Latest Research in Taxation and Compliance Studies

Top Research Topics in Taxation and Compliance Studies

• Taxation and Compliance Studies — 12 papers
• Corporate Taxation and Avoidance — 10 papers
• Economic and Fiscal Studies — 2 papers
• Corporate Insolvency and Governance — 2 papers
• Academic Research in Diverse Fields — 2 papers
• Indian Economic and Social Development — 2 papers
• Cyberloafing and Workplace Behavior — 2 papers
• Taxation and Legal Issues — 2 papers
• EU Law and Policy Analysis — 1 papers
• Fiscal Policy and Economic Growth — 1 papers

Highest-Cited Papers

1. The “Split-Status” Era: Luxembourg’s Anti-Hybrid Rules and Pillar Two in Light of the OECD’s Side-by-Side Package – Part 2
2. Council
3. Adding Realism to Theories of Taxpayer Compliance
4. Simplification Opportunities in Some Western European Personal Income Tax System
5. Supplementation of VAT Reverse Charge Mechanism With the Joint and Several Tax Liability Provision
6. From Generosity to Taxation: The Destructive Role of VAT in Donations?
7. Taxation and Resentment: Race, Party, and Class in American Tax Attitudes by Andrea Louise Campbell
8. Obligation, Exemption and Remission: The Multi‐Layered Functioning of the Poll Tax ( Cizye ) in Ottoman Governance during the Long Eighteenth Century
9. Treaties that Tax: Legal Feasibility and Policy Implications for the UN Framework Convention
10. Some Policy Reflections on the Envisaged New Article 12AA (Fees for Services) of the Upcoming Update to the UN Model
11. An Innovative Approach to Achieving the True Tax Burden Ratio: An Empirical Study with Data from Türkiye, United Kingdom and United States
12. Independent directors in Malaysian corporate governance: out with the old?
13. IBS and CBS Taxable Amounts: Rates and Taxable Basis
14. The Trusted Location Intelligence Framework (TLIF): Integrating Digital Public Infrastructure into AI-Driven Tax Risk Profiling in Nigeria
15. Business Power in Fiscal and Economic Policymaking During Postwar Reconstruction in the Netherlands, 1945 to 1950
16. Taxing the Untouchable: Comparative Enforcement Challenges in the Digital Economy
17. Payment, Deduction and Recovery
18. Indirect Taxes in the Asia-Pacific Digital Economy: Developments, Challenges and Potential
19. Understanding Tax Evasion: Knowns, Unknowns, and A Way Forward
20. Taxable Persons of IBS and CBS