Aim and Scope

Advances in Taxation Research

Advances in Taxation Research is an international scholarly journal dedicated to the advancement of high-quality research on taxation, tax policy, and related fiscal issues that shape economic, social, and institutional development. The journal provides a forum for rigorous theoretical, empirical, and policy-oriented studies that deepen understanding of how tax systems are designed, implemented, administered, and evaluated across different jurisdictions.

The journal particularly encourages contributions that examine the role of taxation in promoting economic efficiency, equity, compliance, public accountability, and sustainable development. It seeks to publish research that explores the consequences of tax policy and tax administration for individuals, firms, governments, and societies, as well as studies that assess how taxation influences economic decisions, social behavior, investment, innovation, and distributional outcomes.

The journal welcomes interdisciplinary contributions where taxation remains the central analytical focus. Priority is given to studies that offer clear conceptual advancement, robust empirical evidence, or meaningful policy implications relevant to contemporary tax challenges at the local, national, regional, or global level.

Coverage

The journal invites original research articles, review papers, and conceptual contributions in areas including, but not limited to, the following:

• Tax policy design, reform, and evaluation
• Comparative taxation and cross-country tax policy analysis
• Tax equity, tax fairness, and distributional effects of taxation
• Progressive, proportional, and regressive tax structures
• Tax incidence and the economic burden of taxation
• Taxation and economic growth
• Taxation and sustainable development
• Taxation and social welfare outcomes
• Taxation of small and medium-sized enterprises (SMEs)
• Business taxation, investment, and firm behavior
• Corporate taxation and effective tax burden analysis
• Tax incentives and their effectiveness across sectors, including energy, innovation, and green transition
• Environmental taxation, carbon taxation, and fiscal instruments for sustainability
• International taxation, globalization, and tax competition
• Digital taxation and the taxation of the digital economy
• Tax base elasticity, tax capacity, and revenue productivity
• Tax compliance, tax morale, and taxpayer behavior
• Public perceptions of tax fairness and responses to tax reform
• Tax administration, tax governance, and institutional capacity
• Tax enforcement, transparency, and accountability
• Tax avoidance, tax evasion, and anti-avoidance measures
• Informal economy and taxation challenges
• Property taxation and its implications for housing and regional development
• Health-related taxation, including excise taxes on harmful products
• Taxation and infrastructure financing
• Fiscal decentralization and subnational taxation
• Legal and regulatory dimensions of taxation
• tax accounting
• financial reporting and taxation
• book-tax differences
• deferred tax accounting
• tax disclosure and transparency
• corporate tax reporting
• tax compliance and reporting practices
• managerial and accounting information for tax decision-making
• the role of accounting information in tax policy analysis
• tax aggressiveness, earnings management, and reporting behavior
• governance, audit, and taxation-related accountability
• Methodological advances in taxation research
• Systematic reviews, meta-analyses, and evidence synthesis in taxation studies