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The implementation of the core tax administration sistem (Core Tax Administration Sistem or Coretax) in early 2025, which was expected to modernise tax services, instead sparked a wave of public criticism due to various fatal technical obstacles. The dysfunction of this sistem not only hampered administration but also gave rise to discourse on distrust of state budget management. This study aims to analyse in depth how the failure to implement Coretax has eroded public trust and damaged the fiscal social contract between taxpayers and the state. The research method uses a qualitative approach with a Critical Discourse Analysis perspective based on Norman Fairclough's model. Data was collected through netnography from public comments and interactions on social media, then analysed through three dimensions: text (micro), discourse practice (meso), and social practice (macro). The findings show that public discourse is not merely technical complaints, but a form of symbolic resistance. At the micro level, sistem dysfunction is interpreted as evidence of incompetence and alleged budget irregularities. At the meso level, the public mobilises collective memory related to past government project failures to validate their distrust. At the macro level, this signifies a violation of the principle of reciprocity, whereby the state is perceived as demanding tax compliance without providing adequate services, thereby triggering a crisis of legitimacy. The implications of this study emphasise that digital transformation of the public sector requires transparency and accountability; failure to respond to this crisis has the potential to significantly reduce voluntary tax compliance.

Abstract: This study investigates the impact of social media marketing (SMM) on brand awareness,brand engagement, and purchase intention across five emerging European economies: Albania,Kosovo, Romania, Ukraine, and North Macedonia. Anchored in the Uses and Gratifications Theory(UGT) and the Consumer Brand Engagement (CBE) model, the research employs Partial LeastSquares Structural Equation Modeling (PLS-SEM) to examine the complex interrelationships amongthese constructs. Findings reveal that SMM positively influences brand awareness and engagement,both of which significantly mediate the relationship between SMM and purchase intention.Importantly, the strength and nature of these effects vary by country, underscoring the role ofcultural and contextual factors in shaping consumer responses to digital marketing stimuli. Thiscross-national analysis fills a critical gap in the literature by focusing on underrepresented, highgrowth markets and offers valuable implications for both theory and practice. Specifically, itadvocates for localized, culturally sensitive SMM strategies that emphasize both visibility andinteractive engagement. The study contributes to the broader marketing discourse by demonstratinghow consumer behavior in digitally connected, developing economies diverges from that in maturemarkets, thereby reinforcing the necessity of context-aware digital marketing frameworks in globalstrategy formulation.

This qualitative literature review explores the evolving relationship between corporate governance and corporate strategy, focusing on recent insights and identifying future research directions. Drawing on a comprehensive analysis of studies from 2023–2024, the review highlights the pivotal role of governance mechanisms—such as board composition, accountability frameworks, and sustainability integration—in shaping strategic decision-making. Key findings reveal the increasing importance of diversity, long-term ownership structures, and adaptive governance practices in addressing global challenges. Furthermore, the study synthesizes the impacts of governance on strategic outcomes, emphasizing areas requiring further empirical exploration, such as the intersection of sustainability and innovation. This review contributes to the academic discourse by offering a consolidated perspective on governance-strategy dynamics while providing a roadmap for future research endeavors. Limitations and avenues for advancing the theoretical and practical understanding of this critical relationship are also discussed.