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.

Education is one of the basic needs that every child should have. Information communication technology has a significant influence on special needs children’s schooling. Instead of considering learning a difficult chore, the adoption of measures such as ICT can simplify it and make inclusive education a reality. Aim: This current systematic literature review aims to determine the extent of ICT adoptions in special education scenarios. Method: This paper examined pertinent literature on ICT in special education in the period 2000 to 2023. The key articles extracted through keyword search were gathered from databases indexed in Web of Science and Scopus. The collected data were then screened using a VOS viewer for the most relevant information. From the web of Science, 31 articles were found to have connections with one another while the same process when applied to the Scopus database, helped obtain 8 articles. Results: A total of 39 articles fulfilled the search inclusion criteria of minimum two keyword occurrences. These articles were all written in English and published between 2000 and 2023. The in-depth analysis of all these articles was performed along three broad themes, viz., availability of SEN based ICTs and their impact on children with disabilities, quality of available ICT integrated curriculum for SEN and the challenges in promoting ICTs for inclusive education. Conclusions: The paper concludes that ICT integration in special education would make learning easier for children with disabilities when compared to learning using traditional methods. Implications: The paper pinpoints significant limitations in ICT use found in existing literature and the lack of it to support inclusive education. The authors make recommendations for improved ICT integrated curriculum to improve inclusivity.

This systematic literature review examines data saturation in qualitative research within the context of entrepreneurship studies from 2004 to 2024. Data saturation, a critical concept in ensuring the rigor of qualitative research, remains inadequately defined in terms of sample size and assessment criteria across various studies. This review synthesizes 11 empirical studies, focusing on strategies such as stopping criterion, code frequency counts, and comparative methods for determining saturation. It identifies sample sizes ranging from 7 to 39 interviews, with an average saturation occurring between 10 and 12 interviews. Furthermore, the study explores the influence of different sampling methods and homogeneity of study populations on saturation outcomes. Despite the reliability of existing methods, the findings underscore the need for greater transparency and consistency in reporting saturation criteria. The review offers valuable insights for entrepreneurial researchers aiming to design qualitative studies, emphasizing the importance of tailored saturation standards based on research objectives and methodologies. This research contributes to a clearer understanding of data saturation in entrepreneurial studies and highlights the necessity for further empirical investigation into saturation across diverse qualitative methods.

The increasing domains of digital technology in educational settings urgently require digital leadership (DL) to ensure the sustainability of school improvement initiatives in the digital era and to facilitate the digital transformation of educational institutions. DL emerges as an urgent and evolving topic of significant public interest. However, there is a notable lack of consensus persists regarding its definition and constructs within educational settings, hindering the advancement of DL theory. To address this gap, a systematic literature review was conceived, employing the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) methodology. The primary aim was to enhance comprehension of the geographical and temporal distribution of relevant publications, as well as to elucidate prevalent definitions and constructs of digital leadership in educational contexts. This article endeavors to synthesize the extant scientific literature on DL, focusing on studies published between 2019 and 2024. Inclusion criteria encompassed scientific research publications sourced from Scopus and the Web of Science (WoS) databases, available in English, and centered on educational settings. Initial database queries yielded 578 papers, subsequently refined to 35 studies through meticulous screening for duplicity and adherence to inclusion criteria. Notably, the reviewed publications predominantly characterize DL as a multifaceted process, amalgamation, or integration, with a predominant emphasis on functional aspects of leadership. Noteworthy constructs frequently encountered include digital age learning culture, visionary leadership, excellence in professional practice, systemic improvement, and digital citizenship. This review contributes to the enrichment of theoretical conceptualizations surrounding DL. It underscores the imperative for future research to explore into the measurement of DL, thereby presenting promising avenues for evaluating principal DL within educational institutions.

Entrepreneurship education plays a crucial role in improving college students' entrepreneurial skills. With the significant momentum gained by digital entrepreneurship, there is an urgent need for digital transformation in entrepreneurship education. However, entrepreneurship education digital transformation (EEDT) is developing in a rapid but fragmented manner, which requires more systematic guidance. This study aims to assess the current research themes and formulate a framework for entrepreneurship education digital transformation. The research employs a systematic literature review and a theory triangulation method. According to the review’s outcome, which focused on 56 articles published between 2018 and 2023, the researcher constructed a conceptual framework for entrepreneurship education digital transformation. To test the construct validity of the framework, the researcher modified it twice through theory triangulation, following the guidelines of the entrepreneurship education ecosystem theory and the education digital transformation framework. This study offers recommendations for research and practice in digital transformation of entrepreneurship education, encompassing a holistic strategy, new educational approaches, novel curriculum designs, and the enhancement of digital literacy among entrepreneurship teachers.