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Empirical studies further reinforce these conclusions. An et al. (2024) demonstrate
                  that the digital economy has a positive and statistically significant impact on sustainable
                  development based on regression analysis and robustness tests. This result is consistent
                  with the findings of Zhang (2022) and Xu et al. (2023), who confirm that digital economy
                  development improves growth quality and supports the achievement of sustainable
                  development goals. Additionally, Savchenko and Borodina (2020) emphasize the role of
                  digital solutions in advancing sustainable development goals, especially in the context of
                  urban development.
                        According to the study by An et al. (2024), based on regression analysis and
                  reliability tests, the digital economy exerts a beneficial and statistically significant
                  influence on sustainable development. This finding aligns with the results reported by
                  Zhang (2022) and Xu et al. (2023), who likewise confirmed that the expansion of the
                  digital economy enhances growth quality and facilitates the attainment of sustainable
                  development goals. Furthermore, Savchenko and Borodina (2020) emphasized the role of
                  digital solutions in promoting sustainable development goals, especially in the context of
                  urban development.
                        Overall, the literature suggests that the digital economy is closely linked to
                  sustainable development and exerts a positive influence by enhancing the efficiency of
                  resource allocation, fostering technological innovation, optimizing economic structures,
                  transforming economic activities, and advancing long-term development objectives.
                  However, most empirical studies are mainly concentrated in specific nations or regions
                  such as China and developed economies, while evidence from developing countries
                  remains relatively limited.
                        In Vietnam, although digital transformation has accelerated and the digital economy
                  is playing an increasingly important role in driving economic growth, quantitative
                  research exploring its relationship with sustainable development remains limited. Notably,
                  there is a shortage of empirical studies evaluating the extent to which the digital economy
                  influences sustainable development within the Vietnamese context.
                         Therefore, examining the link between the digital economy and sustainable
                  development in Vietnam is essential to address this research gap, provide empirical
                  evidence for the field, and better elucidate the role of the digital economy in the
                  country’s sustainable socio-economic development trajectory.
                        3. Research model and hypotheses
                        3.1. Research model
                        Based on the literature review, the authors construct a set of indicators to measure
                  the development of the digital economy, including: number of telephone subscribers,
                  number of mobile subscribers within total telephone subscribers, number of fixed
                  broadband internet subscribers (ADSL), and telecommunications revenue. Sustainable
                  development is measured using a range of socio-economic and environmental indicators,
                  such as per capita disposable income (urban and rural), GDP per capita, consumption as a
                  share of regional GDP, wastewater treatment rates, non-hazardous waste treatment rates,
                  water supply and waste management activities, forest coverage, and daily solid waste
                  treatment. In addition to examining the impact of digital economy development on green
                  economic development, the authors also propose several control variables, including:
                  scientific research and innovation development, business environment, human capital,
                  and economic growth.




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