Table 4. Digital taxation factors related to frugal innovation.
| Paper | Factors |
|---|---|
| 23 Shahid et al. (2019) | Gross Domestic Product Growth, Gross Savings |
| 25 Khan and Shadab (2013) | VAT, Gross State Domestic Product (GSDP) |
| 29 Hajdúchová et al. (2015) | VAT calculation: VAT = price without tax
VAT rate
VAT = price with tax/coefficient |
| 31 Wang et al. (2021) | Firm size, Firm age, Connections with government, Gross Domestic Product |