Artificial intelligence systems increasingly exhibit behaviors that mirror human cognitive and social traits, raising profound questions about consciousness, agency, and personhood. This article examines current AI research (2025‑2026) to understand how AI serves as a mirror for human self‑understanding. We analyze three research questions: (1) How does AI research conceptualize AI as a reflect...
The Fork Problem: When Community Splits Signal Innovation vs. Fragmentation
— title: “The Fork Problem: When Community Splits Signal Innovation vs. Fragmentation” author: “Oleh Ivchenko” series: “Trusted Open Source” — ## Abstract Open source software forks have long been viewed as existential threats to project stability, yet evidence increasingly suggests that forks serve dual roles: catalysts for innovation and sources...
Post-Conflict Shadow Economies — Evidence from Bosnia, Croatia, and Kosovo
This article examines how shadow economies evolve in post-conflict Balkan states, using econometric evidence from Bosnia and Herzegovina, Croatia, and Kosovo. Building on 25 years of MIMIC-methodology estimates, we analyze three research questions: the trajectory of informal economic activity following armed conflict, the relationship between economic development and shadow economy persistence,...
Poland’s Digitalization Strategy in Tax Administration: Impact Assessment of JPK and Split Payment Mechanisms
Poland has emerged as a European benchmark for combating tax evasion through comprehensive digital transformation of its tax administration. This article examines Poland's implementation of the Jednolity Plik Kontrolny (JPK, Standard Audit File) and the Split Payment Mechanism to quantify their effectiveness in reducing the VAT compliance gap and improving tax compliance. Drawing on European Co...
Georgia’s Tax Reform Miracle: Flat Tax Impact on Shadow Economy
Georgia's radical tax reform of 2005—replacing a complex progressive tax system with a flat 12% rate—provides a unique natural experiment for studying the relationship between tax simplification and informal economic activity. This article examines two decades of data to quantify the reform's impact on Georgia's shadow economy, which fell from 68.8% of GDP (one of the world's highest) to 41.5% ...
Estonia’s Digital Transformation — Lessons for Ukraine’s Shadow Economy Reduction
This article examines Estonia's digital transformation as a proven model for reducing shadow economy activity through comprehensive e-governance. Estonia reduced its shadow economy from 28% to 12% of GDP between 2010 and 2024, while Ukraine's shadow economy remains volatile around 37% despite similar starting points. We analyze three core mechanisms: (1) the X-Road data interoperability platfor...
Fresh Repositories Watch: Telecommunications — Network Optimization and 5G Tools
Open-source telecommunications infrastructure is undergoing a fundamental shift from proprietary lock-in toward community-driven, interoperable platforms. This article presents the eighteenth installment of the Fresh Repositories Watch series, examining newly emerged and rapidly maturing open-source tools for 5G network simulation, Open Radio Access Network (Open RAN) deployment, and AI-powered...
Labor Market Informality — Wage Underreporting and Social Insurance Evasion
Labor market informality represents one of the most pervasive channels of shadow economic activity, manifesting primarily through wage underreporting and systematic evasion of social insurance contributions. This article examines the behavioral, structural, and policy drivers of informal employment relationships, with particular attention to how tax burden, minimum wage enforcement, and contrib...
Security Audit Patterns: How Top Open-Source Projects Handle Vulnerability Disclosure
The e[REDACTED]nential growth in open-source software vulnerabilities, with over 21,500 CVEs disclosed in the first half of 2025, has made vulnerability disclosure a critical challenge for the open-source ecosystem. This article investigates how leading open-source projects handle security vulnerability disclosure through coordinated bug bounty programs, GitHub Security Advisories, and CVE assi...
VAT Gap Estimation for Ukraine \u2014 Methodology and Cross-Country Comparison
This article examines the methodology for estimating the Value-Added Tax (VAT) compliance gap, with specific application to Ukraine and a systematic comparison against European Union member states and candidate countries. Using the top-down VAT gap methodology endorsed by the European Commission and IMF, we reconstruct Ukraine's VAT compliance gap trajectory from 2015 to 2024 and benchmark it a...