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.

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.

Sustainability is a top priority for municipal administrations, particularly in large urban centers where citizens rely on transportation for work, study, and daily errands. Public transportation faces a significant challenge beyond availability, performance, safety, and comfort: balancing the cost for the city with fare attractiveness for passengers. Meanwhile, bicycles, supported by public incentives due to their clean and healthy appeal, compete with public transit. In Curitiba, the integrated transport system has been consistently losing passengers, exacerbated by the pandemic and the rise in private vehicle usage. To address this, the city is expanding bicycle infrastructure and electric bike rental services, impacting public transit revenue, and prompting the need for financial compensation to maintain affordable fares for those reliant on public transport. Therefore, this study’s objective is to analyze the bicycle’s impact on public transportation, considering the impact of public policies on economic and social efficiency, not just ecological and environmental factors. Data from six main bus lines were collected and analyzed in two separate linear regression models to verify the effects of new bicycles in circulation, bus tariffs, and weather conditions on public transportation demand. Research results revealed a significant impact of bus tariffs and fuel prices on the number of new bicycles that are diverting passengers from public transportation. The discussion may offer a different perspective on public transport policies and improve city infrastructure investments to strategically change the urban form to address social and economic issues.

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.