Abstract.
Project finance is certainly increasingly important to help sustain investment and economic growth in the long run, in particular in the banking industry of emerging economies. In recent years, commercial banks tend to utilize project financing approaches to finance investments of larger …
Abstract.
Cost accounting systems in large, asset-intensive organizations, such as railroad transport holding companies, are changing due to the quick development of artificial intelligence (AI) technologies. The benefits and difficulties of applying AI to cost accounting and optimization in this i…
Abstract.
The article analyzes the vectors and future of digital transformation of public procurement in the conditions of innovation driven economy. This research examines the main digital technologies of public procurement, and their role in the transparency, competition, and efficiency of public…
Abstract.
The article researches the possibilities for improving the treasury implementation of public financial management in accounting systems of the state capital in the new economic relations in the conditions of the shadow economy and global processes of the digital economy. It examines main …
Charles , Uchenna Esther Nweke-; Elom , Joseph Ogwu; Ifeanyi, ACA , Okwu, Peter; Christopher , Chukwu Uche
ISSN
2576-5973
Vol. 9
· No. 1
DOI
Abstract.
This study investigates the impact of sin tax on economic development in Nigeria. This study adopted an ex-post facto research design using time series data from 1999 to 2023 to examine the impact of sin taxes on economic development in Nigeria, proxied by per capita income. The focus was…
Abstract.
This article provides a step-by-step analysis of theoretical models developed by economists related to international competitiveness and its determinants. The importance of international competitiveness theories in modern economic conditions is scientifically substantiated. Within the sco…
Abstract.
The article explores current ways to ensure the efficiency of banking lending processes in the digital transformation and growing requirements for managing credit risk. The research investigates significant paths regarding the improvement of the lending process, such as the models focus o…
Abstract.
The article examines the prospects and key directions for the development of the insurance market of Uzbekistan based on the implementation of financial technologies (InsurTech). In the context of digital transformation of the financial sector, InsurTech solutions are considered an import…
Abstract.
The aim of this paper is to analyse the influence of local taxes (primarily property tax) on the functioning of business entities. Local taxes represent substantial components of local budget revenues and have implications for firms’ investment, production and employment decisions/choices…
Abstract.
This article explores changes in international trade in the digital platform economy, especially as it relates to changing roles for banks and new types of interactions between financial institutions and platform ecosystems. Section 1 discusses the impact of digitalisation of trade proces…