Digital taxation to promote frugal innovation in institutions of higher learning: a three-decade systematic literature review [version 2; peer review: 2 approved]

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...

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Main Authors: Magiswary Dorasamy, Jayamalathi Jayabalan, Wei Ling Kwan, Pradeep Kumar, Lingeswaran Subermaniam, Abdul Aziz Bin Ahmad
Format: Article
Language:English
Published: F1000 Research Ltd 2022-03-01
Series:F1000Research
Subjects:
Online Access:https://f1000research.com/articles/10-1055/v2
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author Magiswary Dorasamy
Jayamalathi Jayabalan
Wei Ling Kwan
Pradeep Kumar
Lingeswaran Subermaniam
Abdul Aziz Bin Ahmad
author_facet Magiswary Dorasamy
Jayamalathi Jayabalan
Wei Ling Kwan
Pradeep Kumar
Lingeswaran Subermaniam
Abdul Aziz Bin Ahmad
author_sort Magiswary Dorasamy
collection DOAJ
description 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.
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spelling doaj.art-c9886e111f4343c5a7d5053c49c768482022-12-22T00:38:34ZengF1000 Research LtdF1000Research2046-14022022-03-0110121964Digital taxation to promote frugal innovation in institutions of higher learning: a three-decade systematic literature review [version 2; peer review: 2 approved]Magiswary Dorasamy0https://orcid.org/0000-0001-8651-1079Jayamalathi Jayabalan1https://orcid.org/0000-0001-9351-0605Wei Ling Kwan2Pradeep Kumar3https://orcid.org/0000-0002-9811-780XLingeswaran Subermaniam4Abdul Aziz Bin Ahmad5Faculty of Management, Multimedia University, Cyberjaya, Selangor, 63100, MalaysiaFaculty of Accountancy and Management, Universiti Tunku Abdul Rahman, Kajang, Selangor, 43000, MalaysiaFaculty of Management, Multimedia University, Cyberjaya, Selangor, 63100, MalaysiaJai Barath Art and Science College, Perumbavoor, Kerala, 683556, IndiaL Corporate Boards Sdn Bhd, Nilai, Negeri Sembilan, 71800, MalaysiaFaculty of Management, Multimedia University, Cyberjaya, Selangor, 63100, MalaysiaBackground: 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.https://f1000research.com/articles/10-1055/v2Digital Taxation Frugal Innovation Institutions of Higher Learning Educational Ecosystem Systematic Literature Review Industry Revolution 4.0eng
spellingShingle Magiswary Dorasamy
Jayamalathi Jayabalan
Wei Ling Kwan
Pradeep Kumar
Lingeswaran Subermaniam
Abdul Aziz Bin Ahmad
Digital taxation to promote frugal innovation in institutions of higher learning: a three-decade systematic literature review [version 2; peer review: 2 approved]
F1000Research
Digital Taxation
Frugal Innovation
Institutions of Higher Learning
Educational Ecosystem
Systematic Literature Review
Industry Revolution 4.0
eng
title Digital taxation to promote frugal innovation in institutions of higher learning: a three-decade systematic literature review [version 2; peer review: 2 approved]
title_full Digital taxation to promote frugal innovation in institutions of higher learning: a three-decade systematic literature review [version 2; peer review: 2 approved]
title_fullStr Digital taxation to promote frugal innovation in institutions of higher learning: a three-decade systematic literature review [version 2; peer review: 2 approved]
title_full_unstemmed Digital taxation to promote frugal innovation in institutions of higher learning: a three-decade systematic literature review [version 2; peer review: 2 approved]
title_short Digital taxation to promote frugal innovation in institutions of higher learning: a three-decade systematic literature review [version 2; peer review: 2 approved]
title_sort digital taxation to promote frugal innovation in institutions of higher learning a three decade systematic literature review version 2 peer review 2 approved
topic Digital Taxation
Frugal Innovation
Institutions of Higher Learning
Educational Ecosystem
Systematic Literature Review
Industry Revolution 4.0
eng
url https://f1000research.com/articles/10-1055/v2
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