Journal of Sustainable Development and Green Technology

Journal DOI

https://doi.org/10.54216/JSDGT

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Tax Management Research, Bibliometric Analysis Using Keywords and Abstracts

Sonia Elizabeth Ramos-Medina

The challenges derived from tax operations in different jurisdictions make the management of tax obligations increasingly complex. Taking this into account, a bibliometric analysis is proposed to shed light on the content of the publications from a word analysis to identify research topics in a set of publications and establish relationships between concepts. The findings show a dominance of two large clearly segmented clusters: on the one hand, multinational companies trying to better manage their profits; and on the other, the Tax Agency trying to avoid tax evasion at all costs.

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Doi: https://doi.org/10.54216/JSDGT.010102

Vol. 1 Issue. 1 PP. 19-30, (2023)

Does Financial innovation improve Financial Inclusion in African countries?

EL Yamani Rachida

This paper aims to investigate the link between financial innovation and financial inclusion as measured by the number of depositors in commercial banks per 1000 adults, and financial innovation, as assessed by the number of ATMs and the ratio of bank credit to the private sector. Cross-sectional data for six African nations from the years 2006 to 2020 were used to specify and evaluate an econometric model based on previous studies. It was performed using the SUR (Seemingly Unrelated Regression) approach. The results demonstrate the beneficial role played by financial innovation in advancing the financial inclusion process in Africa, including the development of new services via ATMs and the issuance of credit to the private sector. Few studies concentrate on the link between financial innovation and financial inclusion, despite the theoretical and empirical literature focusing more on their determinants. This study intends to enrich the field by exploring the link between financial innovation and financial inclusion in six African economies during the period from 2006 to 2020.

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Doi: https://doi.org/10.54216/JSDGT.010101

Vol. 1 Issue. 1 PP. 08-18, (2023)

Governance mechanisms, gender diversity and banking performance: The case of French banks

Mohamed Bechir C. , Nadia Mansour

Today, there is a great deal of pressure on companies from public authorities, investors, and civil society to introduce more diversity. This criterion is the subject of binding regulations in various countries, to strengthen the presence of women in the management and governance of companies. Our study aims to investigate the results of governance mechanisms, especially board of directors ‘characteristics, on a bank’s performance. Specifically, we are examining how certain governance practices, such as gender diversity on the board and the CEO's dual role, affect a bank's performance. Indeed, these boards’ attributes are proven to reduce agency conflicts and enhance control mechanisms to serve in the best manner shareholders and contribute the better banks' performance. For our empirical methodology, we used panel data with a sample of 66 French banks observed during the period 2014-2018. The findings revealed a positive and statistically significant relationship between gender diversity and performance, as measured by the variable return on equity. We also discovered that director independence has a positive effect on performance. We observed a positive and significant effect on the bank's performance as a result of the CEO's duality. For control variables used: size and debt, the relationship with bank performance is positive with the size variable calculated as the log Book value of Total Assets. But the impact is negative between debt and banks' performance with low significance.

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Doi: https://doi.org/10.54216/JSDGT.010103

Vol. 1 Issue. 1 PP. 31-42, (2023)

Peculiarities of the Accounting of Liabilities According to International Financial Reporting Standards

Kozimjonov Abrorbek

This article is devoted to the consideration of the concepts of debt obligations and existing theoretical views related to their calculation. In addition, the article reveals the role and significance of International Financial Reporting Standards (IFRS) in the organization of accounting in economic entities and specific aspects of the emergence of debt obligations according to IFRS. The research papers of economists have been investigated and relevant conclusions and proposals have been developed within this topic

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Doi: https://doi.org/10.54216/JSDGT.010104

Vol. 1 Issue. 1 PP. 43-48, (2023)

Impact of the Development Digital Economy on the Socio-Economic Development of Uzbekistan

Shadmanov E. Sherkulovich , Bakieva I. Abdushukrovna , Shermukhamedov B. Usmonovich , Tashkent institute of finance, Uzbekistan

In the article contribution of practical program actions of higher management bodies aimed at creating a techno-digital platform of economic development to the transition to a new economy is studied. The essence of the digital economy is the revolutionary changes in digital technologies, the emergence of innovations such as the computerization of industrial design and the modeling of the design readiness of production, the creation of the project of products with a high level of complexity, for example, machine tools, cars, trains, airplanes, buildings, etc. based on the possibilities of facilitation. The emergence and implementation of new digital technologies in Uzbekistan, the formation of new markets for the national economy.

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Doi: https://doi.org/10.54216/JSDGT.010105

Vol. 1 Issue. 1 PP. 49-56, (2023)