Micro, small, and medium-sized enterprises (MSMEs) are recognized as crucial drivers of economic development, particularly in low- and middle-income countries. The advent of digital platforms, characterized by economies of scale and significant cross-network externalities in two-sided markets,...

The issues and challenges in taxation in the digital economy stem from the complex and multifaceted nature of the digital economy. Reaching a common understanding and measurement of its size and impact is critical in devising a tax regime for the digital economy. In APEC Secretariat (2019), the...

This research aimed to develop a digital platform that efficiently utilizes co-learning experiences between consumers and producers and to foster the preservation of local handicrafts in a manner that is both sustainable and economically feasible. This platform combines the co-design method with...

Purpose - this paper aims to analyse the business efficiency of the Alibaba platform at the beginning and during the COVID-19 crisis. Methodology/Design - The research is based on the official financial reports of the platform as well as on the reports of other specialized agencies that monitor...