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The objective of this study was to assess the exploitation of small economies by global digital firms through tax evasion. It explored the obstacles and suggests how small economies can address these challenges posed by global digital firms that leverage the nature of their service and technology to evade tax. Qualitative research methods were applied with the use of key informant interviews and secondary data collection from relevant literature and reports. Five key informants purposefully selected from Zimbabwe Revenue Authority (ZIMRA) were interviewed. The paper also classifies the nature of services provided by different digital economies. It highlights the challenges being faced by small economies such as the shift in the global business models, tax concept and evasion, international tax regulations, and lack of capacities thereof. The findings indicate how small economies are being taken advantage of by digital giant firms through operating in their jurisdictions, capitalizing on profits, and circumventing tax payments due to non legally binding instruments that compel global firms to comply. Tax evasion by these firms leads to the shrinking of the small economies' tax base. A possible solution to this tax deceitfulness is the adoption of the Organisation for Economic Cooperation and Development (OECD) Pillar One proposal to address and overhaul the current international tax regulations. [ABSTRACT FROM AUTHOR]

China uses digital, intelligent, and networked technology as the foundation for the development of sports at this stage of the global digital economy's rapid expansion. Sports laws support digital applications and guide the direction of sports development. This paper organizes one sports law, one sports law soon to be in force, seven administrative policies, 26 State Council documents, 31 sports departmental policies, 165 normative documents, and 110 sports institutional documents of the General Administration of Sports in China that are currently in effect as of June 30, 2022. Reviewing the existing literature shows that China's digital economyrelated sports legislation needs to be revised, sports policies and normative documents replace laws, relevant content is advocacy-oriented, the sports legislative system needs to be completed, and the extensive and complex sports legislative needs cannot be met. [ABSTRACT FROM AUTHOR]

This study aims to analyze a range of influential challenges to realize AI based economic transformation, thereby producing a comprehensive AI development strategy to maximize the benefits of AI with the minimum possible risk. Research data was obtained from interviews, observations, literature studies, and data triangulation. Based on the results of the study, it was found that the Indonesian Government needs to take several strategic steps in an effort to realize AI optimization to support economic transformation by strengthening the availability of equitable digital infrastructure to support AI implementation, increasing the availability of skilled human resources equivalent to AI technology capacity, providing conducive policy and regulatory support for AI investment and research, and optimizing the ecosystem that supports Innovation and technology startups for the development of AI-based products and services, in order to increase national economic growth. [ABSTRACT FROM AUTHOR]