A Critical Review of the Characteristics of Presumptive Tax Systems in Developing Countries

This paper considers the effect of the presumptive tax system characteristics on the tax compliance behaviour of small businesses in developing countries. Since the concept of presumptive taxation involves several features influencing the formalisation of small businesses, this paper seeks to survey three key areas of literature: targeted taxpayers, thresholds and timeframe. This paper differs fundamentally from previous studies in that it analyses presumptive tax system characteristics. A descriptive review approach was followed in evaluating the empirical literature on presumptive tax system characteristics. A content analysis was then performed on literature about categories and subcategories provided in the classification framework. The review highlights similarities and conflicting evidence of presumptive tax system characteristics in transforming the compliance behaviour of small businesses. It was concluded that the blended use of information technology and existing presumptive tax systems can facilitate the movement of small businesses from the informal to the formal sector.

Student perception and the efficacy of universities in shaping the entrepreneurial mindset

Modern universities may play a significant role in entrepreneurial ecosystems by boosting the entrepreneurial activity of the region. One way to achieve this is through entrepreneurship education. In this study we suggest that one reason why entrepreneurship education has a weak impact on entrepreneurial activity is that the effect of courses and extracurricular programmes depends on how students perceive the entrepreneurial activity. We use the 2018 GUESSS database, which includes 9,667 answers for Hungary, to develop a general linear model. The model suggests that students’ entrepreneurial intentions, attitudes toward entrepreneurship, self-efficacy, social norms, as well as the university, and the field of study all have a small but statistically significant impact on how students perceive the entrepreneurial ecosystem within the university. Our conclusion is that more emphasis on shaping attitudes and arousing student interest can increase the efficiency of entrepreneurship education.

Examining the Contribution of Smart Homes to the Smart Performance of Cities

One of the goals of smart cities is for their residents to live as comfortably as possible, at the highest possible standard of living, and for this, the existence of smart homes is essential. However, smart homes have so far not received much attention in smart city concepts, especially in Hungary. This study discusses definitions of smart cities and smart homes and asks how smart homes can contribute to increasing the performance of smart cities. I created a simplified model based on my search of the literature, which I supplemented with two new factors, which are emphasize the importance of people and education / communication.

Impact of social innovation on population change in Borsod-Abaúj-Zemplén County

Technological and economic innovations cannot respond to all social challenges. Natural and material resources are becoming ever scarcer, so it is necessary to use investment assets, maximizing social and economic efficiency. It is a major task to address the backwardness originating from regional disparities and to create opportunities for catching up in peripheral regions. The study, based on the process-oriented model defined in our previous studies and the determination of the social innovation potential, tries to determine the relationship between social innovation potential, the spatial position of developmental image, and regional differences and population change in Borsod-Abaúj-Zemplén County.

Panic Buying in Hungary During Covid-19 Pandemic

The study examines buyers’ behavior in Hungary during COVID -19 pandemic based on a non-representative online questionnaire that was carried out during the time of lockdown in Hungary in March 2020. We would like to find out whether there was really accumulation of goods, and if so, which product ranges were involved. How did the outbreak of COVID-19 change shopping behavior? In which direction did it move and could retail trade react to the unexpected, rapid challenge of going online? Can the respondents be identified with the traditional buying behaviour pattern and can it be typified with it? In our study we provide an overview of the anomalies detected in the Hungarian “panic buying” concerning shopping frequency, spending and product avoidance. First, we introduce the main behavioral patterns of shoppers during the “panic buying period” in Hungary, then we draft different types of customers. Second, we highlight some statistically significant relations with regional aspects. Here connections are identified between shopping frequency, spending, stock piling and the places of residency of the surveyed people. Third, we categorised customers into five groups with cluster analysis. The main cluster forming differences are the altered sense of well-being and the attitude differences in stock piling.

Usage and Knowledge of Technological Advances in a Multi-Cultural Country: The Level of Digitalisation in the UAE, Dubai

The evolution of significant technological discoveries and the appearance of constantly expanding information technology have pushed mankind from the industrial era into the information and digital era. Nowadays, digitalization has become an extensive global phenomenon and the main driving force in this era of mankind. In this research, I would like to investigate and analyse digital knowledge among society. The target for my observation_ for which I used a digital survey_is the digitalisation of Dubai: a city with constant economic growth and a steady influx of foreign workers.

Total Quality Management and its Implementation in the Context of Pakistan

This research paper focuses on the practices of TQM which are being implemented in Pakistan and finds out the relationship between the quality implementation and the performance of the organizations. There is a significant impact of TQM on performance of organizational operations especially in larger firms that have specialized processes of manufacturing. In Pakistan, TQM is implemented by 3 types of methods: Assurance of Quality, Consistent Improvement and Control of Quality. The results indicate that Total Quality Management has two effects on the performance of organizations: First, the practices of TQM may affect the performance of the organization; or it may halt the firms to achieve the goals which has a negative impact on their performance. One limitation of this research is that it is limited to Pakistan only. So the future researchers can base their studies on different context.

The impact of Industry 4.0 on the processes of social innovation

Our previous research into this topic has proved that technical developments significantly affect processes and effectiveness of social innovation. The current process of this development is called Industry 4.0. The first part of the study deals with industrial evolutions and the process of Industry 4.0 is interpreted. The second part of the study presents national and international examples and good practices in order to examine the relationship between digitalisation and social innovation. The results of Industry 4.0 reveal that there is an increasing number of solutions for social innovation that are based on digitalisation and automation. The current digital revolution is radically changing societies and opening up new opportunities for social innovation. Industry 4.0 results in social innovation solutions that use artificial intelligence to improve and optimise processes.

Technology Acceptance Model in an Environmental and Organizational Context (evidence from Kazakhstan)

The aim of this paper is to investigate the impact of the environmental and organizational moderators on farmers’ e-commerce adoption behaviour. Data were collected from 384 wheat farmers in Kazakhstan. Descriptive analysis and multiple group analysis findings revealed that environmental (i.e. government) and organizational moderators had an insignificant effect on the relationship of the dependent variables (between behavioural intention and usage behaviour). However, there is a positive impact of the environmental (i.e. government) and organizational moderators on the relationship between the independent variables (Perceived Usefulness, Perceived Ease of Use, Social Influence, Facilititating Conditions, Compatibility) and dependent variable (behavioural intention).

Identification of Risks to the Achievement of Climate Neutrality Targets - in Order to Audit the Riskiest Branches of the Hungarian Economy

Reducing greenhouse gas (GHG) emissions, considered to be the main cause of global warming, is one of the greatest challenges of our time. The implementation of new practices is assisted by the supreme audit institutions, among them the State Audit Office of Hungary, with advice based on their audits. Auditing is effective when it is carried out in the areas most at risk of failing the objective. The SAO's experts have developed a method for identifying the branches of the national economy the most at risk in terms of reducing GHG emissions. The essence of this method, the developed logical probability model and the results of the calculations are presented in this article.