Vol. 37 No. 3 (2026)

Journal General Track

• Estimating the Total Tax Gap Based on the Size of the Shadow Economy

  Lukáš Moravec, Gabriela Kukalová, Stanislav Kaňka, Jana Hinke

  251-262

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• Economic Growth in the Digital Era: Innovation, Cultural Dimensions, and Environmental Policy Challenges

  Ofelia Ema Aleca, Florin Mihai

  263-283

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• Is the Flat Tax for Self-employed Persons in the Czech Republic Beneficial?

  Michal Krajňák, Petr Kozel, Hana Minaříková

  284-296

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• Categorization of European Countries for Industry4.0 Inequality by Unsupervised Machine Learning Techniques

  Hüseyin Fidan

  297-312

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• Technological Innovation, AI, and ESG: A Comprehensive Study on the Firm Life Cycle in Chinese A-Share Firms

  Yue Yin, Wei He, Pengran Zhao, Muhammad Waleed Younas

  313-334

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• Disruptive Technologies and the Accounting Profession: What Does the Scientific Literature Tell Us?

  Valeriu Brabete

  335-354

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• The Impact of M&A on Financial Performance from the Perspective of Life Cycle

  Yuan Chen, Wei Wang, Yaqiong Cao, Ye Chen

  355-377

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• Corporate Social Responsibility Strategy, Behavior and Financial Performance: Evidence from Inconsistent Phenomena in China

  Wenwen Lyu, Yan Cheng, Zarina Abdul Salam, Qiao Wang

  378-392

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