Latest Research in Taxation and Compliance Studies

Top Research Topics in Taxation and Compliance Studies

• Taxation and Compliance Studies — 32 papers
• Corporate Taxation and Avoidance — 20 papers
• Taxation and Legal Issues — 17 papers
• Cyberloafing and Workplace Behavior — 5 papers
• Crime, Illicit Activities, and Governance — 5 papers
• Innovations and Analysis in Business and Education — 2 papers
• Fiscal Policy and Economic Growth — 2 papers
• Economic and Industrial Development — 2 papers
• Corporate Governance and Law — 1 papers
• Cybercrime and Law Enforcement Studies — 1 papers

Highest-Cited Papers

1. An Analysis of GST in Reference to Pharmaceutical Companies of Rajasthan: A Legal Study
2. DIGITAL TRANSFORMATION, ORGANISATIONAL AGILITY, AND TAX REVENUE PERFORMANCE IN NIGERIA
3. An Analysis of GST in Reference to Pharmaceutical Companies of Rajasthan: A Legal Study
4. INTER-AGENCY COLLABORATION AND ORGANISATIONAL PERFORMANCE: IMPLICATIONS FOR TAX REVENUE OPTIMISATION IN NIGERIA
5. INTER-AGENCY COLLABORATION AND ORGANISATIONAL PERFORMANCE: IMPLICATIONS FOR TAX REVENUE OPTIMISATION IN NIGERIA
6. Shadow Pedagogy: Educational, Psychological, Social, and Economic Consequences and Developmental Blunder
7. DIGITAL TRANSFORMATION, ORGANISATIONAL AGILITY, AND TAX REVENUE PERFORMANCE IN NIGERIA
8. An Examination of the Inclusion of Stock-Based Compensation in Cost Contribution Arrangements and Cost Sharing Agreements through OECD Principles and Guidelines, National Law, Case Law and Practical Implications
9. Top income taxation: Efficiency, social welfare and the Laffer curve
10. Transfer Pricing after Stellantis: The Fine Line Between Transfer Pricing Adjustment and Service Fee Recharacterization
11. A Study of Cybersecurity Awareness Among Digitally Less Literate People with A Community-Driven Fraud Reporting Application
12. When faith meets institutional failure: perceived corruption as a moral pathway to tax noncompliance in Indonesia
13. The role of taxes in the development of the country's economy in modern times
14. Effect of Tax Digitalisation on Tax Compliance among Small and Medium-Sized Enterprises in Nigeria
15. The role of taxes in the development of the country's economy in modern times
16. Effect of Tax Digitalisation on Tax Compliance among Small and Medium-Sized Enterprises in Nigeria
17. Conference Reports: The Transfer of VAT Cases to the General Court: Early Experiences, Statistics and Challenges (CJEU VAT Conference 2026)
18. Will BEFIT Lead to Accounting Shopping?
19. Forum Contrributions: Does National Group Taxation Legislation Breach EU Law if the Parent Company is Required to Hold Shares in the Foreign Subsidiary Through a Permanent Establishment in the Host Country?
20. Taxation Made Easy: A Benefit–Cost Analysis of Prefilled Sales Tax Returns