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Corporate digital transformation (CDT) has challenged traditional tax administration systems. This study examines the impact of CDT on tax avoidance behavior and tests whether tax authorities can identify this behavior.

Using data on listed companies on the Shanghai and Shenzhen Stock Exchanges from 2008 to 2020, this study applies the Heckman two-stage and cross-section models.

The results show that the higher the degree of CDT, the more aggressive the tax avoidance behavior. The CDT's impact on corporate tax avoidance is more significant under strong government tax efforts.

This study expands research on the economic consequences of CDT and the factors influencing corporate tax avoidance behavior. Moreover, it has important implications for governments to monitor tax avoidance behavior under the CDT, improve digital tax systems, and pay more attention to the tax administration of digital assets.

Of critical concern to the world is the need to reduce consumption and waste of natural resources. This study provides a multi-level exploration of the ways situational and transformational links between levels and challenges are related to the adoption and utilization of material flow cost accounting in Vietnam, to encourage green productivity.

Based on triangulation of public documents at different institutional levels and a set of semi-structured interviews, situational and transformational links and challenges for material flow cost accounting in Vietnam are examined using purposive and snowball sampling of key actors.

Using a multi-level framework the research identifies six situational and transformational barriers to implementation of material flow cost accounting and suggests opportunities to overcome these. The weakest links identified involve macro-to meso-situational and micro-to macro-transformational links. The paper highlights the dominance of meso-level institutions and lack of focus on micro transformation to cut waste and enable improvements in green productivity.

The paper identifies ways for companies in Vietnam to reduce unsustainability and enable transformation towards sustainable management and waste reduction.

The paper is the first to develop and use a multi-level/multi-time period framework to examine the take-up of material flow cost accounting to encourage transformation towards green productivity. Consideration of the Vietnamese case builds understanding of the challenges for achieving United Nations Sustainable Development Goal number 12, to help enable sustainable production and consumption patterns.

Online investment platforms offer an environment that may lead some traders into excessive behaviors akin to gambling. Over the last decade, gambling behaviors associated with the stock market have attracted the attention of many researchers but the literature on the subject remains scarce. This study aims to present the results of live interviews with a sample (N = 100) of retail investors trading online, and contrasts trading habits with gambling behaviors.

Participants are divided in three groups according to their score on an adapted version of the Problem Gambling Severity Index (referred to as the PGSI-Trading), and their trading habits and behaviors are compared.

The authors find that traders with higher PGSI-Trading scores are more likely to display gambling-related behaviors such as trading within a short timeframe, being motivated by making money quickly and experiencing high sensations when trading.

The sample is small but the authors proceeded this way in order to gather some qualitative data that would be helpful to clinicians in the Province of Quebec. The questionnaire used to classify traders at risk of being gamblers (PGSI-Trading) has not been validated.

The findings of this study will be helpful to clinicians who hwork with patients suffering from excessive online stock trading habits.

Clinicians observe an increasing number of patients who consult with excessive stock trading habits. This study has brought new information allowing clinicians to better understand how gambling manifests itself on the stock market.

To the authors’ knowledge, this study is the first to investigate the trading habits of individuals classified in terms of their score on an adapted PGSI questionnaire.