Digital tax administration, corporate tax revenue and the informal economy: Panel evidence from 25 transition economies, with a focus on Armenia, Kazakhstan, and Ukraine

Informal Small and Medium Enterprises (SMEs) play a key role in their respective economies over the world particularly in the African continent. This paper reviews various theories on SMEs towards understanding the potential of the informal sector in the context of African countries. The paper uses a theoretical approach for the purpose of assessing the challenges that have affected the development of the informal SMEs sector over the years in both the developing and developed world. Economically developing countries in Africa pose unique challenges to informal SMEs development compared to the developed countries. The paper reviews the theories that define the rise to informality in Africa by identifying the key determinants for the emergence of informal SMEs. A conceptual framework for assessing informal SME’s potential for Africa is developed. The conceptual framework is based on the Fishbone diagram developed by Kaoru Ishikawa (1986). This paper discusses the intricacies of the applicability of the proposed conceptual framework to assess the potential of the informal SMEs in Africa and the way forward for the formalization debate.

This study aims to assess how much digital skills are prioritized in public sector recruitment and identify key competency gaps among civil servants. A mixed-methods approach was employed, combining quantitative content analysis of 408 job postings from the official e-qyzmet.kz platform and an online survey among 200 “B” corps civil servants in central and regional government bodies. Survey participants were selected using purposive and nested sampling, with balanced regional representation. The findings reveal that 66.9% of job postings do not specify digital skills as a requirement, and 60% of surveyed civil servants reported that digital competencies were not mandatory for employment. Furthermore, 54.5% of respondents encountered difficulties in using government digital systems due to either a lack of experience or inadequate training. Regional government employees face greater barriers to accessing digital training than central agencies. Despite ongoing e-government initiatives, 56.5% of civil servants have never received formal digital skills training after being hired. These results highlight a misalignment between Kazakhstan’s digital transformation strategy and actual human capital development in the civil service. They emphasize an urgent need to introduce a standardized competency framework and structured digital skill assessments in civil service recruitment and training. Addressing these gaps is essential to strengthening digital governance and ensuring that civil servants are adequately prepared to operate in an increasingly digital administrative environment.

Acknowledgments
This study is funded by the Committee of Science of the Ministry of Science and Higher Education of the Republic of Kazakhstan (No. BR21882308) within the framework of program-targeted funding “Evolution of political institutions and structures in the history of Kazakhstan (XIX–XXI centuries).”

The citizen acceptance of e-government is widely researched in industrialized nations; however, only a few studies have looked at the adoption of e-government in developing nations, including Indonesia. This study aims to identify the elements influencing Indonesian citizens’ acceptance of electronic governance. The following models are suggested to achieve this purpose: the information system success model (ISSM) and the technology adoption model (TAM). The sample includes 735 respondents in Indonesia; the self-selection convenience sampling technique was used in this study. The findings indicated that perceived usefulness is positively impacted by system quality (β = 0.113; p < 0.05), information quality (β = 0.502; p < 0.05), and service quality (β = 0.285; p < 0.05). Furthermore, considering the TAM model, perceived usefulness (β = 0.762; p < 0.05) has a favorable impact on intentions to use e-government, and intention to use (β = 0.502; p < 0.05) favorably influences user behavior. The findings of this study advance theoretical knowledge by developing and validating an integrated model for the effect of e-government adoption, information quality, system quality, and service quality on perceived usefulness. Risks may be lessened by enhancing the systems and capabilities that enable citizens to use e-government. Additionally, this paper offers various recommendations for improving and promoting e-government in Indonesia.