With the advent of the big data era, the amount of various types of data is growing exponentially. Technologies such as big data, cloud computing, and artificial intelligence have achieved unprecedented development speed, and countries, regions, and multiple fields have included big data technology in their key development strategies. Big data technology has been widely applied in various aspects of society and has achieved significant results. Using data to speak, analyze, manage, make decisions, and innovate has become the development direction of various fields in society. Taxation is the main form of China’s fiscal revenue, playing an important role in improving the national economic structure and regulating income distribution, and is the fundamental guarantee for promoting social development. Re examining the tax administration of tax authorities in the context of big data can achieve efficient and reasonable application of big data technology in tax administration, and better serve tax administration. Big data technology has the characteristics of scale, diversity, and speed. The effect of tax big data on tax collection and management is becoming increasingly prominent, gradually forming a new tax collection and management system driven by tax big data. The key research content of this article is how to organically combine big data technology with tax management, how to fully leverage the advantages of big data, and how to solve the problems of insufficient application of big data technology, lack of data security guarantee, and shortage of big data application talents in tax authorities when applying big data to tax management.

The purpose of this study was to explore the relationship between using effective information and communication technology tools and time management skills in school administrations. The study aimed specifically to identify the presence of differences in the responses of school principals towards using technology in time management after isolating the variables of gender, years of experience, and educational level. This study utilized the analytical-descriptive method to achieve its objectives. The study instrument included a questionnaire with 45 items. The study sample consisted of 190 principals from different public schools in four emirates in the UAE (Dubai, Abu Dhabi, Sharjah, and Al-Ain). The principals were selected randomly by sending them an electronic questionnaire. The findings of the study revealed similarities in the responses of the school principals to the questionnaire on the role of information and communication technology in helping them achieve better time management.

Addressing society’s current ethical dilemmas necessitates urgent reinforcement of moral standards. Transforming student behavior necessitates integrating legal and social measures through proactive youth cultivation within educational institutions. This study focuses on a participatory, strategic approach to managing ethics in private vocational colleges in Thailand. The researchers gathered data through structured, in-depth interviews and opinion surveys from a sample group of 400 individuals, which included directors and department heads of these colleges. The research identified two main dimensions and eleven factors essential for moral education management in private vocational colleges. The first dimension encompasses six critical factors: resource management, structural policies, educational services, personnel, financial management, and materials and equipment management. The second dimension includes five key factors: school strategies, administrative policies, teacher roles, student engagement, and community stakeholder involvement. Statistical analysis supports the causal relationship model, revealing a Chi-Square value of 33.492 and a P-value of 0.055. This comprehensive approach aims to foster sustainable moral development and cultivate desirable societal behaviors among students. It contributes to national stability and aligns with educational and vocational development plans, effectively addressing broader socio-economic challenges. The findings underscore the importance of strategic, ethical management in private vocational education institutions as a cornerstone for nurturing a morally responsible student body and supporting national development goals.

This study aims to analyze the current situation of inheritance taxation in Spain and evaluate the legitimacy crisis surrounding the decision of whether to tax mortis causa transfers, as well as the scope and conditions under which such taxation should occur. The Inheritance and Donations Tax (IDT) frequently sparks debate, and this paper aims to analyze its evolution since its transfer to the Autonomous Communities, tracing its development to the present day. A thorough examination is essential to clarify its significance within a modern tax system, its role in the new system of regional financing, and the reforms necessary for its potential continuation, while also assessing the level of public dissatisfaction it provokes. The methodology employed in this paper involved a review of the existing literature, current legislation, and available scientific-academic resources relevant to the topic. The approach is predominantly theoretical and intentionally cross-disciplinary, aimed at enhancing accessibility and comprehension.

Public administration reform is a very critical reform activity of the government, the government changing the function, structure, behavior, and process of public administration. The change of public administration involves many aspects, this reform has many complex and multifaceted issues. The central idea of bureaucracy is entirely contrary to the concept of public administration reform, and bureaucracy has a deep-rooted impact on the administration of most countries. Hence bureaucracy is the main obstacle to the public administration reform. Besides, incomplete decentralization and imperfect supervision are also challenges of public administration reform. Devolution is an essential measure to promote the public administration reform, which can solve many problems of the old system effectively.  Therefore, to carry out the public administrative reform effectively, it is necessary to simplify managerial procedures, delegate powers to lower levels and strengthen supervision, and management.

The formation and implementation of migration policy cannot avoid being influenced by political elements, particularly political actors who have a direct or indirect interest in migration issues. Previous studies show that the influence on the administration and migration policy of a country has created the concept of ‘client politics’, that is, employers have a certain influence on the administration of foreign workers, especially in western countries. This situation has also created two groups which are pro-migrants consisting of employers, fundamental rights groups and trade unions; and anti-migrants are often associated with bureaucrats, nationalists and others. This study has used qualitative methods and has interviewed the informants consisting of government agencies, academics, employers, trade unions and NGOs. The results of the study show that those actors have a certain influence on the management of foreign workers including in the aspects of policy making and implementation. The concept of ‘client politics’ is seen to only apply to certain sectors, especially the manufacturing sector. Therefore, practically in Malaysia it is considered as ‘sectoral client politics’. In conclusion, the influence of both groups is not pursuing the interests of the country but rather on the interests of their respective sectors and entities.