Journal of World Economy

Exploring Tax Compliance Challenges Among Small and Medium Enterprises in Rubaga Division, Kampala: Perspectives from SME Owners and Tax Officials

2026-05-22T09:25:08+00:00

Small and Medium Enterprises (SMEs) are pivotal to Uganda’s economy, contributing over 90% of private sector employment and approximately 40% of GDP, yet their tax contribution remains disproportionately low. This study investigates the persistent tax compliance challenges among SMEs in Rubaga Division, Kampala, employing a qualitative exploratory design to capture the dual perspectives of 25 SME owners and 10 tax officials. Guided by the Slippery Slope Framework, the study examines the interplay between trust in authorities and the power of enforcement. Data were collected through semi-structured interviews and were analyzed thematically. Findings reveal that tax non-compliance is driven by a complex mix of high operational costs, the digital divide exacerbated by the Electronic Fiscal Receipting and Invoicing System (EFRIS), and a deficit of institutional trust. The study concludes that enforcement-heavy strategies without corresponding trust-building measures are unsustainable. It recommends that the Uganda Revenue Authority (URA) prioritize digital infrastructure support, streamline tax procedures for SMEs, and enhance taxpayer education to foster voluntary compliance.

The Impact of Budgetary Allocation on Economic Development in Nigeria

2026-07-07T02:50:54+00:00

The study examines the impact of budgetary allocation on economic development in Nigeria. Using time series data from the Central bank of Nigeria from. The specific objectives of the study include investigation of the impact of budget on the educational development index, health development index, consumer price index and security development index. This study utilized ex-post facto research design. Ordinary Least Square (OLS) was employed to test the relationship between the dependent and independent variables. The study found out that education budget expenditure (EDUEXP) has a negative and significant relationship with education sector index in Nigeria (ESI), Health budget expenditure (HEXP) has a negative and significant relationship with the Health sector index (HSI) in Nigeria, Recurrent expenditure (REXP) has a positive and a significant relationship with Consumer price index (CPI) in Nigeria, and Defense budget expenditure (DEXP) has a negative and insignificant relationship with Defense Sector Index (DSI) in Nigeria. Based on the findings, the study recommends that the government should increase the budgetary allocation in the education sector so to increase and empower human capital index in the country.

Research on the Construction and Practice of the Full-Domain Architecture System for Enterprise Management Informatization Under the Digital Economy

2026-07-10T04:51:56+00:00

The global digital economy has entered a stage of full-domain development featuring compliance and ecology. Traditional siloed and function-segregated enterprise management informatization architectures have given rise to prominent issues including data silos, mismatched computing power, inadequate compliance and inefficient value transformation. Supported by the Complex Adaptive System (CAS) theory and organizational de-boundary theory, this paper defines the original concept of the full-domain architecture for enterprise management informatization. Based on panel data of 426 A-share listed enterprises in Shanghai and Shenzhen from 2019 to 2025 and 472 valid survey questionnaires, this study comprehensively adopts the coupling coordination degree model, SEM mediation effect model, panel threshold model and FS-QCA configuration model to quantitatively analyze the transmission mechanism, implementation obstacles and empowerment paths of the digital economy on the full-domain architecture.

The research results indicate that the average coupling coordination degree of the five major subsystems of enterprise informatization in China is 0.417, which is generally on the verge of imbalance. Data compliance presents a double threshold effect with threshold values of 1.862 and 3.795 against the digital economy. Four types of efficient implementation configurations are summarized, namely policy-empowered type, computing power foundation type, organizational reform type and compliance-preemptive type. This paper constructs a five-layer hierarchical full-domain informatization architecture system, which remedies the deficiencies of traditional research that overemphasizes technology while neglecting organization and compliance. It also provides data support and practical paradigms for the digital transformation of manufacturing, science and innovation, and service-oriented enterprises.

President Trump and the Trade Wars Recounted- Round 1

2026-08-10T06:59:30+00:00

The purpose of this short article is to succinctly chronicle the historical background, underpinnings and key moments of United States President Donald Trump’s first term trade policies. It is hypothesized that there were both “wins” and “losses.” Additionally, the paper analyzes President Trump’ preference to forgo working with the post-World War II international institutions. Furthermore, it is assessed that the policies for the different areas of the world affected each other in the Trump Administration’s shaping of agreements. The paper uses a step-by-step and historical, process-tracing methodology, and concludes that the trade war with China resulted in the United States exporting less than the expected number of agricultural products, partly due to the outbreak of the COVID-19 Pandemic. The tariffs are shown to have resulted in a loss of slightly higher prices. The policies of the President Joseph R. Biden are touched upon, and the tariffs at the start of President Trump’s second term.

Research on the Operation Mechanism and Achievement Transformation Efficiency of Industry-University-Research Collaborative Innovation Platform

2026-08-14T10:08:38+00:00

Against the three-chain integration innovation context, industry-university-research (IUR) collaborative platforms are core carriers for commercializing scientific outputs. China’s platforms expand rapidly but suffer fragmented mechanisms, resource mismatch and low conversion rates. Prior studies only analyze single static mechanisms, ignoring multi-mechanism coupling, staged transformation chains and nonlinear element synergies, leaving obvious theoretical and empirical deficits. This paper builds a “Four-Dimensional Mechanism — Synergistic Coupling — Staged Efficiency” framework based on core theories. Using 2018–2024 provincial panel data from 31 Chinese regions, it adopts chain network DEA, two-way fixed-effect regression, double-threshold model and fsQCA for empirical tests. Results show all four mechanisms boost conversion efficiency, with benefit distribution playing the dominant role; multi-mechanism coupling generates efficiency amplification. Their driving effects rise stepwise constrained by dual thresholds of resource aggregation and policy support, alongside cross-region, cross-industry and cross-tier heterogeneous characteristics. This paper supplements the IUR “mechanism-efficiency” theoretical system and supplies quantitative support for refined platform management and targeted innovation policies.

Design and Implementation of Regional Logistics Resource Intelligent Matching and Supply Chain Integration Control System Based on Multi-Source Data Fusion

2026-08-17T06:05:33+00:00

Regional logistics serves as a critical pillar supporting the efficient circulation of industrial and supply chains. Aiming at prominent challenges in current regional logistics, including fragmented multi-source data, severe resource mismatches, and static & rigid scheduling modes, traditional approaches fail to cope with complex logistics scenarios compounded by order fluctuations, traffic disruptions and meteorological disturbances. This paper constructs a hierarchical fusion framework for multi-source heterogeneous regional logistics data, integrating Internet of Things (IoT) perception data, order data, geographic transportation data, meteorological data and supply chain ledger data. An entropy weight-attention improved fusion model is adopted to realize accurate feature reconstruction for logistics data with high noise and missing values.

On this basis, a multi-constraint mathematical model for logistics resource supply-demand matching is established, and an improved Proximal Policy Optimization (PPO) reinforcement learning matching algorithm is designed. A multi-objective reward function balancing cost, timeliness, resource utilization rate and carbon emissions is constructed to complete dynamic intelligent matching of transportation capacity, warehousing and distribution nodes. Meanwhile, a closed-loop management and control mechanism of “Perception-Matching-Scheduling-Execution-Feedback” is built, and a regional logistics intelligent control system is developed based on cloud-edge collaboration. Simulation experiments are carried out using real logistics data of a domestic metropolitan area from 2024 to 2025. The results show that compared with traditional algorithms, the proposed method improves matching accuracy by 12.47%, reduces resource idle rate by 9.62%, shortens supply chain turnover time by 14.13%, and achieves excellent robustness under order peak and sudden disturbance scenarios. This research provides effective theoretical models and engineering practical schemes for integrated management & control of regional smart logistics and flexible coordination of supply chains. (Sun X & Wang H., 2025)

China’s Live Commerce Goes Global: Strategic Implications for the U.S. Beauty and Fashion Industry from an Award-Winning TikTok Live Practitioner’s Cross-Border Expansion

2026-08-21T10:05:45+00:00

In recent years, Chinese live commerce has shifted from growth driven largely by traffic dividends to a model that places greater emphasis on refined operations. This transition has developed several potentially transferable capabilities, including the integration of content-driven live selling and shelf-based e-commerce, data-informed product selection, and flexible supply chain response. The U.S. TikTok e-commerce market provides new opportunities for cross-border sellers, particularly in beauty and fashion, where products are highly visual and well suited to live demonstration and impulse-driven purchasing. Using the cross-border practices of New Start Plus Agency as a case study, this paper examines differences between Chinese and U.S. live commerce in traffic acquisition, consumer behavior, content presentation, conversion, and fulfillment. It argues that the Chinese live-commerce model cannot be transferred directly to the U.S. market. Its operational capabilities need to be adapted through localized product selection, culturally appropriate content, and more responsive supply chain coordination. The paper also examines the organizational requirements for scaling operations from two to six live studios. The analysis provides practical insights into how Chinese live-commerce capabilities can be adapted, rather than simply replicated, in the U.S. beauty and fashion market.

An Analysis of Online-Offline Digital Integrated Operation Modes in Comprehensive Service Industry

2026-08-21T10:08:27+00:00

Driven by the digital economy, the service industry is undergoing structural upgrading. Online-offline digital integration serves as a critical approach for the service sector to improve quality and efficiency. Nevertheless, most digital transformations undertaken by domestic service enterprises only realize superficial channel superposition, accompanied by problems such as fragmented data and mismatched processes, while quantitative empirical support for the mechanism of integrated operation remains insufficient. Drawing on the Service Value Co-Creation Theory and Dynamic Capabilities Theory, this paper constructs an integrated analytical framework. Taking panel and questionnaire data of 287 domestic comprehensive service enterprises from 2020 to 2025 as samples (Verhoef, P. C., Kannan, P. K., & Inman, J. J., 2015), empirical analyses are conducted via mediating effect, moderating effect and panel threshold regression models.

The research reveals that digital integration can significantly boost corporate operational performance; resource allocation efficiency, user stickiness and service innovation capacity exert partial mediating effects; digital capability and industrial format attributes display moderating effects; digital integration features double thresholds, with medium integration intensity generating the optimal enabling effect, and excessive investment resulting in diminishing marginal returns. Based on multiple case studies, three digital integration modes—channel superposition, process embedding and ecological symbiosis—are categorized, and hierarchical optimization schemes are proposed. This study supplements and enriches theories on digital transformation of the service industry, and provides empirical evidence and practical references for the sector’s high-quality digital upgrading.