This study conducts a systematic review to explore the applications of Artificial Intelligence (AI) in mobile learning to support indigenous communities in Malaysia. It also examines the AI techniques used more broadly in education. The main objectives of this research are to investigate the role of Artificial Intelligence (AI) in support the mobile learning and education and provide a taxonomy that shows the stages of process that used in this research and presents the main AI applications that used in mobile learning and education. To identify relevant studies, four reputable databases—ScienceDirect, Web of Science, IEEE Xplore, and Scopus—were systematically searched using predetermined inclusion/exclusion criteria. This screening process resulted in 50 studies which were further classified into groups: AI Technologies (19 studies), Machine Learning (11), Deep Learning (8), Chatbots/ChatGPT/WeChat (4), and Other (8). The results were analyzed taxonomically to provide a structured framework for understanding the diverse applications of AI in mobile learning and education. This review summarizes current research and organizes it into a taxonomy that reveals trends and techniques in using AI to support mobile learning, particularly for indigenous groups in Malaysia.

Peru is a country open to the world economy and to national and foreign investments; therefore, economic activities of an industrial, commercial and service nature in general are developed. It also has a wide variety of natural resources, which is why the state has chosen to apply differentiated treatment in the tax field to certain types of business activities by granting certain “benefits” and “incentives”. However, due to a lack of knowledge about tax legislation, they are not used adequately. In this context, the objective was to analyze the level of knowledge of the legislation, tax and its impact on the development of their operations in formal business aquaculture in the ring circumlacustrine of the region in 2021. It was developed under a descriptive correlational design with a sample of 80 circumlacustrine ring aquaculture companies. The results indicated that there is a low level of knowledge about tax legislation on the part of the owners of aquaculture companies, which negatively affects the development of their formal operations in the circumlacustrine ring of the Puno region. As a consequence, it has a negative impact on the formalization of companies since they do not know about the benefits and tax incentives and even less about the tax regimes to which they are subject as taxpayers; therefore, aquaculture companies are in the informality category in a high percentage.

This research aims to comprehensively investigate contemporary practices and factors influencing global tax avoidance and evasion through a systematic literature review (SLR) and bibliometric analysis. This study methodology uses SLR with bibliometric analysis to map this research trend. Relevant literature was collected and systematically analyzed to identify key themes, methodologies, and findings regarding tax avoidance and evasion. The study’s findings identify various tax avoidance practices, including profit shifting, transfer pricing strategies, and the use of tax havens by multinational corporations. The report also highlights various forms of tax evasion, such as money laundering and illicit financial flows. Key factors influencing tax behavior are ethical considerations, government policies, economic factors, and corporate governance practices. This analysis highlights the complex interactions between these factors in shaping tax practices globally. The study’s conclusions show that effective tax governance requires a multifaceted approach integrating ethical standards, a strong regulatory framework, and international cooperation. Ethical corporate behavior and transparent reporting are essential in promoting tax compliance and fairness. This study emphasizes the critical role of policymakers in designing and enforcing tax policies that discourage aggressive tax planning while encouraging economic growth and equality. Recommendations from these findings are to increase transparency in multinational operations, strengthen international tax cooperation, and improve global tax administration capabilities. In addition, increasing taxpayer education and awareness can foster a culture of compliance and ethical tax practices. Future research should prioritize longitudinal studies and case-specific analyses to deepen understanding and develop targeted interventions to address tax avoidance and evasion challenges.

Research has shown that understanding the fundamental of public support for carbon emission reduction policies may undermine policy formulation and implementation, yet the direction of influence and the transmission mechanism remain unclear. Using data from using data from 1482 questionnaires conducted in Hangzhou, China, this paper has examined a comprehensive model of the factors and paths influencing public support for carbon emission reduction policies, and evaluated the determinants and predictors of policy support regarding individual psychological perceptions, social-contextual perceptions, and perceptions of policy features. The results show that the variables in both the individual psychological perception and social contextual perception dimensions have no significant effect on carbon tax, however, be important constructure in carbon trading; in the policy characteristics perception dimension, both variables have a significant positive effect on both carbon tax and carbon trading, and are also the strongest predictors of policy support for carbon policies. Further evidence suggests that future policies could be more acceptable to residents by strengthening their environmental values, social norms can further arouse residents’ social responsibility to care about climate, and whether the policy is effective or fair to help residents realize the importance of the policy as well as the need for their participation and willingness to dedicate themselves to the mitigation of climate change.

Due to the incapacity of families in Sub-Saharan African nations to satisfy basic necessities for home maintenance, this study is required to enable policy shifts in the area of consumption tax. The study looks at the impact of consumption taxes on the purchasing power of families in Sub-Saharan Africa, with an emphasis on Nigeria and Kenya. The datasets used for this inquiry range from 1994 to 2022. Among the factors are purchasing power parity (PPP), value added tax (VAT), and exchange rate. We obtained the statistics from the World Bank, the Central Banks of Nigeria and Kenya, the Federal Inland Revenue Service, and the Organization for Economic Co-operation and Development (OECD). The study used the autoregressive distributed lag (ARDL) model established by Pesaran et al. (2001). The findings reveal that the inclusion of VAT on the prices of products and services significantly harms households throughout Nigeria compared to those in Kenya. VAT has a significant negative impact on consumer purchasing power in Nigeria but has an immaterial negative impact on household spending capacity in Kenya. The influence of the currency rate is positive and beneficial in Nigeria, whereas it is negative but intangible in Kenya. Due to economic disparity, the report suggests policy reforms in favour of families. It is also suggested that the government develop additional work possibilities, diversify the economy, and give subsidies for basic housing necessities.

The telecommunications sector is crucial in a country’s economy. The advancements in information and communication technology have had a significant impact on this sector, particularly in the electronic transactions domain. The utilization of electronic transactions in the telecommunications sector can yield substantial benefits, including increasing non-tax state revenue and economic development in Indonesia. The Covid-19 pandemic has served as a catalyst for the sharp rise in internet usage and telecommunications services, such as work-from-home, distance learning, online shopping or payments, industrial digitization, telemedicine, and others. Consequently, digital transformation has accelerated, necessitating the equitable distribution of Information and Communication Technology (ICT) in Indonesia. The utilization of electronic transactions has directly contributed to the increase in state revenue from non-tax sector, particularly in the telecommunications sector. This can be observed through the continuous growth of non-tax revenue achieved by the Ministry of Communication and Informatics, surpassing the set targets each year in terms of realized value. The objective of this research is to analyze the effectiveness, challenges, and impacts of electronic transactions in increasing non-tax state revenue, in order to generate policy recommendations in Indonesia. This study uses a normative juridical method, analyzing positive legal provisions. Data sources were obtained from three types of legal materials, and data collection was conducted both online and offline. The research results indicate that the utilization of electronic transactions can increase non-tax state revenue in the telecommunications sector through various forms such as telecommunications bill payments, e-commerce transactions, sales of prepaid credit and data packages, telecommunications devices, digital services, content delivery, and transaction monitoring and oversight.