https://proa.ua.pt/index.php/ijbi <p>The <strong>International Journal of Business Innovation</strong> (<strong>IJBI</strong>) (ISSN 2795-5036) is an open-access peer-reviewed journal quarterly published by University of Aveiro (UA). Business Innovation is a transversal and multidisciplinary theme of current interest to all organizations. IJBI aims to provide comprehensive coverage and understanding of various ways of business innovation and its implications for organizational competitiveness, compiling scientific contributions and case studies in the various scientific areas that enhance business innovation. IJBI intends to be a forum for exchanging new ideas and developments and act as a medium of communication of original contributions among researchers and practitioners.</p> <h2>&nbsp;</h2> Universidade de Aveiro en-US International Journal of Business Innovation 2795-5036 <p>When submitting an article to the&nbsp;IJBI, authors certify the following clauses:</p> <ul> <li class="show"> <p><strong>Originality and single submission</strong>– The contents presented in the article have not been published previously in whole or in part, and were not submitted or are not under active consideration elsewhere prior IJBI decision. The article must be authentic and does not contain plagiarism.</p> </li> <li class="show"> <p><strong>Authorship</strong>– All authors reviewed the article, agreed with its content, and agreed to its submission to the IJBI.</p> </li> <li class="show"> <p><strong>Conflicts of interest</strong>– Any conflict of interests must be declared. If authors have no declaration, it should be written (in the acknowledgments section): “The authors declare no conflict of interests”.</p> </li> <li class="show"> <p><strong>Ethics committee and informed consent</strong>(if applicable) – The research must be approved by an independent ethics committee and subjects gave their informed consent before they were enrolled in the study.&nbsp;</p> </li> </ul> <ul> <li class="show">Authors retain copyright and grant the journal the right of first publication with the work simultaneously licensed under a <strong>Creative Commons CC BY 4.0</strong>.</li> </ul> https://proa.ua.pt/index.php/ijbi/article/view/36451 <p>Data is now considered the new gold and represents one of the key factors for the success of organizations in a competitive market. Thanks to technological advancements, these data are extensively exploited by companies with the aim of improving their performance. On the other hand, the concept of sustainable consumption is increasingly becoming a criterion for consumer selection. Consumers' interest in responsible purchasing has experienced significant growth, especially in the last decade. Our research project aims to study the contribution of these future predictions to sustainable behavior and consumer purchasing decisions.</p> <p>&nbsp;</p> Haitam Elkhassal Lebzar Bouchra ##submission.copyrightStatement## http://creativecommons.org/licenses/by/4.0 2024-04-04 2024-04-04 e36451 e36451 https://proa.ua.pt/index.php/ijbi/article/view/35188 <p>The digital revolution has taken place in several areas and has been transversal in the Portuguese economy. Concerning the accounting area, it promoted the creation of new tools for processing information, increasing production capacity, automating processes for filling in tax returns and improving the information provided. The Tax Authority (AT) computerized its services, created new tax obligations, and automated the revenue collection process. Regarding tax obligations, the former highlighted the e-invoice system and a tax obligation for monthly communication of the turnover of economic agents with commercial activity. This obligation generated greater AT control over the effective delivery of Value Added Tax (VAT) by economic agents. The study of VAT is important because it is the (indirect) tax that has the greatest weight in the State's annual tax revenue. In light of the above, by interconnecting the digital evolution of the AT accounting sector and the evolution of the effective collection of tax revenue, this study aims to determine the advantages of the digital evolution and whether it provided an increase in tax revenue collected by the State. Thus, considering the advantages digital evolution has brought to the accounting area in general and the Tax Authority in particular, in this study we analysed the effect that the tax transformation had on VAT revenue, between the years 2012 and 2021. From the analysis conducted, we can conclude the State revenue from this tax increased. In general, the digital revolution has enabled accounting professionals with computer skills, and AT has changed its way of working with taxpayers.</p> Ricardo Santos Amândio Pereira Baía Maria Manuela Santos Natário ##submission.copyrightStatement## http://creativecommons.org/licenses/by/4.0 2024-03-31 2024-03-31 e35188 e35188 10.34624/ijbi.v3i1.35188