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Purpose: Evaluation of the reform of public policy of digital economy taxation in Ukraine under conditions of military threats.

Need of the Study: The global digital transformation of the economy gives the IT sector priority positions in shaping public policy goals. The world community is searching for optimal models of digital business taxation, which can enhance its global investment attractiveness. In 2021, Ukraine introduced new tax rules on digital services; however, the war launched on 24 February 2022 made irreversible changes for businesses. The Ukrainian government started a new special tax regime, whose impact on the business environment needs to be thoroughly studied.

Methodology: This research is based on the content analysis of the legal framework of state policy on taxation of digital economy services.

Findings: The authors found that the reforms in the taxation of digital economy services carried out in Ukraine are designed to create incentives for attracting foreign IT companies and can create an effective tax competitive advantage for our country. At the same time, the special facilitated tax regime for the period of martial law in Ukraine creates a certain buffer in counteracting the threatening economic consequences of the war in Ukraine.

Practical Implications: The study summarises major taxation amendments and special conditions under martial law in Ukraine that affect the development of the digital economy, which allows for assessing the consequences for the business environment in the national IT sector.

Digitization is the process of transforming analog systems into digital ones, and it has become a crucial factor in the sustainable development of emerging economies. Although implementing digitization may be challenging due to limited budgets, missing strategies, pushback from employees, and the existing organizational structure, it can bring multifaceted benefits to the economy, such as improved employment and income, enhanced access to knowledge and education, and reduced costs for companies and countries. Moreover, digitization can significantly impact economic growth, as it can create new job opportunities, foster innovation, and improve infrastructure, among other benefits. The United Nations Sustainable Development Goals (SDGs) provide a global agenda for creating a more sustainable, equitable, and prosperous future by 2030, and digital technologies have become increasingly important in addressing the challenges of achieving these goals, particularly for emerging economies. However, achieving these ambitious goals presents significant challenges, particularly for emerging economies. Hence, this literature review aims to discuss the potential impact of digital technologies on the implementation of the SDGs in emerging economies, supported by scholarly research and opinions. In conclusion, digital technologies have significant potential to contribute to the achievement of the SDGs by promoting economic growth and innovation while also promoting sustainability, creating a more prosperous and equitable world for all.

The digital economy has become a new engine for economic development, promoting the upgrading and transformation of traditional industries as well as fostering emerging industries and forms of business. Nonetheless, how does the digital economy affect innovation? The research objective is to explore the specific impact of the digital economy on innovation output.

This paper innovatively adopts the dynamic panel data model (DPDM) to carry out an empirical study on the impact of the digital economy on innovation output, through the observation of 30 provincial-level administrative regions in China. Furthermore, the paper innovatively analyzes the impact of different dimensions of the digital economy on innovation output and the impact of the digital economy on different dimensions of innovation output.

It is found that the digital economy is conducive to boosting innovation output considering innovation continuity. Specifically, the driving impact of core industries and enterprise application of digital economy on innovation output is more prominent, but the driving impact of infrastructure and personal application on innovation output is not fully played. Meanwhile, the driving impact of the digital economy on the innovation output quality is more significant than that digital economy on the innovation output quantity.

This study employs a DPDM for the first time to investigate the specific impact of the digital economy on innovation output, and contributes to the existing literature on the digital economy and digital economy-driven innovation. The findings offer a comprehensive explanation for the impact of the digital economy on innovation output, which has reference value for the formulation of innovation policies driven by digital economy, thereby providing impetus for the sustained and stable development of China's economy.

Driven by the development of the global digital economy, knowledge management in industrial enterprises offers more possibilities for green innovation. Based on the perspective of external knowledge sources, this study aims to construct a panel regression model to explore the relationship between digital economy and industrial green innovation efficiency.

Panel data from 30 regions in China from 2011 to 2020 were selected as research samples. All data are obtained from national and provincial statistical yearbooks. Coupling coordination degree analysis, entropy method, panel regression analysis, robustness test and threshold effect test by Stata 16.0 were used to test the hypotheses.

The empirical results demonstrate the hypotheses and reveal the following findings: the digital economy is positively related to industrial green innovation efficiency and external knowledge sources, and external knowledge sources mediate the relationship between them. Moreover, based on the threshold test results, the digital economy has a double-threshold effect on industrial green innovation efficiency.

Based on the perspective of external knowledge sources, the proposed mediating mechanism between the digital economy and industrial green innovation efficiency has not been established previously, further enriching the research on the antecedents and outcomes of external knowledge sources. Moreover, this study estimated the direct influence mechanism and double-threshold effect of the digital economy on industrial green innovation efficiency from theoretical and empirical analysis, thus responding to the call of scholars and adding to existing research on how the digital economy affects the green transformation of industrial enterprises.

The integration of the digital economy and the real economy has been a key focus in promoting digital economic development. It denotes a comprehensive digital transformation of national economic activities regarding technological infrastructure and production modes, which is crucial for establishing a modern economic system, advancing industrial infrastructure and modernizing industrial chains.

Firstly, the study delves into the internal logic behind the emergence of the new development dynamic resulting from digital technology's evolution. Secondly, it explores the mechanism of mutual promotion and support between the new development dynamic and the digital economy based on China's shift in focus from international engagement to the domestic economy during different stages of industrialization. Subsequently, it analyzes the characteristics and critical factors of digital economy development and examines the macro-, meso- and micro-level constraints on these factors. Finally, the paper explores approaches to promoting digital economy development while constructing the new development dynamic and provides relevant policy suggestions.

The construction of the new development dynamic and the development of the digital economy are inextricably linked, and only by mutually reinforcing each other can they provide an inexhaustible impetus for China's high-quality economic development.

The new development dynamic and the digital economy development form an indivisible whole. The new development dynamic creates the necessary conditions for digital economy development and promotes the formation of digital production modes. In turn, the development of the digital economy should strive to improve the mainstay position of the domestic economy, enhance the synergy between the domestic economy and international engagement, upgrade value chains while improving the supply and the industrial chains in China and ensure a parallel increase in labor income alongside improved productivity.

This study examines the intersection of emerging Islamic economies and the digital economy in the context of the United Nations sustainable development goals (UN SDGs). This study aims to investigate the opportunities, challenges and barriers faced by emerging Islamic economies in the context of the digital economy. It specifically focuses on how these economies can contribute to the achievement of UN SDGs established in 2015. In addition, the study explores the prospects of Islamic digital finance and its potential to facilitate the adoption of the UN SDGs.

The following components outline the design, methods and approach of this study, identify and select specific UN SDGs that are relevant to the research aims. These selected goals serve as the basis for evaluating the impact of conventional and Islamic digital financial inclusion, gathered data from credible sources such as Bloomberg and Refinitiv Thomson Reuters to support the analysis. These sources provide comprehensive data on global indicators, progress and targets related to the UN SDGs, compare and evaluate the impact of both conventional and Islamic digital financial inclusion strategies on the selected UN SDGs; the study uses qualitative interpretation of the gathered data, which involves identifying patterns, themes and connections within the data to draw meaningful conclusions.

Results revealed that Islamic digital finance has the potential to contribute significantly to achieving the UN SDGs by promoting financial inclusion, encouraging ethical investments, supporting small and medium enterprises, promoting sustainable investments and leveraging technology to expand access to Islamic financial services and support sustainable investments.

While there are many potential benefits of Islamic digital finance in helping to achieve the UN SDGs, there are also several limitations that should be considered in research, such as limited access to digital infrastructure, regulatory challenges, product offerings, scale, awareness and adoption. Addressing these limitations will be critical to maximizing the potential of Islamic digital finance to contribute to achieving the UN SDGs.

This study points to an important gap in the literature; for practitioners, this study has significant managerial consequences for achieving the UN SDGs in emerging economies by facilitating social impact investments and promoting ethical and sustainable investments.

This study’s uniqueness lies in its exploration of the limited exploration of connecting the implementation of digital financial systems to promote UN SDGs within emerging Islamic economies.

By discussing the spatial spillover effect and regional heterogeneity of digital economy and green agricultural development level, this paper aims to provide countermeasures and suggestions for the better development of green agriculture in the contemporary era when digital economy is universally developed and at the same time provide development suggestions suitable for green agriculture's development characteristics and initial conditions for different regions.

This paper discusses the theoretical foundation of the digital economy and green agriculture development and utilizes panel data from 30 provinces in China from 2011 to 2018. By employing the Super-Efficiency Slack-based Measure and Malmquist-Luenberger (SBM-ML) model based on unexpected output to measure the total factor productivity of green agriculture and employing the spatial panel Durbin model to empirically test the spatiotemporal effects of the digital economy on green agriculture development from both temporal and spatial dimensions. Finally, the model is tested for robustness as well as heterogeneity.

The research findings are as follows: First, from the perspective of time effect, digital economy has a continuous driving effect on the development of green agriculture and with the passage of time, this effect becomes more and more prominent; second, from the perspective of spatial effect, digital economy has a significant positive impact on the development of local green agriculture, while digital economy has a significant negative impact on the development of surrounding green agriculture. Finally, the impact of digital economy on the development of green agriculture shows significant differences in different dimensions and regions.

As an important driver of economic growth, the digital economy has injected new impetus into agricultural and rural development. Along with the intensifying environmental pollution problems, how to influence the green development of agriculture through the digital economy is a proposition worthy of attention nowadays. This paper analyzes the relationship between the digital economy and agricultural green development in multiple dimensions by exploring the temporal and spatial spillover effects of the digital economy on agricultural green development, as well as the heterogeneity in different dimensions and in different regions and derives policy insights accordingly in order to improve relevant policies.

This paper evaluates the level of the digital economy in Chinese cities based on digital industrialization and industrial digitalization. The research focuses on the effects of spatial mechanism of the urban digital economy on the quality of firms’ exported products.

The authors use the principal component analysis method to evaluate the level of China’s urban digital economy, and spatial metrology to measure the spatial effects of the digital economy on product quality.

The findings suggest that the urban digital economy can expand the quality of firms’ exports. The digital economy has spatial dependence, spatial spillover and spatial heterogeneity on product quality. At the same time, the spatial effect has a significant nonlinear effect and threshold effect. Further decomposition shows that industrial digitalization is the core factor of enterprises’ export products quality, and the micro-mechanism of this impact is mainly manifested in optimization of resource allocation.

The innovation of this paper is reflected explicitly in exploring the quality upgrading of export products from the background of the digital economy, providing a reference for the improvement of China’s export trade competitiveness and the cultivation of a trade power. The authors studied two different mechanisms (specialization division of labor and optimization of resource allocation) to explain the spatial imbalance of export product quality to provide empirical support for enterprises and government departments to formulate quality upgrading policies accurately.

The study aims to take a step back and take the big picture of how digital capitalism is changing people's ways of living and production. On that basis, China should enhance its digital governance rationally and develop the digital economy efficiently, thereby bringing its socialist economy to new heights.

The rise of digital capitalism in the 1990s has profoundly changed the ways of consumption, employment, production organization and investment in the realm of capitalism.

Digital Capitalism has not changed the nature of capitalism, that is, exploitation and capital accumulation, which continue only in a more profound, extensive and covert way.

For the economy of socialist China to grow in the new era, China should tap into digital economy platforms, take a people-centered approach and let the people jointly develop the digital economy, share the fruits of development and participate in the governance of the digital economy. The government should leverage its modern digital governance and a high-quality digital economy to meet people's ever-growing demand for a better life.

The European Union’s Digital Markets Act (DMA) calls for far-reaching changes to the way economic activity will occur in EU digital markets. Before its remedies are imposed, it is critical to assess their impacts on individual markets, the digital sector, and the overall European economy. The European Commission (EC) released an Impact Assessment in support of the DMA that purports to evaluate it using cost/benefit analysis.

An economic evaluation of the DMA should consider its full impacts on dynamic competition. The Impact Assessment neither assesses the DMA's impact on dynamic competition in the digital economy nor evaluates the impacts of specific DMA prohibitions and obligations. Instead, it considers benefits in general and largely ignores costs. We study its benefit assessments and find they are based on highly inappropriate methodologies and assumptions. A cost/benefit study using inappropriate methodologies and largely ignoring costs cannot provide a sound policy assessment.

Instead of promoting dynamic competition between platforms, the DMA will likely reinforce existing market structures, ossify market boundaries, and stunt European innovation. The DMA is likely to chill R&D by encouraging free riding on the investments of others, which discourages making those investments. Avoiding harm to innovation is critical because innovation delivers large, positive spillover benefits, driving increases in productivity, employment, wages, and prosperity.

The DMA prioritizes static over dynamic competition, with the potential to harm the European economy. Given this, the Impact Assessment does not demonstrate that the DMA will be beneficial overall, and its implementation must be carefully tailored to alleviate or lessen its potential to harm Europe’s economic performance.