Vol. 2 No. 3 (2025): Ege Scholar Journal

Research Articles

• Value Added Tax Policy Design for the Platform Economy: Digital Reporting and Fraud Mitigation within the EU ViDA Framework

  Etem Iseni

  207-218

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  DOI: https://doi.org/10.5281/zenodo.18525857

• Control Coverage and Auditability in Managerial AI Systems Evidence for EU AI Act Oriented Compliance Control Coverage and Auditability in Managerial AI Systems Evidence for EU AI Act Oriented Compliance

  Burhan Rexhepi

• Design-Science Framework for Decision-Centric Supply Chain Resilience

  Gaurav Kumar

  171-183

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  DOI: https://doi.org/10.5281/zenodo.18525771

• Social Media and Youth Political Participation in Indonesia (2021–2025) A Scoping Review with Digital Adoption, Electoral Participation, and Misinformation Context

  Ikhsan Baharudin

  147-157

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  DOI: https://doi.org/10.5281/zenodo.18525706

• VAT and Digital Reporting: ViDA Implications for Western Balkan Businesses and a Phased Adoption Roadmap

  Naser Raimi

  196-206

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  DOI: https://doi.org/10.5281/zenodo.18525837

• Compliance Engineering for High-Risk HR AI under the EU AI Act: Discrimination Risks, Controls, and Audit Evidence

  Kostiantyn Lutsenko

  184-195

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  DOI: https://doi.org/10.5281/zenodo.18525816

• Risk-Based Procurement Controls and Cost Efficiency in Public Defense Purchasing: Evidence from Ukraine

  Victoriia Koverga

  158-170

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  DOI: https://doi.org/10.5281/zenodo.18525743