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 ().

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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