The main objective of the study was to assess the impact of fiscal management on macroeconomic stability in emerging countries between 2012 and 2022. The study drew on macroeconomic theory, which postulates the importance of responsible fiscal policies for economic stability. Information was taken from ten emerging Latin American countries, and the analysis was carried out through a quantitative approach, using an econometric model. A significant relationship was found between fiscal management and macroeconomic stability, evidencing that effective fiscal policies are crucial for macroeconomic stability in emerging countries. The findings emphasize that balanced fiscal management, which avoids falling into cycles of debt and deficit, is essential for long-term stability. Practices that promote fiscal stability, such as greater efficiency in public spending and effective tax collection, can contribute significantly to economic stability and sustained growth. The results also suggest that fiscal policies should take into account human development conditions and annual particularities in order to formulate effective fiscal policies. It highlights those countries with best fiscal practices, reflected in low debt-to-GDP levels and high fiscal stability, are more likely to achieve macroeconomic stability and sustainable economic growth.

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.

Research has shown that understanding the fundamental of public support for carbon emission reduction policies may undermine policy formulation and implementation, yet the direction of influence and the transmission mechanism remain unclear. Using data from using data from 1482 questionnaires conducted in Hangzhou, China, this paper has examined a comprehensive model of the factors and paths influencing public support for carbon emission reduction policies, and evaluated the determinants and predictors of policy support regarding individual psychological perceptions, social-contextual perceptions, and perceptions of policy features. The results show that the variables in both the individual psychological perception and social contextual perception dimensions have no significant effect on carbon tax, however, be important constructure in carbon trading; in the policy characteristics perception dimension, both variables have a significant positive effect on both carbon tax and carbon trading, and are also the strongest predictors of policy support for carbon policies. Further evidence suggests that future policies could be more acceptable to residents by strengthening their environmental values, social norms can further arouse residents’ social responsibility to care about climate, and whether the policy is effective or fair to help residents realize the importance of the policy as well as the need for their participation and willingness to dedicate themselves to the mitigation of climate change.

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 telecommunications sector is crucial in a country’s economy. The advancements in information and communication technology have had a significant impact on this sector, particularly in the electronic transactions domain. The utilization of electronic transactions in the telecommunications sector can yield substantial benefits, including increasing non-tax state revenue and economic development in Indonesia. The Covid-19 pandemic has served as a catalyst for the sharp rise in internet usage and telecommunications services, such as work-from-home, distance learning, online shopping or payments, industrial digitization, telemedicine, and others. Consequently, digital transformation has accelerated, necessitating the equitable distribution of Information and Communication Technology (ICT) in Indonesia. The utilization of electronic transactions has directly contributed to the increase in state revenue from non-tax sector, particularly in the telecommunications sector. This can be observed through the continuous growth of non-tax revenue achieved by the Ministry of Communication and Informatics, surpassing the set targets each year in terms of realized value. The objective of this research is to analyze the effectiveness, challenges, and impacts of electronic transactions in increasing non-tax state revenue, in order to generate policy recommendations in Indonesia. This study uses a normative juridical method, analyzing positive legal provisions. Data sources were obtained from three types of legal materials, and data collection was conducted both online and offline. The research results indicate that the utilization of electronic transactions can increase non-tax state revenue in the telecommunications sector through various forms such as telecommunications bill payments, e-commerce transactions, sales of prepaid credit and data packages, telecommunications devices, digital services, content delivery, and transaction monitoring and oversight.