No abstract

Tax cases involve large-scale case handling in which the communication between the tax authorities and the taxpayer is as common as it is important. To ensure that tax decisions are as accurate as possible communication must follow legal regulations, without underrating the psychological importance of the communication between the tax officer and the taxpayer. This article centres on the psychological effects of the communication between taxpayers and the tax authorities as well as the ethical principles involved.

We propose a tentative research plan to increase students’ mental health in elementary schools by implementing Internet of Things (IoT) technology. The research plan should answer how to support students’ mental health using IoT solutions and the critical factors influencing testbeds for IoT solutions with the previously mentioned purpose. Our intended research method is Design Science, which we plan to use stepwise.