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 innovati

SUBMITTER: Kwan WL 

PROVIDER: S-EPMC8984211 | biostudies-literature | 2021

REPOSITORIES: biostudies-literature