Research on C2C e-commerce taxation based on mixed decision game

The rapid rise of C2C e-commerce in China has brought serious difficulties to China's tax collection and management. Based on the principle of progressive taxation, the necessity of Taxation on C2C e-commerce is analyzed and discussed. It is shown that the absence of Taxation in C2C e-commerce is contrary to the principle of tax equity and tax neutrality, and the tax revenue is lost.It is demonstrated that it is imperative that China to implement C2C e-commerce taxation in a comprehensive and standardized way. By constructing a hybrid decision game model between C2C business operators and tax authorities, the static game analysis of incomplete information is conducted for the balance of interests between tax authorities and e-commerce operators.

Research on C2C E-Commerce Taxation Based on Mixed Decision Game

The rapid rise of C2C e-commerce in China has brought serious difficulties to China's tax collection and management. Based on the principle of progressive taxation, the necessity of Taxation on C2C e-commerce is analyzed and discussed. It is shown that the absence of Taxation in C2C e-commerce is contrary to the principle of tax equity and tax neutrality, and the tax revenue is lost.It is demonstrated that it is imperative that China to implement C2C e-commerce taxation in a comprehensive and standardized way. By constructing a hybrid decision game model between C2C business operators and tax authorities, the static game analysis of incomplete information is conducted for the balance of interests between tax authorities and e-commerce operators.

Gamification or How to Make a “Green” Behavior Become a Habit

One of the main challenges faced by tourist destinations is waste management. A poor waste collection and management policy is an additional factor affecting the tourist destination's sustainability within this general problem. These situations are trying to be solved with incentives derived from gamification tools that motivate people to recycle. This study, within the scope of a European project called UrbanWaste, found significant results that suggested that this tool can promote recycling behavior, but what happens when customers come back home? Gamification even makes a habit take root in the people who use it by activating external motivators. This recycling habit emanates from an altruistic feeling and aims to leave a better world for future generations (intrinsic motivation). However, they also recommend the app to show a benevolent image by making the behavior visible (internalized extrinsic motivation) and improving destination branding.

Research on the Reform of Real Estate Taxation in the Personal Housing Ownership Link

Housing is related to the well-being of people’s livelihood, but at present, the real estate market is overheated, and the price of commercial housing remains high. The implementation of the reform of real estate tax in Shanghai and Chongqing has aroused heated discussions in the society. A timely promotion of real estate tax reform and legislation can play a role in tax regulation. This study takes the reform of real estate tax in regard to personal housing ownership link as the research theme and discusses the setting of collection scheme, the application of tax evaluation technology, as well as tax collection and management.

Regional Peer Effects of Corporate Tax Avoidance

This study empirically demonstrates significant regional peer effects due to tax avoidance. We used peer companies’ idiosyncratic stock returns as an instrumental variable to address potential endogeneity problems. The heterogeneity analysis indicates that for companies with a stronger intensity of regional tax collection and management, a higher degree of informatization, and companies with a low management shareholding ratio, the regional peer effects of enterprise tax avoidance are more significant. Finally, we determined that the managers’ information learning, reputation consideration, and information communication are key mechanisms propagating peer effects. The conclusions of this paper enrich and expand the peer effect theory of corporate tax avoidance, thereby providing a theoretical basis and empirical evidence for tax authorities in supervising corporate tax avoidance.

REDbox: a comprehensive semantic framework for data collection and management in tuberculosis research

The outcomes of a clinical research directly depend on the correct definition of the research protocol, the data collection strategy and the data management plan. Furthermore, researchers often need to work within challenging contexts, such as in Tuberculosis services, where human and technological resources for research may be rare. The use of Electronic Data Capture systems, such as REDCap and KoBotoolbox, can help to mitigate such risks and to enable a reliable environment to conduct health research and promote results dissemination and data reusability. The proposed solution was based on needs pinpointed by researchers, considering the lack of an embracing solution to conduct research in low resources environments. The REDbox framework was built to enhance data collection, management and sharing in tuberculosis research, while providing a better user experience. The relevance of this article lies in the innovative approach to support TB research by combining existing technologies and developing support features. When focusing on positive aspects of each tool, it is possible to underpin tuberculosis research by improving data collection, management capability and security. Furthermore, the aggregation of meaning in raw data helps to promote the quality and the availability of research data.

Digital Strategies to Improve Food Assistance in Disasters: A Scoping Review

Objective: Modern digital strategies, including Internet of Things, machine learning, and mobile applications, have revolutionized situational awareness during disaster management. Despite their importance, no review of digital strategies to support emergency food security efforts has been conducted. This scoping review fills that gap. Methods: Keywords were defined within the concepts of food assistance, digital technology, and disasters. After the database searches, PRISMA guidelines were followed to perform a partnered, 2-round scoping literature review. Results: The search identified 3201 articles, and 26 articles met criteria and were included in the analysis. The data types used to describe the tools were text/opinion (42.3%), qualitative (23.1%), system architecture (19.2%), quantitative and qualitative (11.5 %), and quantitative (3.8%). The tools’ main functions were Resource Allocation (41.7%), Data Collection and Management (33%), Interagency Communications (15.4 %), Beneficiary Communications (11.5%), and Fundraising (7.7%). The platforms used to achieve these goals were Mobile Application (36%), Internet of Things (20%), Website (20%), and Mobile Survey (8%); 92% covered the disaster response phase. Conclusions: Digital tools for planning, situational awareness, client choice, and recovery are needed to support emergency food assistance, but there is a lack of these tools and research on their effectiveness across all disaster phases.