The impact of digital platforms in tax administration services on local government tax revenues: evidence from Indonesia

Small and medium-sized enterprises (SMEs) have several critical challenges that threaten their capacity to survive and thrive. However, access and awareness to digital platform is fundamental to moderate the financial costs and develop financial productivity and sustain SMEs financially. Considering this, the purpose of this study is to get empirical information on the level of management awareness and usage of digital platforms in SMEs in South Africa. The methodological framework included a quantitative research strategy and positivist paradigm. Purposive sampling was utilized to collect data from 321 out of 700 SMEs owners, and the Cochran formula was used to explain the sample size. There were 321 surveys sent out, and 304 were filled out and returned (95% response rate). Descriptive analysis, Pearson’s correlation, and regression analyses from the Statistical Package for Social Sciences were used. The results of Pearson’s correlation coefficient establish a statistically significant relationship between access to digital finances and SME Sustainability (r = 0.334), as well as a statistically significant relationship between financial awareness and SME Sustainability (r = 0.549). The findings alert SMEs managers of the need to improve their digital platforms awareness in order to meet current financial demands and make better informed financial choices to improve company success. The results explain the advantages of trading using many digital platforms available in the country to improve the performance of their enterprises.

The relevance of the article is due to the need to determine the conceptual directions for strengthening the competitiveness of the national labor market in the context of intensifying international processes in the area of competition for highly qualified workers and investments in the creation of new modern workplaces. The purpose of the article is to develop the theoretical and conceptual foundations of ensuring the competitiveness of the national labor market. This problem is considered from the position of strategic importance for Ukraine, as it reflects the key societal socio-economic processes and forms the prerequisites for achieving the goals of sustainable development. As a result of the analysis of the state policy of Ukraine to overcome the negative consequences of the pandemic for the employment sector and the labor market, its ineffective practices were noted – the coronavirus restrictions were implemented against the background of the complete withdrawal of the state from real financial assistance and effective measures to support the employment sector. The main reasons that hold back the attraction of foreign investments for the creation of new jobs are indicated such as the disproportion of demand and supply; destructiveness of social dialogue processes in the labor market; low quality of labor legislation, low employment rates and a huge volume of the shadow segment. Recommendations have been developed on the use of practical tools for the development of the competitive advantages of Ukraine’s labor market, namely, strengthening the professional and qualification qualities of the workforce, modernizing the state policy of attracting capital investments, overcoming the shadow segment of the labor market, improving the legal and regulatory regulation of remote work, developing digital employment platforms, introducing progressive foreign practices of regulating the labor market in conditions of pandemic restrictions.

The relationship between fiscal policy and economic growth is one of the longest-lived economic discourses. In this context, countries with emerging institutions and resource-based economies are of particular interest. Therefore, the Azerbaijani economy was chosen as the object of study. The purpose of this paper is to analyze the relationship between fiscal policy and economic growth in Azerbaijan and analyze the possible existence of the BARS curve relationship in Azerbaijan. The study covers quarterly data for 2005Q1–2023Q2. The autoregressive distributed lag (ARDL) bound test is used to evaluate the relationship between fiscal variables and economic growth (both general and non-oil), as well as the BARS curve relationship. The analysis revealed a positive association between government spending and both overall and non-oil economic growth over the long term. On average, a 1% rise in government spending corresponds to a 0.6% increase in economic growth. Conversely, in the short term, a negative relationship is observed between government spending and economic growth, encompassing both the general and non-oil economy. Notably, no statistical evidence supporting the presence of the BARS curve relationship in Azerbaijan was identified. Amid the circumstances of decreasing oil production in Azerbaijan, these results put more emphasis on the importance of increasing the productivity of government spending.