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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 Downloads
Akpoyibo Akpobome Gregory and Okolo Marvis Ndu
Personal Income Tax Deductions and Demand for Education: Case of Russia pp. 145-160 Downloads
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 Downloads
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 Downloads
Desislava G. Stoilova
Tax-Cut Policies, Accounting Conservatism, and Corporate Tax Burden Stickiness: Empirical Analysis from China pp. 197-216 Downloads
Feilei Li, Luhua Xie and Yexiang Ruan
Modeling the Economic Impact of Value Added Tax Reforms in Nigeria pp. 217-232 Downloads
Cordelia Onyinyechi Omodero
VAT Revenue and Economic Growth in the Middle East and North Africa Region: Evidence from Panel Data Analysis pp. 233-245 Downloads
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 Downloads
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 Downloads
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 Downloads
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 Downloads
Yesi Mutia Basri, Riska Natariasari and Berliana Devitarika
The Impact of Indirect Taxation on Inequality in Russia pp. 19-33 Downloads
Andrey A. Pugachev
Fuels Taxation in the Context of Tax Reforms in the Czech Republic pp. 34-46 Downloads
Michal Krajňák
Economic Growth and Optimal Tax Burden: A Case of Uzbekistan’s Economy pp. 47-63 Downloads
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 Downloads
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 Downloads
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 Downloads
Muhammad Syukur and Chatrudee Jongsureyapart
Rationality of the Tax and Economic Behavior of Enterprises in the Russian Forestry Sector pp. 110-127 Downloads
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 Downloads
Mustafa Alpin Gülşen
Influence of Corporate Income Tax to Loan Loss Provision: Evidence from Uzbekistan pp. 236-250 Downloads
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 Downloads
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 Downloads
Abibual Getachew Nigatu and Atinkugn Assefa Belete
Exploring Tax Decision Factors: A Perspective from North Indian Tax Practitioners pp. 285-297 Downloads
Arun Sharma and Renuka Sharma
Tax Compliance Model Based on Taxpayers Planned Behavior in Indonesia pp. 298-311 Downloads
Sumarno Manrejo and Tri Yulaeli
Power, Trust and Transparency as Determinant Factors of Tax Compliance: A Systematic Review pp. 312-335 Downloads
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 Downloads
Jadranka N. Đurović Todorović, Marina S. Đorđević and Milica B. Ristić Cakić
Estimation of Profit Taxation Effect on Russian Companies’ Investments pp. 127-139 Downloads
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 Downloads
Ochuko Benedict Emudainohwo and Okolo Marvis Ndu
Determinants of Value Added Tax in Oman pp. 157-169 Downloads
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 Downloads
Muhammad Syukur, Marziana Madah Marzuki and Maheran Zakaria
Tax Revenue, Night Lights and Underground Economy: Evidence from China pp. 186-198 Downloads
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 Downloads
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 Downloads
Oksana N. Harkushenko
Quo Vadis Tax and Levy Burden of Wages in the Czech Republic? Tax Reform in 2022 pp. 25-39 Downloads
Michal Krajňák
Taxation-Based Indicators as a Measure of Income Inequality in Russian Regions pp. 40-53 Downloads
Andrey A. Pugachev
Determinants of the Proportional Income Tax Revenue: A Comparative Assessment of Russia and Bulgaria pp. 54-68 Downloads
Stoyan Tanchev
Tax Education and the Attitude of University Students Towards Tax Consciousness: The Case of University of Externado (Colombia) pp. 69-87 Downloads
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 Downloads
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 Downloads
Evgeny Balatsky and Nataly Ekimova
Tax revenue collection or foreign borrowing: what fiscal tools enhance the educational development in Nigeria? pp. 231-243 Downloads
Cordelia Omodero
How the proportional income taxation increases inequality in Bulgaria pp. 244-254 Downloads
Stoyan Tanchev
Taxation, government spending and economic growth: The case of Bulgaria pp. 255-266 Downloads
Gancho Ganchev and Ivan Todorov
Improving tax journal’s international visibility: Findings from literature review and faculty survey pp. 267-283 Downloads
Anna Kireenko
Tax burden and shadow economy growth in Russian regions pp. 284-301 Downloads
Dmitry Fedotov

Volume 7, issue 2, 2021

Development of the tax administration in Russia: Results and prospects pp. 114-133 Downloads
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 Downloads
Michal Krajňák
Fiscal policy and economic growth: Evidence from Central and Eastern Europe pp. 146-159 Downloads
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 Downloads
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 Downloads
George S. Oreku
Political tax cycles: Cyclicality of the tax burden in election periods pp. 193-205 Downloads
Kiryl V. Rudy

Volume 7, issue 1, 2021

Individual property tax to fund public transport pp. 6-19 Downloads
Evgenii V. Leontev and Yulia V. Leontyeva
Introduction of the personal tax-free allowance in Russia and its budget implications pp. 20-38 Downloads
Vladimir Gromov
Projected shortfall in personal income tax revenues of regional governments in Russia due to the COVID-19 pandemic pp. 39-54 Downloads
Maria O. Kakaulina
Long-run equilibrium between personal income tax and economic growth in Bulgaria pp. 55-67 Downloads
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 Downloads
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 Downloads
Yu kun Wang and Li Zhang
Page updated 2023-11-09