Journal of Tax Reform
2015 - 2025
Current editor(s): Igor Mayburov From Graduate School of Economics and Management, Ural Federal University Contact information at EDIRC. Bibliographic data for series maintained by Natalia Starodubets (). Access Statistics for this journal.
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Volume 11, issue 2, 2025
- Tax Implications for Digital Content Creators in Latin America: A Comparative Study in Five Countries pp. 267-281

- Nelly Rosario Moreno-Leyva, Lady Cutipa, Percy Morocco, Christian Salazar, Karen Yosio Mamani Monrroy and Lorena Martinez-Soto
- The Impact of Tax Reform on Tax Ratios: A Comparative Analysis of the Transition from the Official Assessment System to the Self-Assessment System in Indonesia and Selected Asian Countries pp. 282-305

- Yossinomita Yossinomita, Rina Hartanti, Rosmeli, Junaidi Junaidi, Fathiyah Fathiyah and Arna Suryani
- The Role of Tax in Moderating Capital Structure Dynamics and their Effect on Financial Stability and Profitability: Evidence from Malaysian Telecom Companies pp. 306-321

- Faiza Saleem
- Institutional and Structural Determinants of Tax Revenue Mobilization in Kenya pp. 322-340

- Naftaly Mose, Stoyan Tanchev, Michael Provide Fumey and Frank Agyemang Karikari
- Unlocking Innovation: The Economic Impact of R&D Tax Credit Policies pp. 341-357

- Behrooz Shahmoradi and Abolfazl Bagheri
- Priority Areas for Strengthening the Tax Capacity of Municipalities in Russia pp. 358-380

- Leisan A. Gafarova
- Fiscal Burden of Self-Employed Persons in the Context of Tax Reforms and other Legislative Changes in the Czech Republic pp. 381-396

- Michal Krajňák and Kateřina Krzikallová
- The Impact of Social Values on Attitudes Toward Economic and Tax Policies in an Emerging Country: Vietnam case pp. 397-416

- Minh Huong To and Binh Minh Tran
- How does Spiritual Well-Being and Religious Attitude Influence Tax Compliance? Evidence from Turkiye pp. 417-433

- Süleyman Dikmen, Hüseyin Güçlü Çiçek and Işil Kaya
- Corruption, Tax Morale and Tax Evasion: An Experimental Study from Indonesia pp. 434-450

- Yudistira Permana and Muhammad Ryan Sanjaya
- Do female directors make corporate tax strategies more conservative? Evidence from Chinese listed companies pp. 451-468

- Xu Weichen and Igor A. Mayburov
- Change of Behaviour of High-Income Taxpayers: Income Bunching in the Last Kink Point of the Spanish Personal Income Tax (1982–2012) pp. 469-487

- José Torres Remírez
Volume 11, issue 1, 2025
- Practice, Opportunities, and Challenges of Electronic Tax System from Taxpayer’s Perspective: Evidence from Ethiopia pp. 6-24

- Tekalign Negash Kebede, Dereje Daniel Tona and Tamirat Ludego Fitamo
- Estimating Tax Buoyancy for Nigeria in the light of Emerging Tax Reforms pp. 25-38

- Elias A. Udeaja, Mariam Yusuf and Peter F. Offum
- Determinants of Tax Revenue in East African Countries: Evidence from Sudan & Rwanda pp. 39-56

- Bantyergu Engida Bati
- Taxation and Financial Leverage in Emerging Markets: Insights from Pakistan’s Karachi Stock Exchange-100 pp. 57-73

- Rida Nazeer, Syed Shafqat Mukarram and Faiza Saleem
- Analysis of Optimal Tax Ratio and Efficiency of Regional Tax Revenue: A Case Study of Provinces in Indonesia pp. 74-99

- Yossinomita Yossinomita, Effiyaldi, Ayu Feranika, Mardiana R, Irfan Hassandi, Mira Gustiana Pangestu and Yosi Fahdillah
- Linear Transformation Method in the Formation of the Personal Income Tax Scale in Russia pp. 100-120

- Leisan A. Gafarova
- Growing the Global Economy through Climate Change Mitigation: A Causal Mediation Analysis of Environmental Taxes and Green Incentive pp. 121-148

- Tony Azaanamaal, William Coffie and Samuel Fosu
- Can Environmental Protection Tax Reform Promote Green Comprehensive Efficiency Productivity? Evidence from China’s Provincial Panel Data pp. 149-174

- Ye Chenghao, Igor Mayburov and Gao Hongjie
- Impacts of Environmental Taxes on Sustainable Development Goals: Balancing Environment and Equity pp. 175-199

- Heng Kiat Sing, Nivakan Sritharan and Lisa Lee Hua Ngui
- The Dynamics of Tax Compliance: How Attitudes, Social Influence, and Peer Effects Shape SME’s Compliance Behavior in Tanzania pp. 200-220

- Mohamed Issa Buzohera
- The Impact of Ownership Structure and Corporate Governance on Tax Aggressiveness of Indonesian Public Companies: Implications of the 2008 Tax Reform pp. 221-242

- Busra Kurniawan and Vid Adrison
- Tax Incentives and Social Spending Amidst COVID-19: A VECM Analysis in a Subnational Government (case of Jakarta province, Indonesia) pp. 243-260

- Faisal Labib Zulfiqar, Tomy Prasetia and I Gusti Ketut Agung Ulupui
Volume 10, issue 3, 2024
- Taxpayer Satisfaction Transformation: A Text Mining Analysis of Service Delivery at Jakarta’s Tax Offices pp. 441-458

- Abdurrahman Rahim Thaha, Rita Purnamasari and Aji Fajar Suryo Antoro
- The Impact of Tax Incentives on the Financial Performance of Wind Power Generation in China: Short-Term and Long-Term Effects pp. 459-474

- Wang Ying and Yulia V. Leontyeva
- Ad Valorem Tax versus Specific Excise Tax: Tobacco Price Variability in Indonesia pp. 475-492

- Muhammad Diaz Arda Kusuma and Vid Adrison
- Determinants of Tax Revenue: A Cointegration and Causality Analysis for Ethiopia, 1992–2022 pp. 493-509

- Tekalign Negash Kebede, Obsa Teferi Erena and Elias Pawulos Bawiso
- Assessing the Impact of Environment Tax on Carbon Emissions of African Countries pp. 510-523

- Dhyani Mehta and Valentina V. Derbeneva
- The Role of Carbon Taxing and Green Innovation in Achieving Decarbonization Goals in Global South pp. 524-538

- Zia Ur Rahman, Wajid Khan and Dostdar Hussain
- Impact of Tax Revenue and Government Expenditure on Public Debt in Eastern Europe pp. 539-555

- Naftaly Mose, Michael Fumey and Stoyan Tanchev
- Fiscal Policy and Economic Growth Dynamics in Morocco from 1960 to 2022: A Nonlinear Modelling Approach pp. 556-571

- Atman Dkhissi
- The Impact of Blocked Credit and Unavailability of Input Tax Credit on MSMEs in India: An Empirical Study pp. 572-590

- Anchit Sureka and Nabasmita Bordoloi
- The Impact of Field Tax Audits on the Formation of Taxpayers’ Opportunistic Behaviour: The Case of Russia’s Timber Industry pp. 591-608

- Iulia E. Labunets, Igor Mayburov and Ksenia S. Orlova
- The Automatic Exchange of Information for Tax Purposes: Evidence from Transfer Pricing Cases in Indonesia pp. 609-627

- Karvina Widyo Palupi and Ica Rika Candraningrat
- Tax Amnesty in Morocco: Solution to a Crisis or a Crisis of Solution pp. 628-642

- Abderrahmane Haddad
Volume 10, issue 2, 2024
- The Impact of Tax Awareness on Tax Compliance: Evidence from Vietnam pp. 214-227

- Thuy Nguyen Thi Le, Yen Mac Thi Hai, Tran Cuong Thi and Minh Nguyen Thi Hong
- Factors Influencing Taxpayers’ Intention to Use Online Tax Filing System (E-Filing): A Study of Indonesian Taxpayers pp. 228-239

- Aditya Amanda Pane and Fitri Anastasya Simanjuntak
- Tax Structure and Economic Growth: New Empirical Evidence from the European Union pp. 240-257

- Desislava G. Stoilova
- Fiscal Effects of Environmental Tax Reform: A Comparative Analysis of China, Germany and the United Kingdom pp. 258-270

- Ye Chenghao, Igor Mayburov and Wang Ying
- Tax Revenue Performance in Africa: Does Macroeconomic Environment Matter? pp. 271-291

- Yaw Ndori Queku, Baba Adibura Seidu, Ben Ebo Attom, Emmanuel Carsamer, Anokye Mohammed Adam, Michael Fayeme and Samuel Acquah
- The Level of Development of Basic Infrastructure as a Factor in Stimulating Tax Revenue Growth in Nigeria pp. 292-311

- Cordelia Onyinyechi Omodero and Winner Ayanate Igodo
- Modeling the policy of Tax Incentives for Sustainable Development of the Region: The Case of the Far Eastern Federal District of Russia pp. 312-333

- Olga A. Sinenko
- Estimating the effect of Progressive Personal Income Tax Schedule for Russia in a global CGE-OLG model pp. 334-354

- Kristina V. Nesterova
- Tax Incentives and Foreign Direct Investment: Evidence from the Nigeria Listed Manufacturing Firms pp. 355-380

- Ezekiel Oluwagbemiga Oyerogba, Julius Adeyemi Alamu, Sunday Kola Olugbenro and Tolulope Oyebanke Sangodare
- Designing Income Taxation to Reduce Income Inequality in Russia: A Modeling Approach pp. 381-396

- A.A. Pugachev
- The Impact of Multi-Tiered Specific Excise Tax Systems on the Creation of New Tobacco Brands in Indonesia: Public Health Implications pp. 397-416

- Steviana Pasca Sarjana and Vid Adrison
- Firms’ Responses to Changes in Corporate Income Tax Rates: A Retrospective of Colombia’s Tax Reforms pp. 417-434

- Camilo Gómez, Ligia Melo-Becerra and Héctor Zárate-Solano
Volume 10, issue 1, 2024
- The Impact of the Real Estate Tax Reforms on the Tax Burden in the Czech Republic pp. 6-18

- Michal Krajňák
- Taxes and Customs Duties as Instruments for Extracting Oil Rent into the State Budget: The Case of Russia pp. 19-37

- Dmitry Yu. Fedotov and Vitaly Yu. Burov
- Reconstruction Concept of The Meaning of Permanent Establishment Physical Presence for Tax Purposes pp. 38-50

- I Nyoman Darmayasa and I Dewa Made Partika
- The Consequences of Tax Changes: The Evidence on Tax Multiplier in Russia pp. 51-62

- Sergei G. Belev and Evgenii O. Matveev
- Modern Tax Trends and Economic Growth in a Turbulent World: Insights from Developed and Developing Economies pp. 63-83

- Sergey V. Bogachov, Valentine P. Vishnevsky, Aleksandr V. Gurnak and Viktoria D. Nekliudova
- The Validity of Personal Income Tax Deductions: Analyzing Expenses for Children’s Education in Private Schools in Moscow pp. 84-99

- Evgenii V. Leontev, Yulia V. Leontieva, Sergey A. Shirshov and Elizaveta Yu. Linnik
- Property Tax in Indonesia: A Proposal for Increasing Land and Building Tax Revenue Using the System Dynamics Simulation Method pp. 100-121

- Azhari Aziz Samudra
- Do Capital Adequacy Ratios of the Banking System Affect the Taxation Performance: Novel Evidence from BRICS Nations pp. 122-133

- Ahmed Samour and Ilker Yilmaz
- Application of Theory of Planned Behavior on Determinants of GST Compliance Behavior of GST Taxpayers: An Empirical Study from India pp. 134-148

- Shubham Garg, Karam Pal Narwal and Sanjeev Kumar
- CEO characteristics and Tax Aggressiveness in Indonesian Family Firms: The Upper Echelons Theory Perspective pp. 149-161

- Rachmawati Meita Oktaviani, Abdul Rohman and Zulaikha Zulaikha
- The Role of Taxpayer Awareness in Enhancing Vehicle Tax Compliance in Indonesia: An Attribution Theory Approach pp. 162-180

- Annathasia P. Erasashanti, Yohanes Ferry Cahaya, Rizki Yuniarti, Muhammad Rifaldi and Johan Hendri Prasetyo
- Manipulation of Transfer Pricing Rules by Multinational Enterprises in Developing Countries: The Challenges and Solutions pp. 181-207

- Wealth Eukeria and Favourate Yelesedzani Mpofu
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