Eva Andres-Aucejo, Patricio Masbernat

Editorial: The 4th International Conference on Financing for Development: international tax cooperation: Taxation and trade. Controls to fraud. IA in tax administration and Digital Services in the European Context. Agricultural GI Designations.

Introduction

Editorial: the 4th international conference on financing for development: international tax cooperation: taxation and trade. Controls to fraud. Ia in tax administration and digital services in the european context. Agricultural gi designations.. 4th Financing for Development Conference: international tax cooperation, trade, fraud controls, AI in tax administration, EU digital services, and agricultural GI designations.

Abstract

Review

This editorial introduces a remarkably ambitious and diverse set of themes stemming from the 4th International Conference on Financing for Development. The title alone signals an extensive scope, encompassing critical areas such as international tax cooperation, the interplay between taxation and trade, fraud controls, the burgeoning role of Artificial Intelligence in tax administration, and the nuances of digital services within the European context. The inclusion of Agricultural GI Designations further broadens the discussion, suggesting an interdisciplinary approach that aims to connect various facets of economic development and regulatory frameworks. While such breadth can offer a comprehensive overview of complex challenges, it also raises questions about the depth and coherence with which these disparate topics are integrated and discussed within the editorial itself. Crucially, the absence of an abstract significantly impedes a proper assessment of the editorial's content, methodology, and primary contributions. An abstract is indispensable for summarising the core arguments, highlighting key findings, and outlining the structure or focus of the piece. Without this vital introductory insight, it is impossible to evaluate how the editorial synthesizes the wide-ranging topics, what specific insights or policy recommendations it offers, or how it contributes to the discourse on financing for development. The lack of an abstract leaves a reviewer and prospective reader unable to gauge the article's actual substance, its analytical depth, or its potential impact on the fields it purports to cover. To be truly valuable, an editorial with such a broad mandate needs to clearly articulate its central thesis and the connections between its diverse subjects. Moving forward, it would be essential for the editorial to provide a concise yet comprehensive abstract that outlines how it navigates the complex landscape of international tax, trade, technological advancements, and agricultural policy. Such an abstract would allow readers to understand the overarching narrative, the key takeaways from the conference, and the particular perspectives the editorial brings to these critical issues, thereby maximising its reach and scholarly contribution.

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