International journal of economic perspectives

The impact of tax administration digitalization on taxpayer behavior: A comprehensive review of previous studies

Saida Slimani, Issam Abidli — Sat, 18 Jan 2025 00:00:00 +0000

Purpose: This study aims to explore the impact of tax administration digitalization on taxpayers' behavior, highlighting its role in enhancing tax compliance and promoting positive behavioral changes among taxpayers. Importance/Value: The research emphasizes the strategic importance of digitalizing tax processes as an essential tool for improving the efficiency and effectiveness of tax administration. It contributes uniquely by demonstrating how digitalization aligns with theoretical frameworks to strengthen compliance mechanisms and foster trust between taxpayers and administrations. Methodology/Approach: The study employs a bibliometric analysis to examine a sample of 23 prior studies retrieved from the Scopus database. Descriptive and analytical approaches were utilized to assess the influence of tax administration digitalization on taxpayers' behavior. Findings: The findings reveal a positive relationship between tax administration digitalization and improved taxpayer behavior. The results support the theoretical frameworks applied, demonstrating how digitalization enhances compliance while reducing tax-related disputes and complexities. Conclusion: The study concludes that digitalization of tax administration is a transformative approach that significantly contributes to tax compliance and behavioral improvements, ultimately benefiting the overall tax system's efficiency. Recommendations: The study recommends investing in the modernization of tax administration infrastructure, developing advanced digital tools, and implementing policies that encourage voluntary compliance to build stronger trust between taxpayers and tax authorities.

A Comparative impact of oil and petroleum exports on economic growth: A standard study of Algeria's economy

Si Mohammed Fatiha — Sat, 18 Jan 2025 00:00:00 +0000

This study seeks to compare the impact of oil and petroleum sales on Algeria's economic growth. This is using an economic model with annual data determined from 1990 to 2023, we have revealed significant insights. The model employs oil and petroleum exports as independent variables and economic growth as the dependent variable. Components constituting the model: The Vector error correction model data showed that the variables in the model were in long-term equilibrium. Additionally, the test results of Impulse Response Functions and analysis of variance decomposition substantiated the statistically significant influence of oil exports on economic growth. This confirms Algeria's inability to reduce dependence on oil. The economic importance of oil exports, which offer social security, is still significant.Although the Algerian Government had made significant efforts to provide facilities for those seeking to invest in productive sectors, it still needed funding, greater support, and permanent escort to shape Algeria's economic future.

THE IMPACT OF AI ON IPO VALUATIONS AND DECISION-MAKING

Shakhzod Saydullaev — Sat, 18 Jan 2025 00:00:00 +0000

The integration of Artificial Intelligence (AI) into financial markets is reshaping traditional practices, particularly in the realm of Initial Public Offerings (IPOs). This paper explores the profound impact of AI on IPO valuations and decision-making, focusing on how advanced machine learning algorithms and sentiment analysis tools optimize pricing strategies, market timing, and stakeholder engagement. Through a combination of empirical data analysis and sentiment mapping across key stakeholders - including investors, company executives, and analysts - this study reveals how AI improves IPO valuation accuracy while highlighting sector-specific sentiment trends. Graphical
representations demonstrate the correlation between sentiment and valuation, showing that positive
sentiment often leads to higher valuations, whereas neutral or negative sentiment correlates with more
conservative pricing. Additionally, the study addresses the ethical and regulatory challenges that arise
from relying on AI in high-stakes financial decisions. By examining AI-driven IPO case studies, this
research provides a comprehensive understanding of how AI is transforming IPO processes, offering
actionable insights into the future of capital markets in an increasingly digital environment.