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This paper aims to analyze the impact of tax digitalization, focusing on artificial intelligence (AI), machine learning and blockchain technologies, on enhancing tax compliance behavior in various contexts. It seeks to understand how these emerging digital tools influence taxpayer behaviors and compliance levels and to assess their effectiveness in reducing tax evasion and avoidance practices.

Using a systematic review technique with the Preferred Reporting Items for Systematic Reviews and Meta-Analyses method, this study evaluates 62 papers collected from the Scopus database. The papers were analyzed through textometry of titles, abstracts and keywords to identify prevailing trends and insights.

The review reveals that digitalization, particularly through AI and blockchain, significantly enhances tax compliance and operational efficiency. However, challenges persist, especially in emerging economies, regarding the adoption and integration of these technologies in tax systems. The findings indicate a global trend toward digital Tax Administration 3.0, emphasizing the importance of regulatory frameworks, capacity building and simplification for small and medium enterprises (SMEs).

The findings provide guidance for policymakers and tax administrations, underscoring the necessity of strategic planning, regulatory backing and global cooperation to effectively use digital technologies in tax compliance. Emphasizing the need for tailored support for SMEs, the study also calls for expanded research in less represented areas and specific sectors, such as SMEs and developing economies, to deepen global insights into digital tax compliance.

This study has attempted to fill the gap in the literature on the comprehensive impact of fiscal digitalization, particularly AI-based, on tax compliance across different global contexts, adding to the discourse on digital taxation.

The purpose of this paper is to help in the establishment of the first fabrication laboratory (FabLab) in Tunisia. The FabLab movement offers many interesting opportunities through value creation, innovation, training and access to digital manufacturing technologies. A newly created FabLab should be well-positioned in terms of business model, purpose and management. The aim of this paper is to conduct a comparative analysis of FabLabs in developed countries (mainly in France and Luxembourg) and to provide recommendations on the possible development of a FabLab in Tunisia (FabLabENIT).

Twelve FabLabs were visited and experts from the makers movement were interviewed. Data from the visits and interviews were analysed using lexicometric tools. This methodology is based on three main steps: first, the identification and selection of panel of studied FabLabs interviews; second transcribing and coding for IRaMuTeQ software; and third, correspondence analysis.

The correspondence analysis determined five main factors of analysis that were interpreted using the most correlated words. The analysis of the correlation of the FabLabs and these five factors showed that FabLabENIT was strongly correlated with the third factor (interpreted as the organisation and structure factor). Recommendations for the purpose, local impact and methods were derived using the position of FabLabENIT in relation to the other factors.

This study highlighted five main topics that characterise FabLabs in developing countries before and after their creation. A second practical contribution of this paper is that it provides a framework for FabLab managers and founders to anticipate possible trajectories of evolution for their organisations, especially in an emerging country. Another contribution, both practical and methodological, is the demonstration of the use of textual interview analysis tools (mainly correspondence analysis) to determine the main practices and characteristics of a creative organisation, such as a FabLab.

One original feature of this paper is the topic of the study, especially in the current context of the COVID-19 outbreak, in which the FabLab movement provided interesting solutions that were designed and manufactured using digital manufacturing technologies. A second originality resides in the use of lexicometric techniques to analyse the information that was discussed during the interviews.

This study aims to analyze the tax compliance behavior of family firms by integrating social and psychological norms with legitimacy determinants, focusing specifically on the Moroccan context.

Employing a qualitative research design, the study conducted semi-structured interviews with 30 chief executive officers (CEOs) of Moroccan family firms. The data were analyzed using thematic analysis to unravel the interplay between individual beliefs and societal norms.

The findings reveal a complex interplay between the personal norms of CEOs and chief financial officers (CFOs) and wider societal and cultural expectations, significantly influencing tax compliance behavior. The study identifies the multifaceted nature of tax compliance, which is shaped by personal ethics, family values and the dominant societal tax culture.

The research is limited by its qualitative approach and focus on Moroccan family businesses, which may not be generalizable to other contexts. Future studies could use a quantitative approach and expand to other geographical settings for a more comprehensive understanding.

Insights from the study can assist policymakers and tax authorities in developing culturally sensitive tax compliance strategies that resonate with family business values.

The research underscores the importance of considering sociocultural dimensions in tax compliance, fostering a more cooperative relationship between family businesses and tax authorities.

The study contributes a novel perspective by synthesizing social, psychological and legitimacy factors in understanding tax compliance in the unique context of family businesses.

The purpose of this study is to present a systematic review of the online service failure (OSF) literature and conduct an exhaustive analysis of academic research on this emerging research area.

The current study has adopted a structured systematic literature review approach to synthesize and assess the OSF literature. Further, the study uses the Theory-Context-Characteristics-Methodology (TCCM) framework to propose future research directions in the OSF domain.

This systematic review shows that OSF research is still developing and remains mainly incoherent. Further, the study develops a conceptual framework integrating the frequently reported antecedents, mediators, moderator and consequences in the extant literature. This review also synthesizes the theoretical perspectives adopted for this domain.

The study followed specific inclusion and exclusion criteria to shortlist articles. Further, articles published only in the English language were considered. Hence, the findings of this review cannot be generalized to all OSF literature.

This systematic review has classified antecedents into customers' and service providers' roles which will enable online service providers to understand all sets of factors driving OSF. It also synthesizes and presents service recovery strategies and emphasizes the role of online customer support to fix OSF.

The OSF literature is still developing and remains highly incoherent, suggesting that a synthesized review is needed. This study has systematically reviewed and synthesized the OSF literature to study its development over time and proposes a framework which provides a comprehensive understanding of OSF.

This paper critically analysed 195 articles with the objectives of providing a clear understanding of the current City Information Modelling (CIM) implementations, identifying the main challenges hampering the uptake of CIM and providing recommendations for the future development of CIM.

This paper adopts the PRISMA method in order to perform the systematic literature review.

The results identified nine domains of CIM implementation including (1) natural disaster management, (2) urban building energy modelling, (3) urban facility management, (4) urban infrastructure management, (5) land administration systems, (6) improvement of urban microclimates, (7) development of digital twin and smart cities, (8) improvement of social engagement and (9) urban landscaping design. Further, eight challenges were identified that hinder the widespread employment of CIM including (1) reluctance towards CIM application, (2) data quality, (3) computing resources and storage inefficiency, (4) data integration between BIM and GIS and interoperability, (5) establishing a standardised workflow for CIM implementation, (6) synergy between all parties involved, (7) cybersecurity and intellectual property and (8) data management.

This is the first paper of its kind that provides a holistic understanding of the current implementation of CIM. The outcomes will benefit multiple target groups. First, urban planners and designers will be supplied with a status-quo understanding of CIM implementations. Second, this research introduces possibilities of CIM deployment for the governance of cities; hence the outcomes can be useful for policymakers. Lastly, the scientific community can use the findings of this study as a reference point to gain a comprehensive understanding of the field and contribute to the future development of CIM.