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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 Downloads
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 Downloads
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 Downloads
Faiza Saleem
Institutional and Structural Determinants of Tax Revenue Mobilization in Kenya pp. 322-340 Downloads
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 Downloads
Behrooz Shahmoradi and Abolfazl Bagheri
Priority Areas for Strengthening the Tax Capacity of Municipalities in Russia pp. 358-380 Downloads
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 Downloads
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 Downloads
Minh Huong To and Binh Minh Tran
How does Spiritual Well-Being and Religious Attitude Influence Tax Compliance? Evidence from Turkiye pp. 417-433 Downloads
Süleyman Dikmen, Hüseyin Güçlü Çiçek and Işil Kaya
Corruption, Tax Morale and Tax Evasion: An Experimental Study from Indonesia pp. 434-450 Downloads
Yudistira Permana and Muhammad Ryan Sanjaya
Do female directors make corporate tax strategies more conservative? Evidence from Chinese listed companies pp. 451-468 Downloads
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 Downloads
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 Downloads
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 Downloads
Elias A. Udeaja, Mariam Yusuf and Peter F. Offum
Determinants of Tax Revenue in East African Countries: Evidence from Sudan & Rwanda pp. 39-56 Downloads
Bantyergu Engida Bati
Taxation and Financial Leverage in Emerging Markets: Insights from Pakistan’s Karachi Stock Exchange-100 pp. 57-73 Downloads
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 Downloads
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 Downloads
Leisan A. Gafarova
Growing the Global Economy through Climate Change Mitigation: A Causal Mediation Analysis of Environmental Taxes and Green Incentive pp. 121-148 Downloads
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 Downloads
Ye Chenghao, Igor Mayburov and Gao Hongjie
Impacts of Environmental Taxes on Sustainable Development Goals: Balancing Environment and Equity pp. 175-199 Downloads
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 Downloads
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 Downloads
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 Downloads
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 Downloads
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 Downloads
Wang Ying and Yulia V. Leontyeva
Ad Valorem Tax versus Specific Excise Tax: Tobacco Price Variability in Indonesia pp. 475-492 Downloads
Muhammad Diaz Arda Kusuma and Vid Adrison
Determinants of Tax Revenue: A Cointegration and Causality Analysis for Ethiopia, 1992–2022 pp. 493-509 Downloads
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 Downloads
Dhyani Mehta and Valentina V. Derbeneva
The Role of Carbon Taxing and Green Innovation in Achieving Decarbonization Goals in Global South pp. 524-538 Downloads
Zia Ur Rahman, Wajid Khan and Dostdar Hussain
Impact of Tax Revenue and Government Expenditure on Public Debt in Eastern Europe pp. 539-555 Downloads
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 Downloads
Atman Dkhissi
The Impact of Blocked Credit and Unavailability of Input Tax Credit on MSMEs in India: An Empirical Study pp. 572-590 Downloads
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 Downloads
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 Downloads
Karvina Widyo Palupi and Ica Rika Candraningrat
Tax Amnesty in Morocco: Solution to a Crisis or a Crisis of Solution pp. 628-642 Downloads
Abderrahmane Haddad

Volume 10, issue 2, 2024

The Impact of Tax Awareness on Tax Compliance: Evidence from Vietnam pp. 214-227 Downloads
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 Downloads
Aditya Amanda Pane and Fitri Anastasya Simanjuntak
Tax Structure and Economic Growth: New Empirical Evidence from the European Union pp. 240-257 Downloads
Desislava G. Stoilova
Fiscal Effects of Environmental Tax Reform: A Comparative Analysis of China, Germany and the United Kingdom pp. 258-270 Downloads
Ye Chenghao, Igor Mayburov and Wang Ying
Tax Revenue Performance in Africa: Does Macroeconomic Environment Matter? pp. 271-291 Downloads
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 Downloads
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 Downloads
Olga A. Sinenko
Estimating the effect of Progressive Personal Income Tax Schedule for Russia in a global CGE-OLG model pp. 334-354 Downloads
Kristina V. Nesterova
Tax Incentives and Foreign Direct Investment: Evidence from the Nigeria Listed Manufacturing Firms pp. 355-380 Downloads
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 Downloads
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 Downloads
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 Downloads
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 Downloads
Michal Krajňák
Taxes and Customs Duties as Instruments for Extracting Oil Rent into the State Budget: The Case of Russia pp. 19-37 Downloads
Dmitry Yu. Fedotov and Vitaly Yu. Burov
Reconstruction Concept of The Meaning of Permanent Establishment Physical Presence for Tax Purposes pp. 38-50 Downloads
I Nyoman Darmayasa and I Dewa Made Partika
The Consequences of Tax Changes: The Evidence on Tax Multiplier in Russia pp. 51-62 Downloads
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 Downloads
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 Downloads
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 Downloads
Azhari Aziz Samudra
Do Capital Adequacy Ratios of the Banking System Affect the Taxation Performance: Novel Evidence from BRICS Nations pp. 122-133 Downloads
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 Downloads
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 Downloads
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 Downloads
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 Downloads
Wealth Eukeria and Favourate Yelesedzani Mpofu
Page updated 2025-07-10