This paper aims to investigate the impact of China’s central state-owned enterprises (SOEs) relocation policy from the capital city of Beijing on the economy and local fiscal revenue. We find that these enterprises play a critical role in implementing national strategies, promoting industrial upgrading, and enhancing the competitiveness of the industry chain. At the same time, their relocation has also dispersed the pressure of economic development in Beijing, promoted regional economic coordination and development, and increased local fiscal revenue. However, attention should be paid to the particularity and diversity of local areas in the process of policy formulation to avoid “one-size-fits-all” solutions. Therefore, when formulating corresponding policies, the central government should guide enterprises to handle relocation issues correctly and safeguard the legitimate rights and interests of employees and their families. Meanwhile, local governments should also formulate corresponding support policies to facilitate enterprise settlement. The ultimate goal is to solve problems and contradictions through development and achieve common prosperity. Therefore, we suggest that the government and enterprises work together to bring prosperity to everyone and jointly promote the sustainable development of the Chinese economy.

Objective: This study investigates the influence of tobacco prices on consumption habits among 200 smokers in Lisbon, Portugal, focusing on generational preferences and perceptions of tobacco taxes. Methods: A cross-sectional survey was conducted using a quantitative approach. Participants were categorized by generational cohort, and data on tobacco consumption types, awareness of tobacco taxes, and opinions on tax increases were collected. Statistical analyses were used to explore relationships and predictors. Results: Findings reveal that 46.5% of participants favored heated tobacco, 37.0% smoked cigarettes, and 16.5% consumed other types like roll-your-own tobacco and electronic cigarettes. Significant generational differences were observed, with older cohorts predominantly smoking cigarettes (51.5%), while Generation Z showed a preference for heated tobacco (55.2%). Most smokers (79.5%) were aware of tobacco taxes, with diverse opinions on their purpose: revenue generation (44.0%), consumption reduction (44.5%), and indifference (11.5%). Despite this awareness, 60.5% reported no change in consumption habits due to tax increases. Conclusion: The study underscores the complexity of tobacco consumption behaviors influenced by price and generational factors. While heated tobacco gains popularity among younger smokers, traditional cigarettes remain prevalent among older cohorts. The findings highlight challenges in tobacco control policies, suggesting a need for comprehensive strategies integrating price measures with targeted educational and cessation interventions to effectively reduce tobacco use across different generations.

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.

African air transport is expected to take off after the Single African Air Transport Market (SAATM) launch in January 2018. Unfortunately, this seems not to be the case, particularly in West Africa, where adequate direct local flight is highly difficult to find. Hence, the fundamental question is: what levers should be activated for an effective revival of this sector? This paper aims to analyze West African air transport competitiveness factors by collecting data physically through surveys in various West African airports (Abidjan, Cotonou, Accra, Lome) also by interviewing professionals in the sector (Air traffic controllers, Air Navigation Service Providers, Air transports Managers, etc.) and among others, SAATM reports to appreciate its implementation. We were able to survey 435 actors (individuals and key informants) from January to July 2023 to evaluate quality of service, airline performance, safety, customer satisfaction etc. Airline operating costs were analyzed to understand the associated bottlenecks. The results show that SAATM is not yet well implemented in all contracting states, travelers are not satisfied with the air supply (airlines, infrastructure and fares) and taxation excessively increases ticket prices. The main factors for West African air transport take-off are liberalization, taxation and infrastructure investments.

The use of public transport is one of the concepts of sustainable transport. However, people prefer to use private vehicles, which causes various problems, one of which is the high carbon emissions produced. This research aims to encourage programs to use passenger public transportation through a carbon tax. The method in this research is descriptive quantitative with primary data and secondary data. Secondary data was developed in the research by collecting literature study sources on the concept of sustainable transportation development as well as primary data carried out by analyzing calculations regarding the implementation of the carbon tax. There are several proposals that can significantly accelerate the achievement of goals, namely a collaborative approach through collaboration between local government agencies, a policy of progressively implementing a carbon tax as a coercive policy and supported by a program to provide supporting facilities for public transportation. Decision making in this research was carried out by looking at the percentage increase in public transportation use based on the application of a carbon tax or carbon tax.