Latest Research in Fiscal Governance and Compliance Frameworks

Top Research Topics in Fiscal Governance and Compliance Frameworks

• Taxation and Compliance Studies — 48 papers
• Corporate Taxation and Avoidance — 32 papers
• Information and Cyber Security — 16 papers
• Auditing, Earnings Management, Governance — 14 papers
• Local Government Finance and Decentralization — 10 papers
• World Trade Organization Law — 10 papers
• Islamic Finance and Banking Studies — 9 papers
• Crime, Illicit Activities, and Governance — 9 papers
• Accounting Education and Careers — 6 papers
• Cybercrime and Law Enforcement Studies — 6 papers

Highest-Cited Papers

1. R&D tax credits and strategic decision-making: examining distributional equity
2. GST Return Filing Process and Compliance Challenges in Small Businesses: Evidence from a Chartered Accountancy Practice in Bengaluru, India
3. Explaining Corporate Tax Avoidance
4. Nudging Tax Compliance: Evidence from a Laboratory Experiment
5. Impact of GST 2.0 Rationalisation on Indian Economy: Structural Reforms, Macroeconomic Outcomes, and Sectoral Dynamics
6. Stepping stone or stumbling block: the impact of tax incentives on corporate artificial intelligence adoption
7. Municipal Approaches to Immovable Property Taxation in the Czech Republic
8. Safety-Aware Residual Reinforcement Learning for Spacecraft Formation with Coupled Relative Translation and Attitude Dynamics
9. Beyond free riding or free racing: a framework for understanding subnational tax policy interdependence
10. GST Return Filing Process and Compliance Challenges in Small Businesses: Evidence from a Chartered Accountancy Practice in Bengaluru, India
11. Decentralised autonomous organisations and the future of arbitration: a critical examination of on-chain and off-chain mechanisms
12. External Financial Dominance Under Sanctions: Financial Fragmentation and Exchange Rate Determination in Russia
13. A Structuration Approach to Theorizing Cybersecurity Practice: The STARC Model
14. AI Deployment and Cyber Governance Failures in Public-Sector Organizations: A Typological Analysis
15. Finnish Muslims and interest-based loans – ideals and realities
16. Building public sector cyber-resilience through performance audit: responses to cybersecurity risks
17. Impact of Public Revenue on Human Capital Development in Nigeria's Geopolitical Zones 2019 – 2025
18. Impact of Public Revenue on Human Capital Development in Nigeria's Geopolitical Zones 2019 – 2025
19. The “Split-Status” Era: Luxembourg’s Anti-Hybrid Rules and Pillar Two in Light of the OECD’s Side-by-Side Package – Part 2
20. THE EFFECT OF ARTIFICIAL INTELLIGENCE ADOPTION ON AUDIT QUALITY IN AUDIT FIRMS

Sub-Regions

• Auditing, Earnings Management, Governance — 91 papers
• Local Government Finance and Decentralization — 52 papers
• Taxation and Compliance Studies — 43 papers
• Digital Economy and Work Transformation — 32 papers
• Corporate Taxation and Avoidance — 28 papers
• Technology Adoption and User Behaviour — 15 papers