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This chapter presents a review of the recent sales and use tax (SUT) literature for accountants, focusing on articles published between 2000 and 2011 in traditional accounting outlets. State and local taxes are an important component of accounting research, but the SUT element of state and location taxation has not been reviewed from an accounting perspective. This review indicates that most recent SUT research has focused on evaluating current or proposed SUT structures, or on empirically studying the antecedents and consequences of SUT policy. Behavioral researchers have substantial opportunities to contribute to the SUT field in future studies by conducting surveys, behavioral experiments, and qualitative case studies to further expand the field's understanding of SUT's antecedents and consequences. Overall, this chapter provides a comprehensive overview of recent SUT research that can help to foster interest of SUT within behavioral accounting research and beyond.

The Models of Child Health Appraised (MOCHA) project identified the different models of primary care that exist for children, examined the particular attributes that might be different from those directed at adults and considered how these models might be appraised. The project took the multiple and interrelated dimensions of primary care and simplified them into a conceptual framework for appraisal. A general description of the models in existence in all 30 countries of the EU and EEA countries, focusing on lead practitioner, financial and regulatory and service provision classifications, was created. We then used the WHO ‘building blocks’ for high-performing health systems as a starting point for identifying a good system for children. The building blocks encompass safe and good quality services from an educated and empowered workforce, providing good data systems, access to all necessary medical products, prevention and treatments, and a service that is adequately financed and well led. An extensive search of the literature failed to identify a suitable appraisal framework for MOCHA, because none of the frameworks focused on child primary care in its own right. This led the research team to devise an alternative conceptualisation, at the heart of which is the core theme of child centricity and ecology, and the need to focus on delivery to the child through the life course. The MOCHA model also focuses on the primary care team and the societal and environmental context of the primary care system.

In this study, the taxation knowledge, service, and sanction of the head of village government financial affairs (KAUR of village financial) in Gunung Kidul Regency, Indonesia, were investigated. The data were the primary data obtained by using questionnaires and interview methods. The respondents consisted of 144 of the KAUR of village financial in Gunung Kidul Regency. The sampling data were obtained using a convenience sampling method and then examined by validity test, reliability test, classical assumption test, adjusted R², and t-value test. The obtained questionnaire data showed that the data were valid, reliable, and appropriate to the classical assumption test. The adjusted R² showed a strong correlation of the dependent variable to the independent variable. Furthermore, the t-tested value results showed that the KAUR of village financial in Gunung Kidul Regency fully understood the responsibility of the taxation knowledge, services, and sanctions.

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.

The objective of this chapter is to compare the measurement bases of income and expenditures found in International Public Sector Accounting Standards (IPSAS) used in Public Accounts with those in the statistical rules used in National Accounts/Government Finance Statistics (GFS). Both frameworks apply an accrual methodology, but, while some governments appear dubious about adopting the IPSAS framework, the National Accounts framework is more ‘tried and tested’ for government financial reporting on an international scale. The practical application of the accrual methodology in the two frameworks differs to a certain extent. These differences provide learning opportunities for both frameworks.

In the aftermath of the financial crisis, English local government faced a period of significant budget reduction and uncertainty. Austerity measures were effectively rolled out over several budget iterations, resulting in a 37% real-term reduction in core central government funding, equivalent to a 25% reduction in income/spending power (including council tax) between 2010 and 2011 and 2015 and 2016. At the same time, changes in government policy in a range of areas between 2011 and 2012 and 2015 and 2016 created 164 new burdens on local government, with an estimated value of £11.5 billion, many of which were unfunded. All of this during a period when local government was being encouraged to freeze council tax and when natural pressure on locally collected taxation and services was increasing due to the economic recession.

This chapter reviews the responses of four English local governments to the austerity period triggered by the onset of the global financial crisis in 2007. For the English councils the results develop into two main themes. Firstly, there appeared to be a common set of anticipatory and coping capacities employed both in the lead up to the funding cuts from 2010 onwards and in the way councils subsequently dealt with aspects of the crisis. Secondly, despite this commonality, the specific and local contexts experienced by each council, both internally and externally, determined their overall path to dealing with austerity. These two paths were self-regulation and constrained adaption.

For many years, one of the central ambitions of shifting Danish governments has been to maintain the position as an e-government frontrunner. The overall dream of administrators has been and remains to produce personalised social services efficiently. Shifting Danish governments have followed a centralised, party-neutral and consensual path to digitalisation. The efforts have been based on a centralised civil registration number system (CPR) established in 1968. However, the quest for efficient, personalised services has also stimulated debate in Denmark as to whether the state is obtaining too much personalised information and risks violating the privacy of its own citizens. Digitalisation efforts, especially the out-of-office efforts, cannot be pushed without public legitimacy attached to the process. Furthermore, Danish legislation must be changed substantially to pave the way for the increased use of advanced digital tools. Algorithmic tools cannot be trusted to solve all tasks. These dilemmas illustrate that the days of high political consensus in the Danish digitalisation efforts may very well be over. Other countries can learn four overall lessons from the Danish experiences: (1) although a high level of digitalisation can be reached using a top-down, nonpartisan approach, digitalisation will always be political, (2) experimentation and the failures attached to digitalisation can come at a very high cost, (3) effort will benefit greatly from citizen trust, especially in out-of-office efforts and (4) the public legitimacy of digitalisation must be based on strong mechanisms of social and political accountability.