Journal of Tax Reform

2015 - 2026

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 12, issue 3, 2026

Tax Administration 3.0 and the Digital Tax Compliance Equilibrium: Theory and Cross-Country Evidence from Real-Time Reporting Reforms pp. 472-496

Mariya G. Paskaleva and Ani Y. Stoykova

From Tax Administration to Digital Governance: A Mapping of the Global Research Landscape pp. 497-516

Mirzohidjon Mukhammadaliyev, Otabek Kasimov, Makhamatjon Kasimov and Shohista Omonova

When Tax Incentives Signal Sustainability: Evidence from Corporate Sustainability Index pp. 517-534

Minh Phuong Nguyen, Thu Thuy Nguyen and Nhu Quynh Nguyen

Is there Interregional Tax Competition in Corporate Income Tax? Evidence from Russia pp. 535-552

Konstantin V. Vekerle, Ilya A. Sokolov and Sergei G. Belev

Sectoral Composition and Tax Revenue Performance in Tanzania: An ARDL Analysis with Robustness Checks pp. 553-570

Heriel E. Nguvava

Should Basic Foodstuffs Be Taxed? Evidence on Equity and Revenue from Indonesia pp. 571-594

Spin Rinto and Riatu Mariatul Qibthiyyah

The Impact of Inclusive Tax Policy in the Context of Overcoming the “Middle-Income Trap”: The Case of the Republic of Armenia pp. 595-615

Andranik Margaryan, Atom Margaryan and Garik Petrosyan

Excise Taxation and Its Impact on Health in China: Evidence from Regional Differences between North and South pp. 616-633

Hongjie Gao and Igor Mayburov

Audit Committees are not Enough: Board Financial Expertise and Corporate Tax Avoidance pp. 634-652

Musa Shehu, Yusniyati Yusri, Mohammad Noor Hisham bin Osman and Siti Zaidah Binti Turmin

Tax Administration Reform and the Hidden Dynamics of Corporate Tax Misconduct: Evidence from an Emerging Market pp. 653-673

Nguyen Thi Ngoc Lan and Hung Ngoc Dang

Tax Burden vs Tax Structure: Heterogeneous Growth Effects across EU Countries, Portugal, and New Member States pp. 674-692

André Tavares, Gualter Couto and Pedro Pimentel

The SME Tax Paradox in Georgia: Data Fog, Regulatory Anxiety, and Fiscal Squeeze in a High-Performing Tax System pp. 693-714

Tamar Barbakadze

Volume 12, issue 2, 2026

Why Do Tax Reforms Fail? Evidence from African Political Economy (1980–2025) pp. 246-265

Ikechukwu Andrew Mobosi

Environmental Taxes and Emissions: The Moderating Role of the Shadow Economy, AI, and ICT in OECD Countries pp. 266-287

Faiza Saleem and Liya Xu

Does Public Capital Expenditure Strengthen Tax Capacity? Evidence from Sub-Saharan Africa pp. 288-309

Abas Hamdie Nigusie, Getaneh Mihret Ayele and Mekonnen Mengistie Melkie

Foreign Direct Investment as a Determinant of Corporate Tax Revenue in Emerging Economy: Evidence from Tanzania pp. 310-323

Noah Athanas and Heriel E. Nguvava

Assessing the Economic Effects of Tax Incentives in Russia’s Special Economic Zones: The Difference-in-Differences Method pp. 324-339

Ilya V. Naumov and Anna A. Salomatova

Labor Tax Wedge and Total Factor Productivity: Evidence from China pp. 340-358

Yancheng Liu, Zhiyuan Luo and Wenqi Xu

The Interplay between Efficiency, Equity and Simplicity in Vietnam’s Personal Income Tax Reform: A Simulation-Based Analysis pp. 359-375

Nguyen Cong Phuong and Le Thi Na

Digitalization and Tax Equity in the Global Economy: Evidence from a Panel VAR Analysis pp. 376-398

Nouhaila Kerroum, Hind Tahtah, Zakariae Bel Mkaddem and Wahiba Kerroum

Behavioral Interventions and SME Tax Compliance: Evidence from a Field Experiment in Ethiopia pp. 399-416

Moges Asmare Sisay and Igor A. Mayburov

Do Remittances Increase Tax Revenue? The Conditional Role of Financial Inclusion in Africa pp. 417-436

Naftaly Mose, Abdul-Ganiu Adam, Stoyan Tanchev and Irsan Hardi

Do Higher VAT Rates on Financial Services Increase Public Spending? Evidence from Cross-Country Panel Data pp. 437-449

Guillermo Peña

The Diminishing Returns of Compounding Sin Taxes: An ARDL Structural Break Analysis of the Philippine Market pp. 450-465

James Benedict Gamboa Cuesta

Volume 12, issue 1, 2026

The Impact of Tax Administration Digitalization on Tax Systems in Latin America pp. 6-24

Ekaterina Yu. Grabareva and Alexander I. Pogorletskiy

How Digital Governance Enhances Environmental Tax Revenue Capacity: The Role of Institutional Quality and Economic Complexity in OECD Countries pp. 25-39

Faiza Saleem and Liya Xu

Digitalization, Government Revenue, and Structural Breaks: An ARDL Cointegration Approach for Uzbekistan pp. 40-58

Otabek Kasimov, Shohista Omonova and Makhamatjon Kasimov

Comparative Analysis of Dividend and Capital Gains Taxation: Implications for Investment Decisions in OECD Countries pp. 59-77

Monia Chikhaoui

The Impact of Policy Signals of Environmental Tax Reform on the Structural Transformation of China’s Electric Power Industry pp. 78-100

Ye Chenghao and Yulia V. Leontyeva

TOPSIS-entropy method for assessing the effectiveness of tax instruments: a case study of the Russian tax system pp. 101-124

Leisan A. Gafarova

Carbon Taxation, Environmental Regulation, Collusion and Competition: An Advanced Game-Theoretic Model pp. 125-141

Salah Salimian and Saman Ghaderi

Balancing the Tax Structure for Inclusive Growth: Evidence from Türkiye pp. 142-157

Gözde Nalbant Efe

The Distributional Effects of VAT Rate Changes: Evidence from Indonesian Household Food Expenditure pp. 158-176

Indarto Premandaru and Vid Adrison

The Role of Corporate Digital Transformation in Tax Evasion Practices: The Case of China’s Non-Financial Listed Companies pp. 177-198

Xu Weichen and Igor Mayburov

Informal Economy and Governance Quality Impact on Tax Revenue in African Countries pp. 197-218

Dejene Mamo Bekana

Digitalization and Tax Planning under BEPS Reforms: Empirical evidence from U.S. Multinational Technology Firms pp. 219-239

Saber Abbassi, Mahmoud Faouzi Chaoubi, Imane Zanouda and Youssera Djehiche

Volume 11, issue 4, 2025

Regulatory Quality, Political Stability, and Tax Revenue Performance: Empirical Evidence from Sub-Saharan Africa pp. 757-773

Tekalign Negash Kebede

Tax Burden, Business Environment and Performance of SMEs: New Evidence from Vietnam pp. 774-790

Vu Sy Cuong and Luu Huyen Trang

Effect of Corporate Taxes on Business R&D Expenditure in Central Europe pp. 791-803

Naftaly Mose, Stoyan Tanchev, Vyara Kyurova, Kamal Deen Moro and Michael Provide Fumey

The Impact of Taxes on Manufacturing Growth: The Case of Russia pp. 804-822

Valentine P. Vishnevsky, Vitaly N. Nespirny and Alexey V. Polovyan

Political Transitions and the Effective Corporate Tax Rate in Tunisia: Empirical Evidence from 2008 to 2024 pp. 823-835

Houneida Ben Brahim, Imen Ben Saanoun and Mounira Ben Arab

The Impact of Environmental Tax Policy on Green Total Factor Productivity: The Case of Urban China pp. 836-857

Ye Chenghao and Igor Mayburov

The Optimal Income Tax Rate in Spain: A Nonlinear Approach using Laffer Curve and Economic Crises Dummies pp. 858-875

Fernando Pinto-Hernández, Miguel Cuerdo-Mir and Alfredo Cabezas-Ares

Examining the Welfare Dimensions of Environmental Tax Policies: Evidence from Climate Vulnerability, Employment Vulnerability, and Income Inequality pp. 876-902

Osman Babamu Halidu, George Ohene Djan, Abdul-Aziz Iddrisu, Benjamin Yeboah and Michael Gift Soku

Assessing the of Fairness of Local Property Taxation: A Case Study of Tel Aviv, Israel pp. 903-917

Mordekhay Mintz and Boris A. Portnov

Targeted Tax Incentives for Diversification and Resilience in Macau’s Gaming Economy: A Greater Bay Area Study pp. 918-936

Chun Cheong Fong

Assessing the Relationship between Corporate Audit Committees’ Characteristics and Tax Aggressiveness: The Case of Pakistan pp. 937-953

Farah Naz, Bisma Malik, Abdulateif A. Almulhim and Abul Hassan

Volume 11, issue 3, 2025

Tax Buoyancy and Revenue Mobilization in Emerging Economies: Empirical Insights from India pp. 494-511

Sanjeeb Kumar Dey

Mapping the Landscape of Tax Revenue Research: A Bibliometric Analysis of Its Evolution, Current Status, and Emerging Frontiers pp. 512-531

Asegid Getachew Woldeamanuel and Tekalign Negash Kebede

Could Environmental Related Taxes Moderate the Impacts of Digital Transformation and Renewable Energy Consumption on Environmental Degradation in OECD Economies? pp. 532-547

Faiza Saleem and Liya Xu

Revisiting the Economic Growth Effects of Environmental Taxes: Empirical Evidence from Global Level pp. 548-575

Osman Babamu Halidu, Abdul-Aziz Iddrisu, George Ohene Djan, Michael Gift Soku and Kwasi Poku Appiah

Asymmetric Effects of Environmental Taxes, Regulatory Quality, and Fossil Fuel Use on Renewable Energy Consumption: A Quantile Analysis of G-20 Countries pp. 576-591

Pranay Purohit and Himani Baxi

The Impact of Tax Incentives on the Innovative Capacity of Renewable Energy Enterprises in China pp. 592-611

Ying Wang, Igor Mayburov and Ye Chenghao

International Tax Reform in the Digital Economy: Theoretical Framework and Empirical Simulation of Multi-Factor Allocation Systems pp. 612-642

Mariya Paskaleva and Ani Stoykova

Is there a Causal Effect Between the Climate Vulnerability Components and the Government Tax Revenue in Ghana? ARDL Approach pp. 643-661

Benjamin Yeboah, Kingsley Appiah and Michael Yeboah

Impact of the Political Regime Characteristics on Tax Reform Efforts in Ethiopia pp. 662-677

Zeleke Addisu Gudeta, Amsalu Bedemo Beyene and Lemessa Bayissa Gobena

Estimation of the sub-national fiscal potential of WAEMU countries using satellite images of nighttime lights data pp. 678-691

Moïse Laïfoya Lawin

Tax Base Dynamics and Revenue Trends in Spain: A Comparative Analysis of Major Taxes (1995–2023) pp. 692-712

Fernando Pinto, Alfredo Cabezas-Ares and Miguel Ángel Alonso-Neira

Implications of Tax Reforms on Tax Potential in Kenya: An Econometric Analysis pp. 713-730

Irene Wanjiku Karuga, Moses Mutharime Mwito and Paul Joshua Mugambi

Tax Convergence in BRICS: History and Perspectives pp. 731-750

Anna P. Kireenko

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 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