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. 2022 Mar 22;10:1055. Originally published 2021 Oct 18. [Version 2] doi: 10.12688/f1000research.73318.2

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