Hybrid Work Models in Tax Administration: A Systematic Literature Review (Published)
This paper presents a systematic review of research on hybrid work arrangements within tax administration contexts. The impetus for this review stems from a notable disconnect: while hybrid work has become a permanent feature of organizational design across knowledge-intensive public institutions, tax administration scholarship remains heavily focused on taxpayer-facing digitalization, compliance technologies, and revenue metrics rather than exploring how hybrid structures operate inside revenue bodies. Following PRISMA 2020 guidelines, we systematically examined English-language peer-reviewed articles and authoritative institutional publications released between 2020 and 2026. Our final corpus comprised twenty-seven sources spanning tax administration, digital government, public management, and hybrid-work domains. Five principal findings emerged from this synthesis. First, hybrid work in tax settings is more accurately characterized as a socio-technical operating framework than merely a distribution of work between office and home locations. Second, sustainable hybrid arrangements depend fundamentally on digital infrastructure, secure access systems, workflow digitization, and task designs tailored to specific roles. Third, observable benefits manifest primarily in operational continuity, staff retention, job satisfaction, and certain productivity measures. Fourth, the literature consistently identifies risks concerning collaboration, social connection, innovation capacity, performance assessment, and tasks involving sensitive or confidential information. Fifth, direct empirical evidence from tax administrations remains sparse, fragmented, and methodologically constrained. This study contributes a conceptual framework specific to tax administration, advances five research propositions aligned with our review objectives, and proposes an agenda for future comparative, longitudinal, and function-specific investigations. We conclude that hybrid work can enhance tax administration performance, but only when supported by deliberate socio-technical design, secure digital operating models, and leadership systems that sustain coordination, trust, and knowledge exchange.
Keywords: Hybrid work, Public Sector, digital government, remote work, socio-technical systems theory, systematic literature review, tax administration
The Challenges Faced by Stakeholders in Implementing Sustainable Strategic Management Practices (SSMP) in the Food Industry: A Systematic Literature Review (Published)
Strategic management has turned out to be an important business aspect that businesses cannot do without. This study intended to have a better understanding with regards to the challenges that are faced by various stakeholders as they are implementing Sustainable Strategic Management Practices (SSMP). This research study’s main purpose was to categorically articulate the challenges that are being faced by stakeholders in the food industry in implementing SSMP. The Systematic Literature Review (SLR) approach was performed using a six-phase approach. In each stage, the literature is reviewed and reduced, where the paper was seeking to retain only the most appropriate literature that was very close to what the paper was looking forward to most relevant articles. Ultimately, the process resulted in 121 journals that were reviewed and analyzed in relation to the research topic using the SLR approach. The findings of the study indicated that there are a number of impediments that tend to emanate from the internal and external environment which act as challenges for the implementation of SSMP within the food industry. It has been noted that there are issues to do with the scarce resources, the regulatory environment amongst others. The study therefore concluded that for effectiveness the businesses need to monitor with efficiency the internal and external business environment for sustainable implementation of SSMP.
Keywords: Business Environment, Challenges, Stakeholders, Strategic Management, food industry, systematic literature review