Digital taxation to promote frugal innovation in institutions of higher learning: a three-decade systematic literature review


Kwan, Wei Ling and Dorasamy, Magiswary and Ahmad, Abdul Aziz and Jayabalan, Jayamalathi and Kumar, Pradeep and Subermaniam, Lingeswaran (2022) Digital taxation to promote frugal innovation in institutions of higher learning: a three-decade systematic literature review. F1000Research, 10. p. 1055. ISSN 2046-1402

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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.

Item Type: Article
Uncontrolled Keywords: Digital Taxation, Frugal Innovation, Institutions of Higher Learning, Educational Ecosystem, Systematic Literature Review, Industry Revolution 4.0, Digital Transformation, Digitisation
Subjects: H Social Sciences > HD Industries. Land use. Labor > HD9000-9999 Special industries and trades
Divisions: Faculty of Management (FOM)
Depositing User: Ms Nurul Iqtiani Ahmad
Date Deposited: 06 Oct 2022 02:40
Last Modified: 06 Oct 2022 02:40


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