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 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

Volume 6, issue 3, 2020

Fiscal Effects of Labour Income Tax Changes in Russia pp. 210-224

Sergei G. Belev, Nikita S. Moguchev and Konstantin V. Vekerle

The Influence of Taxes on Inflows and Outflows of Foreign Direct Investment pp. 224-255

Igor Drapkin

Anti-Crisis Fiscal Measures in the European Union during the COVID-19 Pandemic and their Impact on GDP pp. 225-243

Vlada V. Karpova, Viktoriia F. Tyschenko, Viktoriia N. Ostapenko and Yuriy B. Ivanov

The Fiscal Policy of Bulgaria from the Standpoints of the Business Cycle and the Twin Deficits Hypothesis pp. 256-269

Ivan Todorov and Kalina Durova

Pandemics and Tax Innovations: What can we Learn from History? pp. 270-297

Alexander I. Pogorletskiy and Fritz Söllner

Volume 6, issue 2, 2020

Prospects and Problems of Realization of the VAT Neutrality Principle in Russia and China pp. 124-141

Olga M. Karpova, Igor Mayburov and Yong Fan

E-Commerce Taxation in Russia: Problems and Approaches pp. 125-143

Liudmila V. Polezharova and Aleksandra M. Krasnobaeva

Analytic Hierarchy Process in Czech Taxpayers’ Decision-Making Regarding their Tax Liability pp. 142-156

Michal Krajňák

Evaluation of Russian Economic Sectors’ Sensitivity to Tax Burden pp. 157-179

Evgeny V. Balatsky and Natalia A. Ekimova

Factors of Tax Evasion in Greece: Taxpayers’ Perspective pp. 180-195

Mihail Diakomihalis

Volume 6, issue 1, 2020

Why Did the Consolidated Tax Regime Cause Massive Losses in Tax Revenue in Russia? pp. 6-21

Natalya S. Kostrykina and Andrey Korytin

Impact of Value Added Tax on Macro-Economic Parameters of the Russian Economy pp. 22-35

Lyudmila P. Koroleva

Intersectoral Shadow Economic Linkages and their Impact on Tax Evasion pp. 36-53

Dmitry Yu. Fedotov and Ekaterina Nevzorova

Comparative Analysis of Alcohol Excise Taxation and State Alcohol Policies in Russia and Germany pp. 54-72

Elena V. Iadrennikova and Ralf A. Busse

Tax Revenues of Local Budgets in Unitary States: a Case Study of Japan pp. 73-89

Natalia Pokrovskaia and Andrey V. Belov