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.

Objectives: This study aims to examine the impact of Sun Tzu’s Art of War Five Virtues Leadership on innovation and the efficiency of the Chinese brand passenger vehicle industry, explore the role of innovation in enhancing industry efficiency, and propose strategies for leveraging the Five Virtues Leadership to improve operational performance and competitiveness in the sector. Methodology: A mixed research method using quantitative research (questionnaire survey) as the main method and qualitative research (in-depth interview) as the auxiliary method. Result: Quantitative and qualitative research results confirm the positive correlation between the Five Virtues Leadership, innovation, and the efficiency of Chinese brand passenger vehicle companies. And through effective data analysis, it explains the importance of the five virtues of leadership in traditional Chinese culture. Further understanding of the effectiveness and competitiveness of China’s passenger car brands, with leadership references. Conclusion: Five Virtues Leadership can foster a favorable environment for innovation, enhance time utilization, optimize resource allocation, and strengthen brand image. By developing and validating a measurement for Five Virtues Leadership, this study enhances the understanding of its role and significance in modern management, paving the way for future research.

Using the Resource Advantage Theory approach, this research aims to examine the gap between entrepreneurial opportunities and marketing performance, with market-based innovation capability acting as a mediating variable. The data collection method used non-probability sampling with a purposive sampling technique. The data that was eligible to be processed were 250 respondents. Hypothesis testing was used using the AMOS application. The research results show that market-based innovation capability can improve marketing performance as a mediating variable. In addition, market penetration strength can also improve marketing performance. As a strategic variable, market-based innovation capability (MBIC) converts entrepreneurial opportunities into competitive advantages relevant to market needs. In addition, business actors become more adaptive and responsive to market dynamics, increasing competitiveness sustainably. MBIC, rooted in the Resource Advantage Theory of competition, contributes to developing market-based innovation strategies in the UMKM sector.

More and more scholars are paying attention to the economic and environmental responsibilities undertaken by firms. Firm sustainability has become a hot topic in current research. This article aims to analyze the impact of various dimensions of digital green technology innovation on firm sustainability. The “digital green technology innovation” in this research is a new variable explored based on previous research, and the five dimensions of the variable are created based on the POLE theory. This research uses authoritative Chinese databases to collect data on various dimensions of digital green technology innovation and sustainable development of companies, and uses a fixed effects model for regression analysis. The results indicate that the implementation of various dimensions of digital green technology innovation will promote the firm sustainability. Moreover, in firms with strong profitability, this performance is significantly better than in those with weak profitability.

In the rapidly evolving landscape of China’s pharmaceutical industry, this study investigates how pharmaceutical enterprises can achieve profitable sales innovation amid the process of digital transformation. Grounded in the Affordance theory, it posits that the positive impact of digital transformation on sales innovation is driven by the affordance afforded by digital technology and ubiquity. The research focuses on A-share pharmaceutical companies in China, utilizing data from 2012 to 2022 and employing multiple regression analysis to examine the influence of digital transformation on corporate sales innovation. The results demonstrate a significant positive effect of digital transformation on sales innovation. The study further categorizes digital transformation into technological affordance and ubiquity affordance, separately validating their roles in promoting sales innovation. Moreover, by considering synergistic effects, the research unveils the intricate relationship between digital transformation and corporate innovation performance. The findings provide a fresh perspective on understanding how digital technology propels sales innovation and offer concrete guidance for the digital transformation practices in the pharmaceutical industry.

Sustainable innovation is crucial for addressing social and environmental challenges and is a key driver of enterprise competitiveness and economic growth. This study examines how board heterogeneity influences sustainable innovation in enterprises, particularly within the context of China’s Science and Technology innovation board. Findings reveal that diverse boards enhance sustainable innovation and impact M&A activities, which in turn mediate the relationship between board diversity and corporate sustainability. The research aims to understand the optimal board composition for scientific and creative enterprises, analyze the mechanisms behind board heterogeneity’s effect on innovation, and assess M&A’s role in this process. The study’s outcomes underscore the importance of board diversity for fostering sustainable innovation and suggest that M&A can be a critical pathway to enhancing corporate sustainability.