Acta Scientiarum Polonorum. Oeconomia

THE IMPACT OF PROPERTY TAX CHANGES IN SUPPORT OF SUSTAINABLE TAX REVENUE IN GREECE

Panagiotis Asimakopoulos — 2025-03-31

Aim: This paper aims to provide an overview of the existing legal framework of property tax in Greece and the relevant tax trends of the examined period from 1974–2018. Methods: The legal framework for the property tax is analyzed. From a methodological point of view, the focus is on the historical period between 1974 (the end of the dictatorship) and 2018, and limiting the analysis to 2018, excluding events such as the 2019 elections, the exit from the debt market, and the COVID-19 period. Results: Concerning property taxes, it was observed that during the financial crisis and onwards, property tax revenue increased to meet the quantitative targets of the adjustment program. This was achieved by the rationalization of property tax bases and the introduction of uniform real estate property tax (ENFIA). Moreover, the composition of property taxes was shifting over time, giving more weight to the recurrent tax of immovable properties compared to what was the case in the past, where the taxes were mainly transaction-based. Conclusions: To sum up, the review of property tax revenues is beneficial because it consists of a critical and sustainable source of revenue, whereas a valid quantification of tax measures should be implemented to provide the public with a useful exogenous tax tool using a narrative approach. Therefore, the establishment of a stable tax policy framework for immovable property provides sustainable tax revenue. Thus, further rationalization of property taxation, market-based valuation, and tax base broadening will also contribute to a fairer and more efficient tax system.

THE DEVELOPMENT OF ONLINE MARKETING IN ALBANIA IN 2019–2023

Elona Fejzaj — 2025-03-31

Aim: In recent years, social media has become a very popular tool for companies that want to advertise their products and services and attract the right number of customers. This article aims to indicate how social media and digital marketing in Albania influence consumer behavior using marketing techniques. Method: To achieve the aim desk research and survey research were used. The information required to address the study questions was gathered via a semi-structured online questionnaire with nine questions, most of which were single-choice. Young and middle-aged Albanians were sampled in October 2023 using a purposeful random method. The questions included in the questionnaire allowed us to indicate, how users react to advertisements on different social media platforms and to the content found on these networks. Results: According to the findings, social media influences digital marketing, with Instagram being the primary platform for online product purchases. Older individuals use websites less for online shopping (even because they need to use a foreign language). In contrast, younger or middle-aged people use social media more for marketing or purchasing. While its use is not yet a habit for many people, it is a noticeable trend. Also, the visual part of an advertisement increases the chances of spending money on the product that is being advertised. Conclusions: During 2019‒2024, online marketing in Albania has become more important and this trend would be increasing in future. It adds to company revenue and influences economic development on a larger scale. However, certain limitations prevent making definitive recommendations for the future, as the number of responses was restricted to just 50; this study acts as a guide for additional related research in the coming years.

ALTERNATIVE AGRICULTURE ADDED VALUE CHAINS APPLYING UNMANNED AERIAL VEHICLES

Serhii Kvasha — 2025-03-31

Aim: All-out hostilities in Ukraine have led to systemic changes in local agri-food chains that constitute a part of the global agri-food system. Damage or destruction of land and water logistics infrastructure and the near-total unavailability of air transportation negatively impacts food security within the country and on global markets. The purpose of this article is to define the economic essence and features of shaping alternative models of agri-food chains based on the concept of added value for all stakeholders in the environment of value-oriented management at the micro level in the contemporary economic paradigm. Methods: The research methodology is based on the application of the chain approach as a method of scientific knowledge combined with literature review and deductive reasoning. Results: The results of the study indicate the importance of finding and applying alternative means of logistics, as well as ways that will reduce the agri-food chain from the farm to the consumer’s table, lower transportation costs, and increase the effectiveness of communication with the end consumer, improve consumer satisfaction, and shorten food delivery time. Conclusions: Emerging agri-food supply chains using unmanned aerial vehicles (UAVs) will create a new public catering market segment in the agri-food retail sector and will provide companies with robust competitive advantages throughout the years to come.

SEEDS OF PARTICIPATION AND COMMUNITY INFLUENCE: UNVEILING THE FACTORS SHAPING SMALL-SCALE FARMERS IN ZANZIBAR’S VEGETABLE FARMING

Felister Yakobo Tibamanya — 2025-03-31

Aim: This study examines the factors that influence small-scale farmers’ participation in vegetable farming in Zanzibar, Tanzania. It addresses a research gap by specifically investigating the effects of community influence and technology adoption – areas that have not been thoroughly explored in prior studies. Methods: Utilizing a quantitative research approach with a cross-sectional design, the study involved a sample of 149 randomly selected small-scale vegetable farmers from the Dimani and Kombeni wards. Data were collected through structured questionnaires, and both descriptive analysis and a probit model were employed for data analysis. Results: The findings indicate that factors such as gender, education level, community influence, land access, credit access, availability of farm inputs, and technology adoption significantly affect participation in vegetable farming among small-scale farmers. Conclusions: The findings highlight that participation in vegetable farming among small-scale farmers is significantly influenced by various factors, including gender, education level, community influence, land access, credit access, availability of farm inputs, and technology adoption. These factors collectively underscore the need for targeted interventions that address socio-economic disparities, enhance access to resources, and promote the adoption of modern agricultural technologies to improve small-scale farmers’ participation in vegetable farming. The study further recommends fostering gender inclusivity, investing in education and training programs, strengthening community networks, ensuring secure land rights, improving access to credit and farm inputs, and encouraging the adoption of modern agricultural technologies.