Journal of Tax Reform

2015 - 2023

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 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 A. Mayburov

Volume 8, issue 3, 2022

The Effect of Fiscal Policies on Business Cycles in Turkey pp. 218-235

Mustafa Alpin Gülşen

Influence of Corporate Income Tax to Loan Loss Provision: Evidence from Uzbekistan pp. 236-250

Shukhrat A. Toshmatov, Zafarjon A. Abdullaev and Zarif O. Ahrorov

Stress index of the Tax System of the Russian Federation in terms of Tax Revenues pp. 251-269

Marina Yu. Malkina and Rodion V. Balakin

Determinants of Business House Rental Income Taxpayers’ Compliance with Tax System in Afar Region, Northeast Ethiopia pp. 270-284

Abibual Getachew Nigatu and Atinkugn Assefa Belete

Exploring Tax Decision Factors: A Perspective from North Indian Tax Practitioners pp. 285-297

Arun Sharma and Renuka Sharma

Tax Compliance Model Based on Taxpayers Planned Behavior in Indonesia pp. 298-311

Sumarno Manrejo and Tri Yulaeli

Power, Trust and Transparency as Determinant Factors of Tax Compliance: A Systematic Review pp. 312-335

Mohammed Saleh Al-Maghrebi, Noor Sharoja Sapiei and Mazni Abdullah

Volume 8, issue 2, 2022

Do the Effective Tax Incentives Reduce Tax Revenues? Investigating the Paradox of Corporate Income Tax in Serbia pp. 108-126

Jadranka N. Đurović Todorović, Marina S. Đorđević and Milica B. Ristić Cakić

Estimation of Profit Taxation Effect on Russian Companies’ Investments pp. 127-139

Sergei G. Belev, Evgenii O. Matveev and Nikita S. Moguchev

Tax Revenue Impact on Economic Growth in Nigeria: ARDL Bounds Test and Cointegration Approach pp. 140-156

Ochuko Benedict Emudainohwo and Okolo Marvis Ndu

Determinants of Value Added Tax in Oman pp. 157-169

Mohammed Muneerali Thottoli and Noof Amur Rashid Al Mamari

Ownership Structure and Tax Avoidance in Asia: a Systematic Literature Review and a Research Agenda pp. 170-185

Muhammad Syukur, Marziana Madah Marzuki and Maheran Zakaria

Tax Revenue, Night Lights and Underground Economy: Evidence from China pp. 186-198

Yu Kun Wang and Li Zhang

Analyze the impact of the transition from business tax to VAT on the tax burden of transport enterprises in various regions of China pp. 199-211

Jun Ma, Yulia V. Leontyeva and Alexey Y. Domnikov

Volume 8, issue 1, 2022

Prospects of VAT Administration Improvement in Digitalized World: Analytical Review pp. 6-24

Oksana N. Harkushenko

Quo Vadis Tax and Levy Burden of Wages in the Czech Republic? Tax Reform in 2022 pp. 25-39

Michal Krajňák

Taxation-Based Indicators as a Measure of Income Inequality in Russian Regions pp. 40-53

Andrey A. Pugachev

Determinants of the Proportional Income Tax Revenue: A Comparative Assessment of Russia and Bulgaria pp. 54-68

Stoyan Tanchev

Tax Education and the Attitude of University Students Towards Tax Consciousness: The Case of University of Externado (Colombia) pp. 69-87

Gustavo A. Yepes-López and Ufuk Gergerlioğlu

The Impact of the Size of Enterprises on Tax Evasion in the Forestry Industry of Russia pp. 88-101

Iulia E. Labunets and Igor Mayburov

Volume 7, issue 3, 2021

Progressive income tax as a driver for the development of high-tech industries in Russia pp. 212-230

Evgeny Balatsky and Nataly Ekimova

Tax revenue collection or foreign borrowing: what fiscal tools enhance the educational development in Nigeria? pp. 231-243

Cordelia Omodero

How the proportional income taxation increases inequality in Bulgaria pp. 244-254

Stoyan Tanchev

Taxation, government spending and economic growth: The case of Bulgaria pp. 255-266

Gancho Ganchev and Ivan Todorov

Improving tax journal’s international visibility: Findings from literature review and faculty survey pp. 267-283

Anna Kireenko

Tax burden and shadow economy growth in Russian regions pp. 284-301

Dmitry Fedotov

Volume 7, issue 2, 2021

Development of the tax administration in Russia: Results and prospects pp. 114-133

Georgy A. Borshchevskiy and Nodar Z. Mossaki

Evaluation the impact of the personal income tax reform in the Czech Republic in 2021 on effective tax rate and tax progressivity pp. 134-145

Michal Krajňák

Fiscal policy and economic growth: Evidence from Central and Eastern Europe pp. 146-159

Desislava Stoilova and Ivan Todorov

Modelling of a relative income tax bracket-based progression with the effect of a slower tax burden growth pp. 160-172

Dmitry E. Lapov and Igor Mayburov

Application of digital technology in enhancing tax revenue collection: the case of micro businesses in Tanzania pp. 173-192

George S. Oreku

Political tax cycles: Cyclicality of the tax burden in election periods pp. 193-205

Kiryl V. Rudy

Volume 7, issue 1, 2021

Individual property tax to fund public transport pp. 6-19

Evgenii V. Leontev and Yulia V. Leontyeva

Introduction of the personal tax-free allowance in Russia and its budget implications pp. 20-38

Vladimir Gromov

Projected shortfall in personal income tax revenues of regional governments in Russia due to the COVID-19 pandemic pp. 39-54

Maria O. Kakaulina

Long-run equilibrium between personal income tax and economic growth in Bulgaria pp. 55-67

Stoyan Tanchev

Assessment of the effectiveness of anti-COVID tax support for innovation activities of small and medium-sized enterprises in OECD countries pp. 68-86

Alina O. Shapovalova, Yuriy B. Ivanov, Victoriia F. Tyschenko and Vlada V. Karpova

Underground economy and GDP growth: Evidence from China’s tax reforms pp. 87-107

Yu kun Wang and Li Zhang