Advances in Taxation Research

Advances in Taxation Research (ATR) is an international, peer-reviewed, open-access journal published by Yayasan Pendidikan Bukhari Dwi Muslim. ATR advances theory, evidence, methodology, policy, and practice in taxation and fiscal studies, welcoming rigorous original research and critical literature synthesis from all regions with a substantive contribution to its recognized taxation and fiscal research areas.

SINTA 3