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2 articles

Article

Open AccessPublished: 28 February 2026

Evaluating Rural Consumers’ Knowledge and Attitudes toward Digital Service VAT: Evidence from a Philippine Countryside Market

Jeselle Montiagodo, Yumi C. Hamasaki, Emmanuel A. Onsay

New Countryside · 1-16 · 10.55121/nc.v5i2.1010

This study examines the impact of online customers’ knowledge on their attitudes and perceptions towards Republic Act No. 12023, focusing on Value-Added Tax (VAT) for digital services in online sales transactions. Through a causal research design, socio-economic profiles were determined, online customers’ knowledge of R.A. No. 1

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Article

Open AccessPublished: 5 May 2025

Guardians of Rural Heritage: Exploring Residents’ Attitudes towards the Inheritance of Intangible Cultural Heritage in Chinese Traditional Villages

Huaheng Shen, Lingyun Yu, Nor Fadzila Aziz, Li Peng, Yufeng Long, Yu Luo, Xiaokang Xiang

New Countryside · 22-39 · 10.55121/nc.v3i2.182

As pivotal agents in traditional villages, residents play a crucial role in the preservation and continuation of intangible cultural heritage within these villages. Grounded in the theory of planned behaviour, this study examines residents’ attitudes toward the inheritance of intangible cultural heritage in traditional Chinese v

Graphical abstract for Guardians of Rural Heritage: Exploring Residents’ Attitudes towards the Inheritance of Intangible Cultural Heritage in Chinese Traditional Villages

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