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 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

Volume 9, issue 3, 2023

Taxpayers’ Perceptions Towards Income Tax Administration: A Study from Indian Perspectives pp. 300-316

Sanjeeb Kumar Dey

Government Revenues and Government Expenditures, or Fiscal Synchronization: Empirical Evidence from South and Eastern Asia pp. 317-329

Wajid Khan, Muhammad Yar Khan and Anam Javeed

Empirical Studies of Taxation in BRICS Countries: Literature Review pp. 330-342

Anna P. Kireenko

Relationship Between the Tax Burden Structure and Citizens’ Welfare in OECD Countries pp. 343-358

A.A. Pugachev

Asymmetry Effect of Tax and Public Debt on Private Consumption Spending in Russia pp. 359-375

Dhyani Mehta and Valentina V. Derbeneva

Effectiveness Assessment of Tax Benefits in Terms of Reduced Rates of Insurance Contributions for IT-companies in Russia pp. 376-397

Sergey M. Drobyshevsky, Andrew V. Korytin and Natalya S. Kostrykina

Analytical Review of Tax Compliance Studies in the SMEs Sector: A Bibliometric Approach pp. 398-412

Abdurrahman Rahim Thaha, Aji Fajar Suryo Antoro and Muhtarom

How Does the Public React to the Electric Vehicle Tax Incentive Policy? A Sentiment Analysis pp. 413-429

Agung Septia Wibowo and Dovi Septiari

Real Earnings Management Sine Qua Non Book-Tax Differences in Tax Avoidance of Mining Sector Companies in Indonesia pp. 430-450

Putu Indrajaya Lembut and Fitri Oktariani

CEO Skills in Preventing Tax Avoidance Activities and Reducing the Risk of Stock Price Crashes in Indonesia pp. 451-470

Mustika Winedar and Iman Harymawan

Volume 9, issue 2, 2023

Tax Collection, Utilization Systems and the Performance of Small and Medium Scale Enterprises in Nigeria: A Multivariate Approach pp. 134-144

Akpoyibo Akpobome Gregory and Okolo Marvis Ndu

Personal Income Tax Deductions and Demand for Education: Case of Russia pp. 145-160

Anna P. Kireenko and Tatyana Y. Krasikova

Tax Incentive Policy and Recovery of SMEs in the post-COVID Period: The Moderating Role of Perceived Policy Effectiveness in Indonesia pp. 161-180

Kurniawan, Agung Maulana and Yusuf Iskandar

The Impact of Tax Structure on Economic Growth: New Empirical Evidence from Central and Eastern Europe pp. 181-196

Desislava G. Stoilova

Tax-Cut Policies, Accounting Conservatism, and Corporate Tax Burden Stickiness: Empirical Analysis from China pp. 197-216

Feilei Li, Luhua Xie and Yexiang Ruan

Modeling the Economic Impact of Value Added Tax Reforms in Nigeria pp. 217-232

Cordelia Onyinyechi Omodero

VAT Revenue and Economic Growth in the Middle East and North Africa Region: Evidence from Panel Data Analysis pp. 233-245

Karima Toumi Sayari, Suaad Jassem and Sahar E-Vahdati

Determinants of Ethical Decision-Making: A Study on the Role of the Professionalism of Members of the Indonesian Association of Tax Consultants pp. 246-261

Vince Ratnawati, Riska Anggraini and Ruhul Fitrios

Determinants of Behavior of Payers of Personal Income Tax: An Empirical Study from Indian Context pp. 262-277

Sanjeeb Kumar Dey, Shradhanjali Panda and Debabrata Sharma

The Impact of Perceptions of Corruption and Trust in Government on Indonesian Micro, Small and Medium Enterprises Compliance with Tax Laws pp. 278-293

Afrizal Tahar, Andan Yunianto, Hafiez Sofyani, Panubut Simorangkir, Velisa Devina Remalya and Siti Fatimah Az-Zahro

Volume 9, issue 1, 2023

MSMEs Tax Compliance in Indonesia During Pandemic COVID-19: The Role of Risk Preference as Moderation pp. 6-18

Yesi Mutia Basri, Riska Natariasari and Berliana Devitarika

The Impact of Indirect Taxation on Inequality in Russia pp. 19-33

Andrey A. Pugachev

Fuels Taxation in the Context of Tax Reforms in the Czech Republic pp. 34-46

Michal Krajňák

Economic Growth and Optimal Tax Burden: A Case of Uzbekistan’s Economy pp. 47-63

Islombek M. Niyazmetov, Azizjon S. Rakhmonov and Otajon Otabekov

Modeling Tax Declaration Behavior and Quality of Tax Processing: A Game Theory Approach pp. 64-75

Salah Salimian, Mahdi Movahedi Beknazar and Sattar Salimian

Does Religiosity Moderate Personal Tax Compliance? A Study Involving In-House Tax Professionals of Malaysian Businesses pp. 76-97

Nivakan Sritharan, Salawati Sahari, Cheuk Choy Sheung Sharon and Mohamed Ahmad Syubaili

The influence of foreign ownership on tax avoidance in Thailand: A study from an emerging economy pp. 98-100

Muhammad Syukur and Chatrudee Jongsureyapart

Rationality of the Tax and Economic Behavior of Enterprises in the Russian Forestry Sector pp. 110-127

Iulia E. Labunets and Igor Mayburov