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As a result of growing digital technologies in the financial sector, the traditional slow lending process is being replaced by fast and easy digital lending systems that can make decisions in real time. Both lenders and borrowers have experienced the benefits of digital lending, the activities of microfinance institutions have expanded rapidly and the volume of digital microloans has increased significantly worldwide, including Mongolia. At the same time with the growing volume of digital microloans in Mongolia, the rationality of credit risk management has been becoming more critical. Credit quality is the most important factor in optimal credit risk management. It depends on determining the customer's creditworthiness and making accurate credit decisions. This research focuses on a credit scoring system to improve the digital loan evaluation system of the Mongolian microfinance institute. This study aims to contribute to the development of possible credit scoring systems for Mongolian microfinance institutions by comparing several machine-learning approaches based on loan datasets of a non-banking microfinance institute in Mongolia. The result shows the ensemble methods Random Forest and XGBoost Tree's accuracies are higher than other machine learning models for the microloan borrowers' repayment status prediction.
Хураангуй: ABSTRACT In recent years, due to significant tax revenue losses, transfer pricing has become an issue of concern for tax authorities, policymakers, and academics. In this study, the authors aim to analyze transfer pricing and its impact on fiscal revenue in the case of Mongolia, a developing country with a mining-dominated economy. In our research, we used the arm's length principle to determine transfer pricing and estimate the loss of corporate income tax due to transferring pricing; moreover, we compared the operating profit margin of Mongolia’s mining companies with the Far East and Central Asia Oceania countries. We found that Mongolia has lost about 44.4 billion MNT in corporate income tax revenue from the mining sector over the past seven years, estimated by adjusting the total operating revenue by an average of 10.5% for coal companies and 16.4% for copper companies. This result shows that mining companies are avoiding taxes by mispricing, which negatively affects the budget revenue in Mongolia. This research will contribute to the implementation of the common principles of transfer pricing and reduce tax evasion in Mongolia and similar countries with a mining-dominated economy. Keywords: transfer pricing; tax evasion; loss of tax revenue; mining sector; budget revenue; arm’s length principle (ALP); operating profit margin (OPM)
Organizational Reputation is believed to be the key to their future guarantee. However different perspectives among stakeholders promote various success strategies. Thus, this study reviewed and investigated the different roles of portfolio strategy to create a reputation model of organization. We discussed the different impacts of Moral Leadership, Culture Value, and Stakeholder Demand on the model of organizational reputation, and offered an alternative framework of the organizational reputation model. The result of the research provides information that Stakeholder Demand has a positive and significant (0.315) impact on organizational reputation. The other independent variable (Moral Leadership and Culture Value) has a positive but insignificant impact on Organizational Reputation. Portfolio Strategy as a moderator variable didn’t show impact as a mediating variable.
The rapid pace of change of the Fourth Industrial Revolution(4IR) and digital technologies have been giving potential opportunities to revolutionize public administration. Governments strive to take advantage of these digital technologies to improve their public services to be easier and faster and eliminate government bureaucracy. However, countries still face challenges in achieving better governance services through digitalization. This study discusses the governmental digital innovation and reform in the Mongolian government and its success which is regarded as a good example of digital governance. The Mongolian government has been making significant improvements in its governance and public services by taking advantage of the 4IR and digital technologies.
ABSTRACT The tax environment is a critical factor for the business and economy. Mongolia is a developing Asian country that hugely depends on the mining sector. Therefore, the Mongolian Government strives to diversify its economy and make some efforts to improve to attract investors and enhance the growth of the economy. In recent years, Mongolia’s Government made radical tax reforms. The main goal of this research is to evaluate the tax environment and then tax reform and its impact on the economy in Mongolia’s case. Exposing some problems that should be regulated with the tax policy is important for the business environment. Therefore, this study evaluates the main indicators of the tax environment in support of business along with tax policy. KEYWORDS taxation, tax effect, level of tax burden, business environment, domestic manufacturers, tax reform
Small and underdeveloped countries, especially most of Africa, appear to be lagging behind other continents of the world with regard to technological inventions, innovations, and development. Almost all technical products in the telecommunication sector are manufactured and imported from outside Africa. Social media communication technology has been predominantly dominated by technological giants from outside Africa and the continent has been reduced to a mere passive consumer. During the COVID-19 pandemic business disruptions, some virtual communication platforms such as Zoom, Teams, and WhatsApp – among others becoming more popular communication platforms in the world. There is a growing worry among scholars – that Africa and other countries might witness a wave of technological imperialism. This research aims to seek financing possibilities for technological innovation in Africa and Mongolia based on the case of GLUEvp Virtual Communication Technology. Keywords: technological innovation, financing, virtual communication technology, digital transformation
