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.

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.

This article investigates the income and expenditure patterns of individuals, with a specific focus on investments in luxury items, real estate, and expensive modes of transportation. Using global databases such as “Luxury Goods—Worldwide/Statista Market Forecast” and “Data—WID—World Inequality Database”, the authors explore the correlation between high demand for luxury items and economic inequality. The study emphasizes the role of luxury tax as essential for implementing a progressive personal income tax system in Russia. By examining country-specific factors, particularly in China and Russia, and conducting a comparative analysis of progressive tax systems globally, the research highlights the potential of luxury tax to enhance the efficacy of income tax in reducing inequality.

The aim of this paper is to develop a methodology for determining the size of the unified land tax in agriculture based on the results of the economic assessment of agricultural land to form the foundation of a new effective system of macroeconomic instruments for state regulation of the innovative development of the agro-industrial complex of the Republic of Kazakhstan. There were used gatherings of facts and summaries, induction and deduction, analysis and synthesis, historical and logical, normative, comparison, index and modeling methods in the research. The article provides an overview of various scholarly perspectives on the challenges and strategies for improving the tax system. The base rates of the unified land tax per hectare of arable land have been calculated to establish equal conditions for all land users. This unified land tax rate is expected to encourage the efficient utilization of land resources and enable the optimization of production structure. The article addresses avenues for improving water management relations in agriculture, aimed at fostering a shared interest and creating incentives for adopting innovative technologies in both agriculture and the water management sector. An essential condition for achieving the effective functioning of Kazakhstan’s agro-industrial complex is its transformation to an innovative development model. This necessitates the development and application of a new system of macroeconomic tools for its implementation, aimed at creating a favorable environment for entrepreneurial development.

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 study conducts a systematic review to explore the applications of Artificial Intelligence (AI) in mobile learning to support indigenous communities in Malaysia. It also examines the AI techniques used more broadly in education. The main objectives of this research are to investigate the role of Artificial Intelligence (AI) in support the mobile learning and education and provide a taxonomy that shows the stages of process that used in this research and presents the main AI applications that used in mobile learning and education. To identify relevant studies, four reputable databases—ScienceDirect, Web of Science, IEEE Xplore, and Scopus—were systematically searched using predetermined inclusion/exclusion criteria. This screening process resulted in 50 studies which were further classified into groups: AI Technologies (19 studies), Machine Learning (11), Deep Learning (8), Chatbots/ChatGPT/WeChat (4), and Other (8). The results were analyzed taxonomically to provide a structured framework for understanding the diverse applications of AI in mobile learning and education. This review summarizes current research and organizes it into a taxonomy that reveals trends and techniques in using AI to support mobile learning, particularly for indigenous groups in Malaysia.