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For many global firms and corporate oligopolies, transfer pricing is essential. The transfer pricing literature as it is currently written is succinctly summarized in this study. The authors offer a thorough analysis of transfer pricing research in this study. This review sheds light on the top researchers, approaches, conclusions, theoretical and empirical gaps, and upcoming issues of transfer pricing research over the previous nine years through a methodical analysis of 29 research publications from the Scopus database (2014–2022). To help graduate students pursue further degrees in this area, such as a master's, thesis or PhD, this study will highlight five research issues.

This essay looks at five significant areas of tax avoidance and transfer pricing research. Some of these issues include determining the impact of transfer pricing regulations on various types of multinational corporations, assessing the effectiveness of transfer pricing regulations in preventing tax evasion, examining various policy options and determining the impact of transfer pricing on other economic outcomes using a systematic literature review.

The findings of this review demonstrate the need for transfer pricing research to look more closely at transfer pricing as a tool for business in addition to compliance and tax management.

This analysis concludes with future directions for transfer pricing research.

This paper aims to present a study on the effect of income and expense shifting on the corporate income tax evasion – an example of intentional noncompliance practiced by tax agents. The authors expected that the tool used would differentiate the extent of understatement of tax liability.

Two experiments were conducted in which young (N = 62) and experienced (N = 68) tax agents read a scenario placing them in a position of an employee responsible for tax planning and calculations of tax liabilities. The respondents’ task was to decide about the extent of the tax liability understatement using income or expense shifting.

Research demonstrated significantly higher extent of corporate income tax understatement when using income shifting compared to expense shifting in case of experienced tax agents (Study 2) and on tendency level among young tax agents (Study 1).

Results of the studies might be of interest to managers paying attention to tax procedures within the company, governmental agencies investigating corporate tax evasion, as well as educators responsible for tax agents’ initial training and lifelong learning.

This study concentrates on tax agents who are employed in companies and corporate income tax evasion, which has not been analyzed in the literature so far.

This research aims to examine the association between political connection and tax aggressiveness during the COVID-19 pandemic and the role of business ethics in the association between political connection and tax aggressiveness.

This study employs a multiple regression method for 147 manufacturing firms listed on the Indonesia Stock Exchange during the pandemic era.

Political connection has no association with tax aggressiveness. However, political connection has a negative (positive) association with tax aggressiveness in more (less) ethical firms. The results are robust after controlling for year-fixed effects, endogeneity issues and other tax aggressiveness measurements.

Political connection is often cited as the driver of unethical business, including tax aggressiveness. However, this paper claims and finds that political connection is a double-edged sword. Ethical firms use political connection to reduce their tax aggressiveness, and vice versa. Previous research has paid little attention to this topic. This paper also uses COVID-19 as a natural experiment to highlight the importance of corporate social responsibility activities as business ethics.

Environmental degradation resulting from human activities may adversely affect human health in multiple ways. Until now, policies aimed at mitigating environmental problems such as climate change, environmental pollution and damage to biodiversity have failed to clearly identify and drive the potential benefits of these policies on health. The conducted study assesses and demonstrates how specific environmental policies and instruments influence perceived human health in order to ensure input for a data-driven decision process.

The study was conducted for the 2004–2020 period in European Union (EU) countries with the use of dynamic panel data modeling. Verification of specific policies' impact on dependent variables allows to indicate this their effectiveness and importance. As a result of the computed dynamic panel data models, it has been confirmed that a number of significant and meaningful relationships between the self-perceived health index and environmental variables can be identified.

There is a strong positive impact of environmental taxation on the health index, and the strength of this relationship causes effects to be observed in the very short term, even the following year. In addition, the development of renewable energy sources (RES) and the elimination of fossil fuels from the energy mix exert positive, although milder, effects on health. The reduction of ammonia emissions from agriculture and reducing noise pollution are other health-supporting factors that have been shown to be statistically valid. Results allow to identify the most efficient policies in the analyzed area in order to introduce those with the best results or a mix of such measures.

The results of the authors' research clearly indicate the health benefits of measures primarily aimed at improving environmental factors, such as environmental taxes in general. The authors have also discovered an unexpected negative impact of an increase in the share of energy taxes in total taxes on the health index. The presented study opens several possibilities for further investigation, especially in the context of the rapidly changing geopolitical environment and global efforts to respond to environmental and health challenges. The authors believe that the outcome of the authors' study may provide new arguments to policymakers pursuing solutions that are not always easily acceptable by the public.

The paper traces the development of employee ownership in the UK since the 1980s. It proposes that employee ownership is a function of macro-level contexts and micro-level decisions, with the latter framed and guided by the former. The macro context comprises the regulatory framework and the provision of incentives to adopt employee ownership. The paper shows how the evolution of these has led to a steep increase in employee ownership in the last eight years.

The paper draws on several sources of empirical data to chart the development of employee ownership in the UK since the 1980s and to identify the current features of employee ownership. Two firm-level surveys conducted in 2015 and 2020/21 are supplemented by qualitative case study data collected in the early 1990s. An annual census of all employee-owned firms facilitates a comprehensive overview of the current state of UK employee ownership.

It is found that there has been a steep increase in the number of UK employee-owned firms since 2014 after several decades of uneven growth. This is attributed to the introduction of new incentives and to refinements of the regulatory framework. Over the period, there has been a shift from hybrid employee ownership, combining direct and indirect forms, to indirect ownership associated with the employee ownership trust model.

The paper provides an original history of employee ownership in the UK using rich and unique data, along with the most comprehensive picture of current employee ownership to date.

From the quantum game perspective, this paper aims to study a green product optimal pricing problem of the dual-channel supply chain under the cooperation of the retailer and manufacturer to reduce carbon emissions.

The decentralized and centralized decision-making optimal prices and profits are obtained by establishing the classical and quantum game models. Then the classical game and quantum game are compared.

When the quantum entanglement is greater than 0, the selling prices of the quantum model are higher than the classical model. Through theoretical research and numerical analysis results, centralized decision-making is more economical and efficient than decentralized decision-making. Publicity and education on carbon emission reduction for consumers will help consumers accept carbon emission reduction products with slightly higher prices. When the emission reduction increases too fast, the cost of emission reduction will form a significant burden and affect the profits of manufacturers and supply chain systems.

From the perspective of the quantum game, the author explores the optimal prices of green product and compares them with the classical game.

Micro and small enterprises (MSEs) play a crucial role in the development of any country by generating innovative ideas. However, they face inherent restrictions that hinder their innovation capabilities. It is essential to support innovation policies to overcome these barriers and foster innovation. This study aims to explore how innovation policies can reduce barriers to innovation in MSEs using the lens of innovation capabilities.

Through a multiple case study, the authors examined eight MSEs in São Paulo (Brazil) and five in Florence (Italy) to conduct this study. These countries share a similar level of importance when it comes to MSEs.

Current innovation policies could be more effective for MSEs if certain barriers they encounter are faced and resolved, such as limited financial resources and a scarcity of qualified workers. These barriers directly affect two key elements of their innovation capability: financial resources and human resources. Therefore, it is essential to develop innovation policies that target these elements directly to enable MSEs to overcome these obstacles and thrive.

This study aims to enhance the knowledge of how innovation policies can help alleviate obstacles to innovation and how they can influence the various components that comprise the innovation capability of MSEs. This research can be valuable for policymakers as it provides insight into which innovation policies impact each aspect of innovation capability, enabling them to choose the most suitable policy based on the specific needs and local circumstances of the MSEs.

This study aims to present the Chinese entrepreneurial environment and explore Chinese tertiary students’ online-startup motivation on live streaming platforms. Based on the COM-B behaviour changing theory, this paper discovers various influencing factors from environmental opportunity and personal capability aspects. It analyses their effects under the cooperative system established among official departments, industries and universities. Meanwhile, considering social and cultural control, it also refers to the uncertainty-avoidance dimension from the Hofstede cultural theory and re-evaluates its influence on Chinese tertiary students’ online-startup motivation.

The authors analyse 474 responses from online questionnaires through partial least squares path modelling and variance-based structural equation modelling. The paper claims that environmental opportunity and personal capability factors positively affect students’ online-startup motivation, but uncertainty-avoidance thinking plays a negative role. The study also measures the importance-performance map analysis to explore additional findings and discuss managerial implications.

Both platform support and official department support positively impact Chinese tertiary students’ online-startup motivation and entrepreneurial skills learned from universities are beneficial for them to build online-startup confidence. Meanwhile, influenced by the cooperative system implemented among official departments, industries and universities, official department support positively affects platform support and entrepreneurial skills. Conversely, influenced by Chinese traditional Confucian culture, uncertainty-avoidance thinking negatively affects tertiary students’ online-startup motivation.

This paper demonstrates the analysis of Chinese tertiary students’ online-startup motivation drawing on the COM-B behaviour changing and Hofstede cultural theories. Specifically, this study divides influencing factors into three specific aspects as follows: environmental opportunity, personal capability and social and cultural control. Unlike existing research applying traditional research models, the combination of the COM-B behaviour changing theory and the Hofstede cultural theory could be conducive to making the research model reflect influencing factors and present their different relationships.

The purpose of this paper is to (a) examine the current state of the digital economy in Southeast Asia (SEA), the challenges and opportunities derived from digital transformation and the digital economy, and the impact of the digital economy on SEA, especially human and physical capital development, and (b) propose policy recommendations for SEA countries to better manage digital transformation.

This is a conceptual paper. The theoretical framework has been built from the three-sector governance approach to identify the issues of the digital economy and propose solutions to address the issues. Specifically, it examines the role and activities of the public sector, the private sector and the third sector to address the challenges posed by the digital economy, especially human and physical capital development.

This paper revealed challenges and opportunities derived from the experience of Southeast Asian countries and proposed several policies recommendations, including a common data policy and payment platform for the Asian region, a good training and development policy to equip the workforce with digital skills, and digital mindset as well as build cybersecurity capability and capacity at the regional level.

This paper is significant as it examines the development of the digital economy from an interdisciplinary perspective – including economics, digitalisation, governance, management, public policy, technology and human resource development. It also provides better insights into how SEA's digital economic development can be further improved to contribute to a sustainable regional economy.

This article revisits some theories and concepts of public administration, including those related to public value, transaction costs and social equity, to analyze the advantages and disadvantages of using artificial intelligence (AI) algorithms in public service delivery. The author seeks to mobilize theory to guide AI-era public management practitioners and researchers.

The author uses an existing task classification model to mobilize and juxtapose public management theories against artificial intelligence potential impacts in public service delivery. Theories of social equity and transaction costs as well as some concepts such as red tape, efficiency and economy are used to argue that the discipline of public administration provides a foundation to ensure algorithms are used in a way that improves service delivery.

After presenting literature on the challenges and promises of using AI in public service, the study shows that while the adoption of algorithms in public service has benefits, some serious challenges still exist when looked at under the lenses of theory. Additionally, the author mobilizes the public administration concepts of agenda setting and coproduction and finds that designing AI-enabled public services should be centered on citizens who are not mere customers. As an implication for public management practice, this study shows that bringing citizens to the forefront of designing and implementing AI-delivered services is key to reducing the reproduction of social biases.

As a fast-growing subject, artificial intelligence research in public management is yet to empirically test some of the theories that the study presented.

The paper vulgarizes some theories of public administration which practitioners can consider in the design and implementation of AI-enabled public services. Additionally, the study shows practitioners that bringing citizens to the forefront of designing and implementing AI-delivered services is key to reducing the reproduction of social biases.

The paper informs a broad audience who might not be familiar with public administration theories and how those theories can be taken into consideration when adopting AI systems in service delivery.

This research is original, as, to the best of the author’s knowledge, no prior work has combined these concepts in analyzing AI in the public sector.