Aims & Scope

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 Auditing and taxation, tax policy, behavioral finance, tax management, Accounting in Emerging, and related fiscal issues. 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. 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:

  • Taxation and sustainable development
  • Financial accounting and managerial accounting
  • Auditing and assurance services
  • Internal and external auditing
  • Public sector accounting
  • Emerging issues in accounting, auditing, taxation, governance, and assurance
  • Taxation and social welfare outcomes
  • Taxation of small and medium-sized enterprises (SMEs)
  • Corporate taxation and effective tax burden analysis
  • Environmental taxation, carbon taxation, and fiscal instruments for sustainability
  • Tax compliance, tax morale, and taxpayer behavior
  • Public perceptions of tax fairness and responses to tax reform
  • Tax administration, tax governance, and institutional capacity
  • Informal economy and taxation challenges
  • Taxation and infrastructure financing
  • Fiscal decentralization and subnational taxation
  • Legal and regulatory dimensions of taxation
  • financial reporting and taxation
  • tax disclosure and transparency
  • corporate tax reporting
  • tax compliance and reporting practices
  • managerial and accounting information for tax decision-making
  • tax aggressiveness, earnings management, and reporting behavior
  • governance, audit, and taxation-related accountability
  • Methodological advances in taxation research