This article looks at how enhanced digitalization of tax administration can raise both taxpayer service and enforcement effectiveness and address potential bottlenecks and barriers to BRI trade and investment.The arti...This article looks at how enhanced digitalization of tax administration can raise both taxpayer service and enforcement effectiveness and address potential bottlenecks and barriers to BRI trade and investment.The article also draws on the extensive experiences from BRI jurisdictions and elsewhere in the world,points to potential learning points for BRI tax administrations.展开更多
Video gaming has been rising rapidly to become one of the primary entertainment media,especially during the COVID-19 pandemic.Playing video games has been reported to associate with many psychological and behavioral t...Video gaming has been rising rapidly to become one of the primary entertainment media,especially during the COVID-19 pandemic.Playing video games has been reported to associate with many psychological and behavioral traits.However,little is known about the connections between game players’behaviors in the virtual environment and environmental perceptions.Thus,the current data set offers valuable resources regarding environmental worldviews and behaviors in the virtual world of 640 Animal Crossing:New Horizons(ACNH)game players from 29 countries around the globe.The data set consists of six major categories:1)socio-demographic profile,2)COVID-19 concern,3)environmental perception,4)gameplaying habit,5)in-game behavior,and 6)game-playing feeling.By making this data set open,we aim to provide policymakers,game producers,and researchers with valuable resources for understanding the interactions between behaviors in the virtual world and environmental perceptions,which could help produce video games in compliance with the United Nations(UN)Sustainable Development Goals.展开更多
The COVID-19 pandemic has shown us the societal importance of tax administration service delivery capacities and agility.Tax administration capacity is a key factor for nurturing both societal resilience and domestic ...The COVID-19 pandemic has shown us the societal importance of tax administration service delivery capacities and agility.Tax administration capacity is a key factor for nurturing both societal resilience and domestic resource mobilisation.Tax administrations around the globe are implementing new digital technologies to enhance taxpayer service quality,reduce operational and compliance burdens and increase revenues.In addition to the ongoing incremental improvement of the core tax administration functions,there are also increasing signs of transformation towards a more fundamental change in the nature of tax administration.This concerns a more system-wide compliance management approach in which tax administrations try to closely engage with the natural systems that taxpayers use to manage their business,engage in transactions and communicate in order to reduce errors,minimise burdens and increasingly build tax compliance.This paper explores the way in which tax administrations are enhancing the capacity of core functions and are preparing for a more holistic compliance management approach,including using an increasing amount of digital data sources facilitated by the introduction of new digital innovations.展开更多
文摘This article looks at how enhanced digitalization of tax administration can raise both taxpayer service and enforcement effectiveness and address potential bottlenecks and barriers to BRI trade and investment.The article also draws on the extensive experiences from BRI jurisdictions and elsewhere in the world,points to potential learning points for BRI tax administrations.
文摘Video gaming has been rising rapidly to become one of the primary entertainment media,especially during the COVID-19 pandemic.Playing video games has been reported to associate with many psychological and behavioral traits.However,little is known about the connections between game players’behaviors in the virtual environment and environmental perceptions.Thus,the current data set offers valuable resources regarding environmental worldviews and behaviors in the virtual world of 640 Animal Crossing:New Horizons(ACNH)game players from 29 countries around the globe.The data set consists of six major categories:1)socio-demographic profile,2)COVID-19 concern,3)environmental perception,4)gameplaying habit,5)in-game behavior,and 6)game-playing feeling.By making this data set open,we aim to provide policymakers,game producers,and researchers with valuable resources for understanding the interactions between behaviors in the virtual world and environmental perceptions,which could help produce video games in compliance with the United Nations(UN)Sustainable Development Goals.
文摘The COVID-19 pandemic has shown us the societal importance of tax administration service delivery capacities and agility.Tax administration capacity is a key factor for nurturing both societal resilience and domestic resource mobilisation.Tax administrations around the globe are implementing new digital technologies to enhance taxpayer service quality,reduce operational and compliance burdens and increase revenues.In addition to the ongoing incremental improvement of the core tax administration functions,there are also increasing signs of transformation towards a more fundamental change in the nature of tax administration.This concerns a more system-wide compliance management approach in which tax administrations try to closely engage with the natural systems that taxpayers use to manage their business,engage in transactions and communicate in order to reduce errors,minimise burdens and increasingly build tax compliance.This paper explores the way in which tax administrations are enhancing the capacity of core functions and are preparing for a more holistic compliance management approach,including using an increasing amount of digital data sources facilitated by the introduction of new digital innovations.
