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.

The study has formulated the objective of synthesizing the extent to which technological barriers intervene in the transparency and effectiveness of public management (PM). Methodologically, the study was of a fundamental or basic nature, with a systematic review design, the databases of Scopus (369), SciELO (2), Web of Science (184) were explored, after the review process a set of 22 articles was available. The registration was made in an Excel table where the main data of the articles were included. 32% of the articles selected for the analysis of the evidence are from the period 2020, 27% were from 2022 and 18% from the year 2023; as far as origin is concerned, 14% of the articles come from Peru and 9% from Australia, Brazil, South Korea, Spain and Indonesia. In summary, the study points out that government institutions are making progress in digitizing and improving the citizen experience through electronic services, but they face challenges in areas such as resource management, the low adoption of advanced technologies such as blockchain and artificial intelligence, as well as the lack of transparency in PM. Despite this, it is highlighted that e-government improves citizen satisfaction, and the need to invest in digital innovation, training and overcoming technological barriers to achieve an effective transformation in state administration and promote a more inclusive and advanced society is emphasized.

The regulation of compressor extraction and energy storage can improve the performance of gas turbine energy system. In order to make the gas turbine system match the external load more flexibly and efficiently, a gas turbine cogeneration system with solar energy coupling compressor outlet extraction and energy storage is proposed. By establishing the variable condition mathematical model of air turbine, waste heat boiler and solar collector, we use Thermoflex software to establish the variable condition model of gas turbine compressor outlet extraction, and analyze the variable condition of the coupling system to study the changes of thermal parameters of the system in the energy storage, energy release and operation cycle. Taking the hourly load of a hotel in South China as an example, this paper analyzes the case of the cogeneration system of solar energy coupling compressor outlet extraction and energy storage, and compares it with the benchmark cogeneration system. The results show that taking a typical day as a cycle, the primary energy utilization rate of the system designed in this paper is 3.2% higher than that of the traditional cogeneration system, and the efficiency is 2.4% higher.

The main long-term goal of international communities is to achieve sustainable development. This issue is currently highly topical in most European Union (EU) countries due to the ongoing energy crisis. Building Integrated Photovoltaics (BIPV), which can be integrated into the building surface (roof or facade), thereby replacing conventional building materials, contributes significantly to achieving zero net energy buildings. However, fire safety is important when using BIPV as a structural system in buildings, and it is essential that the application of BIPV as building facades and roofs does not adversely affect the safety of the buildings, their occupants, or the responding firefighters. As multifunctional products, BIPV modules must meet fire safety requirements in the field of electrical engineering as well as in the construction industry. In terms of building regulations, the fire safety requirements of the BIPV must comply with national building regulations. Within this article, aspects and fire hazards associated with BIPV system installations will be defined, including proposals for installation and material requirements that can help meet fire safety.

The idea of a smart city has evolved in recent years from limiting the city’s physical growth to a comprehensive idea that includes physical, social, information, and knowledge infrastructure. As of right now, many studies indicate the potential advantages of smart cities in the fields of education, transportation, and entertainment to achieve more sustainability, efficiency, optimization, collaboration, and creativity. So, it is necessary to survey some technical knowledge and technology to establish the smart city and digitize its services. Traffic and transportation management, together with other subsystems, is one of the key components of creating a smart city. We specify this research by exploring digital twin (DT) technologies and 3D model information in the context of traffic management as well as the need to acquire them in the modern world. Despite the abundance of research in this field, the majority of them concentrate on the technical aspects of its design in diverse sectors. More details are required on the application of DTs in the creation of intelligent transportation systems. Results from the literature indicate that implementing the Internet of Things (IoT) to the scope of traffic addresses the traffic management issues in densely populated cities and somewhat affects the air pollution reduction caused by transportation systems. Leading countries are moving towards integrated systems and platforms using Building Information Modelling (BIM), IoT, and Spatial Data Infrastructure (SDI) to make cities smarter. There has been limited research on the application of digital twin technology in traffic control. One reason for this could be the complexity of the traffic system, which involves multiple variables and interactions between different components. Developing an accurate digital twin model for traffic control would require a significant amount of data collection and analysis, as well as advanced modeling techniques to account for the dynamic nature of traffic flow. We explore the requirements for the implementation of the digital twin in the traffic control industry and a proper architecture based on 6 main layers is investigated for the deployment of this system. In addition, an emphasis on the particular function of DT in simulating high traffic flow, keeping track of accidents, and choosing the optimal path for vehicles has been reviewed. Furthermore, incorporating user-generated content and volunteered geographic information (VGI), considering the idea of the human as a sensor, together with IoT can be a future direction to provide a more accurate and up-to-date representation of the physical environment, especially for traffic control, according to the literature review. The results show there are some limitations in digital twins for traffic control. The current digital twins are only a 3D representation of the real world. The difficulty of synchronizing real and virtual world information is another challenge. Eventually, in order to employ this technology as effectively as feasible in urban management, the researchers must address these drawbacks.