International Journal of Innovative Technologies in Economy

LEGAL FRAMEWORK FOR CORPORATE RESTRUCTURING AND GOVERNANCE

Naima Akli, Said Mabrouki — Wed, 07 Jan 2026 00:00:00 +0000

Governance has emerged as a central concern for both developed and developing countries, driven by global transformations and recurring economic crises over recent decades. In response, increasing attention has been directed toward governance frameworks as essential tools for creating an effective economic environment capable of confronting future challenges—an outcome that can only be achieved through the implementation of clear procedures and regulations. This study seeks to examine governance by exploring its conceptual foundations and practical mechanisms, while also highlighting its core principles and its role in corporate restructuring. Through an analysis of both the theoretical and procedural dimensions of governance, the research emphasizes its critical importance in promoting transparency, accountability, and sustainable organizational.

ECONOMIC IMPACTS OF ROBOTICS TECHNOLOGY IN REMOTE GREENHOUSE FARMING: EVIDENCE FROM NORTHWEST INDIANA

Amlan Mitra — Mon, 09 Feb 2026 00:00:00 +0000

This study examines the economic impacts of robotics adoption in greenhouse farming, focusing on Northwest Indiana (NWI) as part of the U.S. Economic Development Administration’s Project TRAVERSE. The research aims to quantify how robotics and automation enhance productivity, reduce labor dependence, and generate regional economic benefits. Employing an input–output (I–O) modeling framework using IMPLAN 2022 data, the study estimates the direct, indirect, and induced impacts of investments in greenhouse and robotics sectors. Findings indicate that robotics adoption yields higher multipliers for output, employment, labor income, and value added compared to traditional greenhouse farming. These results highlight stronger regional linkages, increased efficiency, and sustainable employment opportunities. The analysis demonstrates that technological innovation in agriculture not only boosts productivity but also contributes to broader regional resilience and economic diversification. The paper concludes that systematic economic impact assessment is vital for guiding public investments, workforce development, and policy decisions. Future research should track long-term adoption trends, evaluate policy incentives, and integrate sustainability metrics to inform climate-resilient and inclusive agricultural innovation.

ARTIFICIAL INTELLIGENCE IN TAX ENFORCEMENT: THE ROLE OF PERCEIVED AI CAPABILITY IN SHAPING TAX EVASION INTENTION

Mon, 09 Feb 2026 00:00:00 +0000

This study examines the effect of perceived artificial intelligence (AI) capability on tax evasion intention among corporate taxpayers in Indonesia. As digitalization and the adoption of AI in tax administration continue to expand, understanding how taxpayers cognitively respond to advanced technological surveillance has become increasingly important, particularly in developing country contexts. Using a quantitative explanatory design, data were collected through an online structured questionnaire administered to corporate tax decision-makers, yielding 278 valid responses. Hypotheses were tested using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS.

The empirical results indicate that perceived AI capability has a positive and significant effect on tax evasion intention, suggesting that the hypothesized negative relationship is not empirically supported. This finding implies that higher perceptions of AI-based surveillance capability do not automatically deter tax evasion intentions. Instead, they may encourage more adaptive and strategic responses in corporate tax planning. Corporate taxpayers appear to respond to sophisticated monitoring technologies by engaging in more complex risk evaluations rather than uniformly increasing compliance.

The study contributes to the tax behavior literature by integrating perceived AI capability as a technology-based psychological factor within the behavioral intention framework. From a practical perspective, the findings suggest that the implementation of AI in tax administration should be accompanied by policies emphasizing transparency, legal certainty, and clear risk communication to prevent strategic behavioral adaptation by corporate taxpayers.

ECONOMIC AND POLITICAL PROBLEMS OF THE MIDDLE EAST COUNTRIES, SECURITY POLICIES OF THE REGIONAL STATES

Malikova Khalida Vagif — Mon, 02 Feb 2026 00:00:00 +0000

States have advantages and disadvantages based on their location and geographical features on the world map. Its geostrategic location necessitates the more effective and careful use of national power elements to protect states’ national interests and achieve its national goals. The aim of this study is to comprehensively examine the new threat and risk assessments made on different platforms for the Middle East; to investigate the security concerns created by the process of physically and politically changing the world map based on cultural, ethnic, religious, and sectarian grounds; and to reveal how other states, situated in the middle of a potential crisis region due to its geostrategic location, will be affected by this change. The importance of the subject stems from the belief that the survival of the states and their ability to become a regional actor depends on properly evaluating developments in the Middle East and Eastern Mediterranean. The theoretical framework of this study is formed by constructivism (social constructivism), the theory that initiated the process of changing the world map and is based on the argument that the world is socially constructed, and the "Greater Middle East and North Africa Project (GMEAP)". In light of the available resources and interpretations in the study, a descriptive/descriptive approach was followed using content and discourse analysis, a qualitative research method, in order to create a conceptual, theoretical, and historical framework. The data used, the events in the historical process, theories/theses that gained or lost importance periodically, and the impact of the interaction between practice and theory on the Middle East and Eastern Mediterranean region are presented holistically using a descriptive method.

THE EFFECTIVENESS OF THE IMPLEMENTATION OF FINE PENALTIES IN NARCOTICS CRIMES FOLLOWING LAW NUMBER 01 OF 2023 CONCERNING THE CRIMINAL CODE (A FIELD STUDY IN THE JURISDICTIONAL REGION OF KEDIRI REGENCY)

Adisti Pratama Ferevaldy, Prija Djatmika, Fachrizal Afandi — Mon, 26 Jan 2026 00:00:00 +0000

The goal of this research is to investigate the factors that judges take into account when imposing fines on individuals convicted of narcotics offenses under Article 112 of Law Number 35 of 2009 on Narcotics. It also seeks to explore how fine penalties are carried out if the offender is unable to make the payment after the implementation of Law Number 1 of 2023 on the Criminal Code. This research employs a socio-legal method with conceptual, statutory, and case approaches, as well as descriptive qualitative analysis through observation, interviews, document studies, and literature review in the jurisdictional area of the Kediri Regency District Court. The results show that the application of fine penalties still does not align with the principle of proportionality. Judges prioritize consideration of the defendant's economic capacity without adequate juridical reasoning, resulting in the majority of convicts opting for a relatively short substitute imprisonment term rather than paying an exceedingly high fine. This condition causes the objectives of sentencing, particularly deterrence, to remain unachieved. Furthermore, there is no mechanism for coercive measures to ensure the execution of fine penalties. In conclusion, the imposition of fine penalties in narcotics cases under Article 112 is ineffective and disproportionate, necessitating the strengthening of the fine execution mechanism in accordance with the provisions of Law No. 1 of 2023 to ensure more just and optimal sentencing.