (MSRAC) of the Electronic Cabinet of Taxpayers or can be calculated from the data of the turnover and balance of enterprises. Monitoring of indicators of tax burden on the part of tax authorities is of paramount importance for monitoring compliance of taxpayers with tax legislation and implementation of the tax policy of the state to fill the budget with tax revenues.In the tax management of enterprises, the analysis of tax burden indicators is intended to find out the degree of their compliance with the established limits, industry indicators in order to take timely optimization decisions and avoid checks, penalties and the need to pass the procedure of unlocking tax charges.

Barriers to Digital Transformation in SMEs: Insights from a Bibliometric Analysis

This paper presents a comprehensive bibliometric analysis of the current research landscape concerning digital transformation in Small and Medium-sized Enterprises (SMEs). Through a series of VOSviewer visualizations, we identify major thematic clusters, emerging research trends, unexplored opportunities, and patterns of author collaboration within the field. Our findings reveal a strong initial focus on crisis management in response to the COVID-19 pandemic, which gradually shifted towards long-term strategic issues such as business model innovation, digitalization strategies, and international market expansion. The analysis highlights under-researched areas including specific business processes and implications of digital transformation in the manufacturing sector, suggesting fruitful avenues for future research. Additionally, the study maps the collaboration networks among scholars, uncovering both strong interconnections and potential gaps that offer opportunities for new scholarly partnerships. This paper contributes to the strategic knowledge on digital transformation in SMEs by outlining the evolution of research themes over time and suggesting directions for future research collaborations to enhance the digital resilience and competitiveness of SMEs.

Analysis of the relationship between economic development indicators and carbon dioxide emissions in light of the environmental Kuznets curve hypotheses: an econometric study of Algeria from 1980 to 2022

This study aimed to understand the relationship between Economic Development indicators and carbon dioxide emissions in Algeria during the period 1980-2022. It utilized annual data on CO2 emissions as a dependent variable, and GDP growth, population size, energy consumption, and foreign direct investment as independent variables. This was in order to test the hypotheses of the Environmental Kuznets Curve (EKC). The Autoregressive Distributed Lag (ARDL) model was employed for this analysis. The study ultimately found no long-term relationship between CO2 emissions and GDP, contradicting the hypotheses of the Environmental Kuznets Curve. However, there was a significant positive long-term relationship between CO2 emissions and both population size and energy consumption. Meanwhile, no significant long-term relationship was found between CO2 emissions and foreign direct investment in Algeria.

The Important Role of Management Accounting in Optimizing Cost Control and Improving Profitability in the Service Sector

Management accounting plays a very important strategic role in improving the profitability of the service sector. Its function goes beyond the mere recording of financial transactions to include analyzing and managing operational costs with a critical and in-depth approach. Through techniques such as activity-based costing, companies can accurately identify key cost sources and implement more effective control measures. The results of this analysis allow companies to set more competitive prices, increase profit margins, and maximize operational efficiency. Management accounting provides data and insights that are essential for strategic decision-making. Accurate information on financial and operational performance enables management to assess the effectiveness of various business initiatives, including new product development and market expansion. This critical analysis helps identify areas where efficiency can be improved and costs can be reduced, thereby supporting long-term strategies for sustainable growth. The integration of management accounting principles into the operational strategies of service companies enables them to face the challenges of a dynamic market, improve competitiveness, and achieve sustained profitability. Management accounting not only helps in cost control but also makes a significant contribution in improving the quality of decision making and strategic planning. A suitable approach for companies can achieve better financial and operational goals, ensuring sustainability and steady growth in an increasingly competitive business environment. Management accounting, thus, is a tool that not only supports efficiency but also encourages innovation and strategic adaptation critical for long-term success.

Innovative Marketing Strategies Analysis of Alibaba

In the context of a globalized economy, the rapid development of cross-border e-commerce offers businesses unprecedented opportunities for market expansion. However, this expansion process requires enterprises to effectively promote their products and services to attract international buyers and build enough trust to ensure the security and reliability of transactions. As one of the world's largest B2B e-commerce platforms, Alibaba has successfully addressed these challenges through its unique business model and strategy, facilitating global trade. Through a case study, this paper examines the implementation details of Alibaba International's innovation and promotion activities, including search engine optimization, customized services, ecosystem building, implementation of a digital showroom, and the safeguards it implemented to build trust between buyers and sellers. It explains how Alibaba has made itself the world's largest B2B cross-border e-commerce platform and contributed to the digital transformation of global trade.

Turning less into more: Measuring real GDP growth in the green transition

Proponents of degrowth query the compatibility of ecological sustainability with economic growth and a capitalist system predicated on the ongoing expansion of economic output. This article deploys insights from constructivist political economy and recent literature on the politics of technocratic expertise to build upon and challenge this analysis. Using UK national accounting practices as a case study, it explores how current approaches to GDP measurement both facilitate and obstruct the treatment of reduced material throughput as increased economic output, of “less” as “more”. Rather than advancing an alternative to GDP growth, it highlights how tensions between the pursuit of growth and the pursuit of sustainability might be reduced using conceptual resources drawn from within established approaches to national accounting and GDP measurement. Although far from a panacea, changes in technocratic practices of national accounting could reduce economic and political barriers to green transition policies.

The ICT–Economic Growth Nexus: Revisiting the Impact of the Internet on GDP

Over the past decades, the intensive development of information and communication technologies (ICT) has prompted numerous studies assessing the relationship between ICT and economic growth. Initial doubts about the importance of the Internet for economic growth have recently been replaced by conclusions supporting the positive significance of this technological revolution. However, despite the abundant research conducted in recent years, the obtained outcomes do not allow for a consensus, particularly regarding the impact of specific types of ICT. This paper investigates the connection between Internet usage and economic growth. The estimation is based on a broad group of economies (88 countries) from 2006 to 2020 using data from the International Telecommunication Union database. The results suggest a statistically significant relationship between Internet usage and GDP growth.

A Case Study on the Application of New Media Technology and Market Expansion of Rural Enterprises in Central China

New media has become a critical marketing method in modern times and plays a vital role in rural China's market expansion and development. Currently, the sales of agricultural products by Chinese rural enterprises have become an indispensable part of agricultural product marketing. In the face of fierce market competition, these companies must focus on building agricultural product brands to enhance market competitiveness continuously. However, under the influence of traditional economic concepts and production models, enterprises in some rural areas of China still need to understand brand building, which limits the effective use of new media and results in certain constraints on marketing agricultural products. Therefore, this article aims to conduct an in-depth study of how rural enterprises use new media technology to highlight their products' unique features and advantages by formulating effective marketing promotion strategies.In the face of fierce market competition, rural enterprises need to use creative marketing methods to increase the visibility and recognition of their products. To this end, researchers have proposed marketing promotion strategies through new media technology. In the process of brand building, this article emphasizes the combination of product characteristics and local culture to ensure that the brand image is more in line with the tastes and needs of local consumers. Through innovative designs of brand logos, slogans, etc., rural enterprises are expected to stand out in the market and enhance their competitiveness in new media marketing. Ultimately, this article aims to provide compelling new media marketing strategies for rural enterprises to promote the upgrade of their brand image and improve the market competitiveness of agricultural product sales.

Market development for an invasive fish species: Blue catfish in the Chesapeake Bay, US

This research investigated market development for invasive blue catfish from the Chesapeake Bay, US. A small number of interviews with seafood processors and a large online survey of seafood consumers in the US Mid-Atlantic and Southeast (n = 1010) were used to understand factors influencing demand. The survey included a choice experiment to elicit consumer preferences for blue catfish in comparison to substitute seafood products and tested the effects of providing various types of information. Processors noted broad industry concerns related to labor availability and input costs and felt that expansion of the blue catfish market depended upon increasing consumer awareness and product familiarity. Consumer surveys revealed only one-third of respondents had consumed wild-caught blue catfish, though another third indicated they would be willing to try it. In the choice experiment, providing information on production method and product origin were found to increase consumer demand across seafood products. For blue catfish, providing additional information increasing consumer product familiarity or detailing the harmful ecological effects also increased demand. Mean consumer willingness-to-pay for blue catfish was estimated to be $9.70/lb, but increased to $22/lb in an information-rich scenario. These findings suggest a large potential market for invasive blue catfish in the US Mid-Atlantic and Southeast, with demand dependent on consumer product familiarity.

La Balanza de Pagos y la Posición de Inversión Internacional de España en 2023

Rationale The balance of payments and international investment position provide insight into Spain’s economic relations with the rest of the world, which have important implications for the domestic economy. Analysis of these statistics takes on added significance against a backdrop of global uncertainty. Takeaways •In 2023 the Spanish economy’s net lending as a percentage of GDP reached its highest level since 1995, driven by the improvement in the trade balance and positive developments in services, with record high credits in both travel services and other services. •The negative net international investment position declined further in 2023 to stand at 52.8% of GDP (its lowest level in 19 years), as a result of GDP growth and the positive balance of financial transactions with the rest of the world. •Spain’s outward and inward foreign direct investment positions increased in 2023 due to the positive amount of financial transactions, although these were down slightly on the previous year, and the likewise positive amount of revaluations.

Strengthening Corporate Crime Prevention In The Digital Economy In ASEAN

Economic growth and development in the digital era have presented new challenges in structuring business between countries, especially countries in ASEAN. Relations and cooperation between corporations are no longer limited to being within the scope of one country but across countries. Such conditions certainly produce new threats. In addition to the positive impact on corporations by presenting wider markets and development opportunities in ASEAN countries, economic developments in the digital era are also accompanied by negative impacts. This can be seen from the opportunity to commit transnational corporate crimes, such as corruption, and market abuse by conducting covert monopolies and creating an unhealthy economic climate for market growth by presenting unfair competition between capital owners. Such a situation will certainly damage the spirit of solidarity presented by ASEAN when initiating the MEA. Therefore, it is necessary to have an integrated system between countries in ASEAN that covers cooperation between corporations in preventing corporate crime in the era of the digital economy. Furthermore, the government and society can find out every beneficial ownership behind each of corporate crime. This integrated system will help economic actors, communities, and governments to map out the dangers and opportunities that cooperation between corporations in ASEAN countries can provide. A healthy economic climate can be created by presenting a system acceptable to all parties (government, corporate, and society). This research is focus on enhancing measures to prevent corporate crime within the digital economy across ASEAN countries.

Overseas Capital Streams and Economic Growth Nexus: Pragmatic Insights from Nepal

The objective of the present research is to ascertain the impact of foreign capital inflows, including grants, loans, remittances, and income from tourism, on the economic growth of Nepal. This study utilizes secondary data acquired from several Nepalese economic surveys and World Bank reports. The data consists of 35 data points spanning from the fiscal years 1987/88 to 2021/22. The link between foreign capital inflows and GDP growth in Nepal is examined using fundamental statistical approaches like quantile regression, trace and Max-Eigen cointegration tests, and descriptive statistics. The results show that Nepal's grants, debt, foreign remittances, tourism earnings, and GDP growth co-integrate over the long term. Notably, 80.5 percent of Nepal's GDP growth fluctuation is accredited to foreign grants, loans, remittances, and tourism income. While foreign loans and grants are not statistically significant in and of themselves to measure GDP growth, foreign remittances and tourism income are. For every percentage increase in the median value of remittance and tourism income, the GDP grows by 0.251 and 0.816 percent, respectively. More revenue from tourism than from remittances goes towards Nepal's economic growth. Legislators can, therefore, enact suitable measures to encourage the expansion of the tourism industry

THE EFFECT OF COVID-19 ON THE VALUE CHAIN OF PADDY AND CARROT VARIETY OF IARI

The arrival of COVID-19 was no less than any apocalypse for the global economy. The growth of global GDP spiralled down to a very low point. The condition in India was no exception to it. Almost all the sectors of the economy were severely affected. Notwithstanding this, agriculture emerged as a bright spot in the dark horizon. Even though the growth rate was positive, there were serious impediments in the commodity value chain and agricultural marketing. Paucity in input supply, restriction in movement, closure of market, reduced demand of food products brought challenges that existed never before. In this backdrop, a study was conducted to find out the effects of COVID-19 on the value chain and marketing of Paddy Commercial variety Pusa Basmati 1121 and Carrot Commercial variety Pusa Rudhira. The research design was ex-post facto in nature and a total number of 160 farmers and 50 stakeholders including exporters, commission agents, wholesalers, and millers were consulted for the study. The locale of the study was Soodhna (U.P), Sangohi (Haryana), Khwajpur (U.P) and Nizampur (New Delhi). From extant review of literature, pilot study and discussion with experts, several constraints faced by the value chain stakeholders were identified and rank ordered using Rank Based Quotient Method (R.B.Q). Results showed that in case of farmers "difficulty in getting buyer, price fluctuation and wastage" were among the top constraints, and for stakeholders such as millers, wholesalers and retailers, "unavailability of labour and price fluctuations" were the causes of concern. Moreover, for exporters "hike in freight charges" was the most severe constraint. The findings of the study could highlight the vulnerable areas in the commodity value chain which ought to get due attention in policy making and better preparedness for future events of similar nature.

OPTIMIZATION OF THE HALAL INDUSTRY SECTOR: THE POTENTIAL OF HALAL MEDIA AND ENTERTAINMENT IN INDONESIA

This research examines efforts to optimize the halal industry sector in Indonesia, with a particular focus on the potential of halal media and entertainment. The significant growth of the halal industry market presents a substantial opportunity for Indonesia, a nation with a predominantly Muslim population. A qualitative descriptive method is employed to investigate strategies for leveraging the potential of halal media and entertainment in Indonesia. The research emphasizes the analysis of relevant data related to the topic, aiming to enhance the appeal and contribution of the halal media and entertainment sector through a literature review approach. By conducting an in-depth analysis of consumer trends and industry developments, this study provides a comprehensive perspective on the opportunities and challenges in the development of halal media and entertainment. Special attention is given to regulatory and promotional strategies to maximize the potential of this sector. The findings of this research are anticipated to offer practical guidance for stakeholders in the halal industry, with the objective of reinforcing Indonesia's position as a leader in the global halal industry. The implications of this study include the development of more effective strategies to increase public awareness and industry participation, as well as providing a foundation for policy development that supports the sustainable growth of the halal media and entertainment sector in Indonesia.

Implementation of a Decision Support System in Selecting the Best Mid-Range Smartphone Using the Ahp and Moora Methods

The rapid development of information technology, especially the internet and smartphones, has changed the paradigm in the way humans interact and access information. In Indonesia, internet use has soared, with most access via smartphones. The growth of the mid-range smartphone market creates the need for a more in-depth assessment in selecting suitable products. To help potential buyers, this research proposes the use of a decision support system (DSS) that uses the Analytical Hierarchy Process (AHP) and Multi-Objective Optimization by Ratio Analysis (MOORA) methods. AHP is used to determine the weight of the criteria, while MOORA is used to provide recommendations for smartphone selection. From the test results on 87 types of mid-range smartphones using a combination of these two methods, the recommendation results for mid-range smartphones with the Realme GT Neo 3T brand as first place, Realme GT Neo 3 as second place, and Poco F4 as third place.

The Dual Impact of Economic Growth and Trade Openness in Explaining the Gender-Gap in Employment: Case of Arab Countries

This study aims at investigating the dual impact of trade openness and economic growth on gender-gap in employment for selected Arab countries in the last three decades. The panel data were extracted from the World Bank Indicators (WBI). To account for potential heterogeneity and non-stationarity in some series, the method of Weighted estimation for Dynamic Least Squares (DOLS) is used. The main findings substantiate the importance of both demand side factors such as economic growth and trade openness on gender-gap in employment as well as the supply side factors like education and fertility rate. The main variable of concern which is the trade openness has revealed as expected a positive and highly significant impact on gender-gap in employment. The GDP growth shows negative and significant impact on the gender-gap in employment, which was in favor of more male employment. Other factors such as education were no more drivers for more female employment but it might be driver for more female unemployment. It shows a negative impact for only young females but it was insignificant for other groups. Finally, fertility rates and urbanization have shown as expected a negative and significant impact on gender-gap in employment which still band more female employment with lack of convenient and affordable child care services.

Mayors’ promotion incentives and subnational-level GDP manipulation

What role do local officials’ incentives play in regional economic growth? How do local officials behave under promotion pressure? This paper studies the unintended impact of mayors’ promotion incentives on regional economic growth and subnational-level GDP manipulation in China. We employ a regression discontinuity design that accounts for age restrictions in deciding promotions for mayors. We find that when GDP performance is prioritized in officials’ promotion evaluations (before 2013), mayors’ promotion incentives significantly increase the statistical GDP growth rate by 3.4 percentage points. However, their effects on nighttime light and other non-manipulable real economic growth indicators are close to zero. This gap can be attributed to GDP manipulation under our empirical framework. The above pattern no longer persists after 2013, when the role of GDP statistics in mayoral promotions was reduced. Our findings indicate that GDP manipulation makes performance-based competition between mayors devolve into a data manipulation game.

Bank ownership around the world

This paper describes a dataset on bank ownership that covers more than 6,500 banks in 181 countries. It documents that until 2010, there was a reduction in state-ownership of banks and an increase in foreign ownership. However, the Global Financial Crisis interrupted or reversed these trends. I show that at the country level, there is no robust relationship between bank ownership and each of GDP growth and financial depth. Bank-level regressions show that state-owned banks are less profitable and have a higher share of non-performing loans than their private (domestic or foreign) counterparts. There is also evidence that state-owned banks stabilize credit in the presence of domestic shocks (more so in the presence of positive shocks). Instead, foreign banks amplify external shocks. In terms of domestic shocks, foreign banks are not significantly different from their domestic private counterparts.

Responding to platform owner moves: A 14‐year qualitative study of four enterprise software complementors

AbstractIntegrating the competition and the cooperation perspectives on value co‐creation in platform ecosystems, this study explores complementor responses to platform owner moves that adversely affect the complementor's positioning. Our primary focus is to discern dynamic patterns of complementor responses and to understand their role in the process of re‐stabilising the complementor's positioning. To this end, we conducted a 14‐year longitudinal study, analysing 21 move‐response instances across four platform partnerships. Our findings reveal three distinct complementor response archetypes: insist, pivot, and detach. Over time, complementors combine these archetypes into three unique response patterns. Through progressive diverging, complementors sidestep platform owner moves by diversifying their offer beyond the focal ecosystem. Although this can entail substantial multi‐homing costs, it reduces dependence on the platform owner and bolsters resilience against future moves. Through adaptive oscillating, complementors use platform owner moves as opportunities to gradually diversify their offer within the focal ecosystem. This stepwise market expansion makes them resilient against future moves, while mitigating costs and efforts related to multi‐homing. Through persistent insisting, complementors can re‐establish their previous positioning, but at the cost of increased dependence on the platform owner, leaving the complementor vulnerable to future moves. We synthesise these findings in our process model of complementor positioning. Emphasising the importance of complementor responses in fostering resilient software ecosystems, this model bears important implications for research on platform governance and platform‐dependent entrepreneurship.

Dynamic linkages between human capital, natural resources, and economic growth – Impact on achieving sustainable development goals

This study examines the impact of economic growth, trade dynamics, natural resources, human capital, and sustainable development from 1990 to 2022. To capture the complexity of these factors, we utilize a Novel Dynamic Semi-parametric Additive Panel model. Additionally, we employ a Dynamic panel thresholds model to explore the sensitivity of natural resources to economic development across various indices, addressing a gap in previous nonlinear technique studies. Our findings diverge from conventional financial development and economic growth theories. While increasing money may boost trade and development, it could hinder sustainable development. Interestingly, the relationship between financial market expansion, economic improvement, and natural resource use follows an inverse “U-shaped” non-linear pattern. Furthermore, the expansion of the financial sector significantly affects the interplay between human capital and natural resources. As thresholds of growth in financial markets rise, economic growth contributes more to sustainable development, mitigating its negative impact. Several implications emerge, particularly regarding minimizing energy deprivation through global economic and developmental strategies.