Data File.pptx

<b>Purpose:</b> The purpose of this research is to study on the digital taxation for creating frugal innovation for institute of higher learning (IHL) educational ecosystem. In Malaysia, government had exempted online distance learning to fall within the definition of digital service, in order to encourage online distance learning, and it will be exempted from service tax. These changes have greatly impacted the tertiary education to deliver education service with lower costs. Thus, in this study, the theory of digital taxation will be discussed in contribution to frugal innovation in IHL. <b>Methodology</b>: The methodology for this paper is research gap analysis using major databases, keywords and categories of research in this field. Data was analysed to answer research question on the trend in digital taxation and how frugal innovation can play an important role. Data was analysed and presented. <b>Findings</b> –Through the model of digital taxation for IHL to achieve frugal innovation, the result of this study will bring a significant impact on the financial control towards IHL. The theory of digital taxation, and also the tax policies, on the influence on IHL will be discussed in this study.A framework of analysis will also be developed that allow to highlight the main tax theory on contribution to frugal innovation in IHL. The research will come to light with ideas and ways to build frugal innovation in IHL educational ecosystem. <b>Research limitations</b><b> </b>– This study presents research gap analysis in the field to unearth the need for more research. However it is limited to IHL and digital taxation only between last 2 decades.

研究目的：本研究旨在探究数字税收如何为高等教育机构（Institute of Higher Learning, IHL）的教育生态系统构建节俭创新路径。在马来西亚，政府已将在线远程学习排除在数字服务的征税范畴之外，以鼓励在线远程学习的发展，且此类服务可免征服务税。此项政策调整极大推动了高等教育机构以更低成本提供教育服务。故此，本研究将探讨数字税收理论对高等教育机构节俭创新的赋能作用。
研究方法：本文采用研究缺口分析法，依托本领域主流数据库、研究关键词与研究范畴开展研究。通过数据分析回应两项研究问题：一是数字税收的发展趋势，二是节俭创新如何发挥关键作用。本研究将完成数据分析并呈现相关结果。
研究发现：针对高等教育机构构建节俭创新的数字税收模型，本研究结果将对高等教育机构的财务管控产生显著影响。本研究将探讨数字税收理论及税收政策对高等教育机构的影响机制，同时开发一套分析框架，以阐明支撑高等教育机构节俭创新的核心税收理论。本研究将提出构建高等教育机构教育生态系统节俭创新的具体思路与实施路径。
研究局限：本研究通过领域内的研究缺口分析，揭示了该领域尚需开展更多研究的必要性。但本研究的研究范围仅局限于近二十年间的高等教育机构与数字税收相关议题。