This journal publishes research on the effects of taxation on corporate behavior, including mergers, investment decisions, and tax avoidance strategies. It also examines the role of tax policy, tax authority monitoring, and tax disclosures in financial reporting and firm value.
Based on the Think.Check.Submit framework by DOAJ, COPE & OASPA. All data from verified open sources.
Publication & Citation Trend
Articles published
Times cited
2019
2020
2021
2022
2023
2024
2025
2026
Source: OpenAlex · Note: citations accumulate over time so older years appear higher
SJR Quartile by Discipline
Scimago ranks this journal separately in each subject category — its quartile can differ by discipline.
AccountingQ1
FinanceQ1
Subject Classification
Web of Science Categories
Business, Finance
Scopus Categories
FinanceAccounting
Research Topics (OpenAlex)
Corporate Taxation and AvoidanceTaxation and Compliance StudiesAuditing, Earnings Management, GovernanceCorporate Finance and GovernanceDiverse Scientific and Economic StudiesFiscal Policy and Economic GrowthHuman auditory perception and evaluationEducational Robotics and EngineeringGender, Labor, and Family DynamicsFinancial Reporting and Valuation Research