Special Issue on Research on Tax

A tax is a mandatory financial charge or some other type of levy imposed upon a taxpayer by a state or the functional equivalent of a state in order to fund various public expenditures. Most countries have a tax system in place to pay for national needs and government functions.

In this special issue, we intend to invite front-line researchers and authors to submit original research and review articles on tax. Potential topics include, but are not limited to:

• Corporate income tax
• Tax and economic effects
• Tax and subsidy policies
• Tax and expenditure policies
• Tax-exempt economy
• Effective tax rates

Authors should read over the journal’s For Authors carefully before submission. Prospective authors should submit an electronic copy of their complete manuscript through the journal’s Paper Submission System.

Please kindly notice that the “Special Issue” under your manuscript title is supposed to be specified and the research field “Special Issue – Research on Tax” should be chosen during your submission.

According to the following timetable:

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