The journal focuses on the analysis of tax law and policy, including international tax issues, the impact of technology on taxation, and the reform of tax systems to address social and environmental concerns. It examines specific tax regulations, legal challenges to tax decisions, and the application of tax principles in various contexts.
Based on the Think.Check.Submit framework by DOAJ, COPE & OASPA. All data from verified open sources.
Publication & Citation Trend
Articles published
Times cited
2020
2021
2022
2023
2024
2025
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.
LawQ3
AccountingQ4
Economics, Econometrics and Finance (miscellaneous)Q4
FinanceQ4
Subject Classification
Scopus Categories
LawFinanceEconomics, Econometrics and Finance (miscellaneous)Accounting
Research Topics (OpenAlex)
Finance, Taxation, and GovernanceTaxation and Legal IssuesCorporate Taxation and AvoidanceAdministrative Law and GovernanceHuman Rights and ImmigrationComparative International Legal StudiesComparative constitutional jurisprudence studiesLatin American Legal and Economic StudiesTaxation and Compliance StudiesFiscal Policy and Economic Growth