eJournal of Tax Research

Specific Year
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Lee, Sungsil --- "Accounting for uncertain tax positions and lenders risk evaluations" [2023] eJlTaxR 8; (2023) 21(1) eJournal of Tax Research 2
Saad, Natrah; Mas'ud, Abdul Salam; Aziz, Saliza Abdul; Manaf, Nor Aziah Abdul; Mashadi, Muhammad Aqbal --- "Tax professionals' perceptions on Malaysian HNWIs' compliance behaviour" [2023] eJlTaxR 6; (2023) 20(2) eJournal of Tax Research 297
Evans, Alex; Lim, Youngdeok; Xu, Yan --- "Editorial" [2022] eJlTaxR 6; (2022) 20(1) eJournal of Tax Research 3
Sritharan, Nivakan; Salawati, Sahari; Cheuk, Sharon Choy Sheung; Syubaili, Mohamed Ahmad --- "Identifying the factors impacting upon personal tax compliance: a study involving tax affairs officers of Malaysian businesses" [2022] eJlTaxR 9; (2022) 20(1) eJournal of Tax Research 48
Purba, Arnaldo; Tran, Alfred --- "Detecting profit shifting in Indonesia using the Hines and Rice approach" [2023] eJlTaxR 9; (2023) 21(1) eJournal of Tax Research 27
Bentley, Duncan --- "Tax Officer 2030: the exercise of discretion and artificial intelligence" [2022] eJlTaxR 10; (2022) 20(1) eJournal of Tax Research 72
Highfield, Richard; Warren, Neil --- "How tax gap can inform tax policy and administration: a case study of Australia's individual income tax" [2023] eJlTaxR 4; (2023) 20(2) eJournal of Tax Research 203
Gangopadhyay, Partha; Jain, Siddharth --- "Does inequality impact tax collection? Evidence from ACI (ASEAN-China-India) economies" [2022] eJlTaxR 7; (2022) 20(1) eJournal of Tax Research 5
Morton, Elizabeth; Bicudo de Castro, Vincent; Hinchliffe --- "The association of mandatory tax disclosures with the readability and tone of voluntary tax reports" [2022] eJlTaxR 3; (2022) 19(2) eJournal of Tax Research 232
de Clercq, Bernadene; Aprea, Carmela --- "Towards a conceptual framework for tax literacy: a scoping review" [2023] eJlTaxR 12; (2023) 21(1) eJournal of Tax Research 122
Monageng, Nompumelelo; Evans, Chris; Steyn, Theuns --- "The influence of reciprocity nudges on tax compliance in South Africa: evidence from an experimental study" [2022] eJlTaxR 8; (2022) 20(1) eJournal of Tax Research 22
van Oordt, Marius --- "Exploring the deep determinants of tax revenues" [2023] eJlTaxR 11; (2023) 21(1) eJournal of Tax Research 93
Tran-Lam, Binh --- "Editorial note" [2022] eJlTaxR 5; (2022) 20(1) eJournal of Tax Research 1
Schoeman, Anculien --- "The impact of demographic variables on value-added tax compliance in South Africa" [2023] eJlTaxR 5; (2023) 20(2) eJournal of Tax Research 272
Lim, Youngdeok; Xu, Yan --- "Editorial" [2023] eJlTaxR 7; (2023) 21(1) eJournal of Tax Research 1
Bersten, Michael --- "Practical Compliance Guidelines: Australian tax administration law innovation or overreach?" [2023] eJlTaxR 10; (2023) 21(1) eJournal of Tax Research 55
Evans, Alex; Lim, Youngdeok; Xu, Yan --- "Editorial note" [2023] eJlTaxR 1; (2023) 20(2) eJournal of Tax Research 101
Brown, Rodney; Sadiq, Kerrie --- "A diagnostic tool for assessing the corporate income tax compliance burden: pilot study findings" [2023] eJlTaxR 3; (2023) 20(2) eJournal of Tax Research 168
Ping, Yuan Helen; Wu, Hai; Zhang, Xiu-Ye --- "The geography of corporate tax avoidance" [2023] eJlTaxR 2; (2023) 20(2) eJournal of Tax Research 102
Ooi, Vincent; Goh, Glendon --- "Taxation of automation and artificial intelligence as a tool of labour policy" [2022] eJlTaxR 4; (2022) 19(2) eJournal of Tax Research 273

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7 April 2024 last updated
337 number of documents
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This database contains documents of the eJournal of Tax Research (eJlTaxR). More information can be found on the Journal website.

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