Digital taxation to promote frugal innovation in institutions of higher learning: a three-decade systematic literature review.

ABSTRACT: Background: In the era of the Fourth Industrial Revolution (IR 4.0), digital taxation emerged as a tool for accelerating the economic growth of a nation. While Industry 4.0 focuses on enabling real-time decision-making with sophisticated technology to enhance productivity, digital taxation can serve as an important tool for improving business sustainability. Institutions of higher learning (IHL), which aim to design an IR 4.0 educational ecosystem, can embrace digital taxation, as they face various challenges with different resources. The literature indicates that frugal innovation through digital taxation in institutions of higher learning, can solve emerging resource challenges. Method: We present a systematic review of studies on digital taxation to promote frugal innovation published in the past three decades (1991 to 2021). We obtained a total of 21 papers from a 'digital taxation' keyword search, 10 of which were related to digital taxation. However, the 10 papers were not related to frugal innovation. Result: We present two major findings. Firstly, research on digital taxation for frugal innovation is scant. Secondly, challenges exist in digital taxation implementation, which requires further attention. Conclusion: We conclude this review with a recommendation for the conceptual framework, to highlight potential research warranting the attention of the research community.

SUBMITTER: Kwan WL 

PROVIDER: S-EPMC8984211 | biostudies-literature | 2021

REPOSITORIES: biostudies-literature