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2023 eJournal of Tax Research
2023 eJournal of Tax Research
Evans, Alex; Lim, Youngdeok; Xu, Yan --- "Editorial note" [2023] eJlTaxR 1; (2023) 20(2) eJournal of Tax Research 101
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
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
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
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
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
Lim, Youngdeok; Xu, Yan --- "Editorial" [2023] eJlTaxR 7; (2023) 21(1) eJournal of Tax Research 1
Lee, Sungsil --- "Accounting for uncertain tax positions and lenders risk evaluations" [2023] eJlTaxR 8; (2023) 21(1) eJournal of Tax Research 2
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
Bersten, Michael --- "Practical Compliance Guidelines: Australian tax administration law innovation or overreach?" [2023] eJlTaxR 10; (2023) 21(1) eJournal of Tax Research 55
van Oordt, Marius --- "Exploring the deep determinants of tax revenues" [2023] eJlTaxR 11; (2023) 21(1) eJournal of Tax Research 93
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
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