Vol. 7 No. 1 (2022): General Issue

This general issue presents a set of research articles and commentaries, a roundtable discussion, and a book review covering issues in tax administration in a variety of disciplines and across a wide range of countries, both geographically and in terms of political economy:

Cletus Agyenim-Boateng, Sinan Iliyas - Understanding the Demand for Tax Disclosures: A Sociological Perspective

Evgeny Guglyuvatyy - Procedural Justice: Examining Tax Dispute Resolution Processes in Russia and Singapore

Grigorios Lazos, Michail Pazarskis, Alkiviadis Karagiorgos, Andreas Koutoupis - The Tax Compliance Cost for Businesses and its Key Determinants: Evidence from Greek Businesses

Jan Smolarski, Jose G. Vega, Neil Wilner, Weifang Yang - Tax Policy: The Effect on Hedge Fund Investor Behavior

Kristian Agung Prasetyo - The Distance Between Us: A Preliminary Inquiry into Taxpayers’ Social Distance from Tax Officers in Indonesia

Najibullah Nor Isak, Abdinasir Abdullahi Mohamud - Managing the Taxation of the Informal Business Sector in Mogadishu

Simbarashe Hamudi - An Assessment of the Effectiveness of Tax Revenue Collection: A Case Study of Zimbabwe

Lotta Björklund Larsen - Roundtable Discussion on COVID-19, Tax and their Related Impacts on Gender and, in Particular, on Women

Nigar Hashimzade - Book Review: Tax Justice and Tax Law: Understanding Unfairness in Tax Systems

Nigar Hashimzade, Gareth Myles - Obituaries: Professor Richard M. Bird & Dr. Kim Bloomquist