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Journal of Tax Reform / Graduate School of Economics and Management, Ural Federal University

Citation Profile [Updated: 2026-03-14 21:09:38]
5 Years H Index
4
Impact Factor (IF)
0.17
5 Years IF
0.15
Data available in this report

[Raw data] [50 most cited papers] [50 most relevant papers] [cites used to compute IF] [Recent citations ][Frequent citing series ] [more data in EconPapers] [trace new citations] [Missing citations? Add them now] [Incorrect content? Let us know]

Main indicators
Raw Data

 

IF AIF CIF IF5 DOC CDO CIT NCI CCU D2Y C2Y D5Y C5Y SC %SC CiY II AII
2015 0 0.52 0 0 11 11 5 0 0 0 0 0 0.22
2016 0 0.5 0 0 11 22 7 0 11 11 0 0 0.2
2017 0.09 0.52 0.05 0.09 15 37 4 2 2 22 2 22 2 1 50 0 0.21
2018 0.08 0.53 0.06 0.05 15 52 16 3 5 26 2 37 2 0 1 0.07 0.22
2019 0.03 0.54 0.03 0.04 15 67 11 2 7 30 1 52 2 0 0 0.21
2020 0.13 0.64 0.09 0.06 15 82 12 7 14 30 4 67 4 0 1 0.07 0.3
2021 0.13 0.74 0.09 0.13 18 100 15 9 23 30 4 71 9 0 0 0.27
2022 0.12 0.73 0.1 0.13 20 120 6 12 35 33 4 78 10 0 1 0.05 0.22
2023 0.18 0.69 0.16 0.17 28 148 3 24 59 38 7 83 14 0 0 0.2
2024 0.15 0.81 0.14 0.11 24 172 9 24 83 48 7 96 11 2 8.3 1 0.04 0.23
2025 0.17 0.13 0.15 37 209 2 27 110 52 9 105 16 1 3.7 3 0.08
IF: Two years Impact Factor: C2Y / D2Y
AIF: Average Impact Factor for all series in RePEc in year y
CIF: Cumulative impact factor
IF5: Five years Impact Factor: C5Y / D5Y
DOC: Number of documents published in year y
CDO: Cumulative number of documents published until year y
CIT: Number of citations to papers published in year y
NCI: Number of citations in year y
CCU: Cumulative number of citations to papers published until year y
D2Y: Number of articles published in y-1 plus y-2
C2Y: Cites in y to articles published in y-1 plus y-2
D5Y: Number of articles published in y-1 until y-5
C5Y: Cites in y to articles published in y-1 until y-5
SC: selft citations in y to articles published in y-1 plus y-2
%SC: Percentage of selft citations in y to articles published in y-1 plus y-2
CiY: Cites in year y to documents published in year y
II: Immediacy Index: CiY / Documents.
AII: Average Immediacy Index for series in RePEc in year y
50 most cited documents in this series
#YearTitleCited
12019Tax Buoyancy and Economic Growth: Empirical Evidence of Bulgaria. (2019). Todorov, Ivan ; Tanchev, Stoyan. In: Journal of Tax Reform. RePEc:aiy:jnljtr:v:5:y:2019:i:3:p:236-248.

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7
22020Intersectoral Shadow Economic Linkages and their Impact on Tax Evasion. (2020). Nevzorova, Ekaterina ; Yu, Dmitry. In: Journal of Tax Reform. RePEc:aiy:jnljtr:v:6:y:2020:i:1:p:36-53.

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5
32018Robot vs. tax inspector or how the fourth industrial revolution will change the tax system: a review of problems and solutions. (2018). Vishnevsky, Valentine ; Chekina, Viktoriia. In: Journal of Tax Reform. RePEc:aiy:jnljtr:v:4:y:2018:i:1:p:6-26.

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5
42020Pandemics and Tax Innovations: What can we Learn from History?. (2020). Sollner, Fritz ; Pogorletskiy, Alexander I. In: Journal of Tax Reform. RePEc:aiy:jnljtr:v:6:y:2020:i:3:p:270-297.

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4
52021Taxation, government spending and economic growth: The case of Bulgaria. (2021). Todorov, Ivan ; Ganchev, Gancho. In: Journal of Tax Reform. RePEc:aiy:jnljtr:v:7:y:2021:i:3:p:255-266.

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4
62021How the proportional income taxation increases inequality in Bulgaria. (2021). Tanchev, Stoyan. In: Journal of Tax Reform. RePEc:aiy:jnljtr:v:7:y:2021:i:3:p:244-254.

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3
72018Lab experiment to investigate tax compliance: the case of future taxpayers behavior in Russia and Belarus. (2018). Nevzorova, Ekaterina ; Khoroshavina, Ekaterina S ; Kireenko, Anna P ; Filippovich, Alena S ; Kireyeva, Alena F. In: Journal of Tax Reform. RePEc:aiy:jnljtr:v:4:y:2018:i:3:p:266-290.

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3
82017Bibliometric Analisis of the Literature on Tax Evasion in Russia and Foreign Countries. (2017). Nevzorova, Ekaterina ; Sklyarov, Roman A ; Kireenko, Anna P. In: Journal of Tax Reform. RePEc:aiy:jnljtr:v:3:y:2017:i:2:p:115-130.

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3
92021Fiscal policy and economic growth: Evidence from Central and Eastern Europe. (2021). Todorov, Ivan ; Stoilova, Desislava. In: Journal of Tax Reform. RePEc:aiy:jnljtr:v:7:y:2021:i:2:p:146-159.

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3
102018Pakistan: wither tax reforms — the case of large taxpayers’ unit, Islamabad. (2018). Ahmed, Muhammad. In: Journal of Tax Reform. RePEc:aiy:jnljtr:v:4:y:2018:i:3:p:202-222.

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2
112016Race to the bottom in international tax competition: some conceptual issues. (2016). Sokolovska, Olena. In: Journal of Tax Reform. RePEc:aiy:jnljtr:v:2:y:2016:i:2:p:98-110.

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2
122024Fiscal Effects of Environmental Tax Reform: A Comparative Analysis of China, Germany and the United Kingdom. (2024). Mayburov, Igor ; Chenghao, YE ; Ying, Wang. In: Journal of Tax Reform. RePEc:aiy:jnljtr:v:10:y:2024:i:2:p:258-270.

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2
132021Progressive income tax as a driver for the development of high-tech industries in Russia. (2021). Ekimova, Nataly ; Balatsky, Evgeny. In: Journal of Tax Reform. RePEc:aiy:jnljtr:v:7:y:2021:i:3:p:212-230.

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2
142025Can Environmental Protection Tax Reform Promote Green Comprehensive Efficiency Productivity? Evidence from China’s Provincial Panel Data. (2025). Mayburov, Igor ; Chenghao, YE ; Hongjie, Gao. In: Journal of Tax Reform. RePEc:aiy:jnljtr:v:11:y:2025:i:1:p:149-174.

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2
152024Tax Structure and Economic Growth: New Empirical Evidence from the European Union. (2024). Stoilova, Desislava G. In: Journal of Tax Reform. RePEc:aiy:jnljtr:v:10:y:2024:i:2:p:240-257.

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2
162018An integral approach to evaluating the effectiveness of tax incentives. (2018). Steshenko, Julia A ; Tikhonova, Anna V. In: Journal of Tax Reform. RePEc:aiy:jnljtr:v:4:y:2018:i:2:p:157-173.

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2
172024Firms’ Responses to Changes in Corporate Income Tax Rates: A Retrospective of Colombia’s Tax Reforms. (2024). Melo Becerra, Ligia ; Gómez, Camilo ; Melo-Becerra, Ligia ; Zarate-Solano, Hector. In: Journal of Tax Reform. RePEc:aiy:jnljtr:v:10:y:2024:i:2:p:417-434.

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2
182021Projected shortfall in personal income tax revenues of regional governments in Russia due to the COVID-19 pandemic. (2021). Kakaulina, Maria O. In: Journal of Tax Reform. RePEc:aiy:jnljtr:v:7:y:2021:i:1:p:39-54.

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2
19Manipulation of Transfer Pricing Rules by Multinational Enterprises in Developing Countries: The Challenges and Solutions. (2024). Eukeria, Wealth ; Mpofu, Favourate Yelesedzani. In: Journal of Tax Reform. RePEc:aiy:jnljtr:v:10:y:2024:i:1:p:181-207.

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2
202018Personal income taxation and income inequality in Asia-Pacific: a cross-country analysis. (2018). Sokolovska, Olena ; Belozyorov, Sergey A. In: Journal of Tax Reform. RePEc:aiy:jnljtr:v:4:y:2018:i:3:p:236-249.

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2
212022Stress index of the Tax System of the Russian Federation in terms of Tax Revenues. (2022). Balakin, Rodion V ; Yu, Marina. In: Journal of Tax Reform. RePEc:aiy:jnljtr:v:8:y:2022:i:3:p:251-269.

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2
222024Tax Incentives and Foreign Direct Investment: Evidence from the Nigeria Listed Manufacturing Firms. (2024). Sangodare, Tolulope Oyebanke ; Olugbenro, Sunday Kola ; Alamu, Julius Adeyemi ; Oyerogba, Ezekiel Oluwagbemiga. In: Journal of Tax Reform. RePEc:aiy:jnljtr:v:10:y:2024:i:2:p:355-380.

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2
232015Marking the centenary of income tax in Russia: theoretical analysis of key stages of the reform. (2015). Mayburov, Igor. In: Journal of Tax Reform. RePEc:aiy:jnljtr:v:1:y:2015:i:2-3:p:161-176.

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2
242023The Impact of Tax Structure on Economic Growth: New Empirical Evidence from Central and Eastern Europe. (2023). Stoilova, Desislava G. In: Journal of Tax Reform. RePEc:aiy:jnljtr:v:9:y:2023:i:2:p:181-196.

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2
252016Methods of assessing of tax incentives effectiveness in special economic zones: An analytical overview. (2016). Sinenko, Olga A. In: Journal of Tax Reform. RePEc:aiy:jnljtr:v:2:y:2016:i:3:p:168-178.

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2
262022Tax Revenue, Night Lights and Underground Economy: Evidence from China. (2022). Wang, Yukun ; Zhang, LI. In: Journal of Tax Reform. RePEc:aiy:jnljtr:v:8:y:2022:i:2:p:186-198.

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2
272015China: toward the new stage of improving its tax system. (2015). Gao, Peiyong ; Ma, Jun. In: Journal of Tax Reform. RePEc:aiy:jnljtr:v:1:y:2015:i:2-3:p:145-160.

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1
282020Factors of Tax Evasion in Greece: Taxpayers’ Perspective. (2020). Diakomihalis, Mihail. In: Journal of Tax Reform. RePEc:aiy:jnljtr:v:6:y:2020:i:2:p:180-195.

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1
292017The Role of Taxes in Russian National Security. (2017). Yu, Dmitry. In: Journal of Tax Reform. RePEc:aiy:jnljtr:v:3:y:2017:i:1:p:6-17.

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1
302023Economic Growth and Optimal Tax Burden: A Case of Uzbekistan’s Economy. (2023). Otabekov, Otajon ; Niyazmetov, Islombek M ; Rakhmonov, Azizjon S. In: Journal of Tax Reform. RePEc:aiy:jnljtr:v:9:y:2023:i:1:p:47-63.

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1
312025Impacts of Environmental Taxes on Sustainable Development Goals: Balancing Environment and Equity. (2025). Sing, Heng Kiat ; Sritharan, Nivakan ; Hua, Lisa Lee. In: Journal of Tax Reform. RePEc:aiy:jnljtr:v:11:y:2025:i:1:p:175-199.

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1
322019Sector-Specific Characteristics of Tax Crime in Russia. (2019). Nevzorova, Ekaterina ; Yu, Dmitry ; Kireenko, Anna P. In: Journal of Tax Reform. RePEc:aiy:jnljtr:v:5:y:2019:i:3:p:249-264.

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1
332021Individual property tax to fund public transport. (2021). Leontyeva, Yulia V ; Leontev, Evgenii V. In: Journal of Tax Reform. RePEc:aiy:jnljtr:v:7:y:2021:i:1:p:6-19.

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1
342018Tax expenditure as a problem in intergovernmental relations. (2018). Bykov, Stepan S ; Zimmermann, Horst. In: Journal of Tax Reform. RePEc:aiy:jnljtr:v:4:y:2018:i:1:p:27-44.

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1
352022Tax Revenue Impact on Economic Growth in Nigeria: ARDL Bounds Test and Cointegration Approach. (2022). Ndu, Okolo Marvis ; Emudainohwo, Ochuko Benedict. In: Journal of Tax Reform. RePEc:aiy:jnljtr:v:8:y:2022:i:2:p:140-156.

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1
362019Tax Reforms in Ukraine and Georgia: Changing Priorities. (2019). Bedianashvili, Givi ; Ivanov, Yuriy B ; Paientko, Tetiana V. In: Journal of Tax Reform. RePEc:aiy:jnljtr:v:5:y:2019:i:2:p:107-128.

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1
372015Approaches to understanding the tax equity. (2015). Pinskaya, Milyausha R. In: Journal of Tax Reform. RePEc:aiy:jnljtr:v:1:y:2015:i:1:p:90-99.

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1
382020Evaluation of Russian Economic Sectors’ Sensitivity to Tax Burden. (2020). Ekimova, Natalia A ; Balatsky, Evgeny V. In: Journal of Tax Reform. RePEc:aiy:jnljtr:v:6:y:2020:i:2:p:157-179.

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1
392016Tax evasion: the discourse among government, business and science community based on bibliometric analysis. (2016). Nevzorova, Ekaterina ; Bobek, Samo ; Sklyarov, Roman A ; Kireenko, Anna P. In: Journal of Tax Reform. RePEc:aiy:jnljtr:v:2:y:2016:i:3:p:227-244.

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1
402018A return to progressive personal income tax in the Russian Federation: some estimations. (2018). Lykova, Lyudmila N. In: Journal of Tax Reform. RePEc:aiy:jnljtr:v:4:y:2018:i:2:p:174-187.

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1
412023The Impact of Indirect Taxation on Inequality in Russia. (2023). Pugachev, Andrey A. In: Journal of Tax Reform. RePEc:aiy:jnljtr:v:9:y:2023:i:1:p:19-33.

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1
422016Development and distinguishing features of the system of investment tax deductions in the Russian Federation. (2016). Belomyttseva, Olga S ; Grinkevish, Larisa S. In: Journal of Tax Reform. RePEc:aiy:jnljtr:v:2:y:2016:i:2:p:126-138.

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1
432021Long-run equilibrium between personal income tax and economic growth in Bulgaria. (2021). Tanchev, Stoyan. In: Journal of Tax Reform. RePEc:aiy:jnljtr:v:7:y:2021:i:1:p:55-67.

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1
442017Tax Compliance and the Choice of an Optimum Strategy for the Economic Agents. (2017). Molodykh, Vladimir A ; Rubezhnoy, Andrey A. In: Journal of Tax Reform. RePEc:aiy:jnljtr:v:3:y:2017:i:3:p:216-225.

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1
45Estimation of Profit Taxation Effect on Russian Companies’ Investments. (2022). Belev, Sergei G ; Moguchev, Nikita S ; Matveev, Evgenii O. In: Journal of Tax Reform. RePEc:aiy:jnljtr:v:8:y:2022:i:2:p:127-139.

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1
462023How Does the Public React to the Electric Vehicle Tax Incentive Policy? A Sentiment Analysis. (2023). Septiari, Dovi ; Wibowo, Agung Septia. In: Journal of Tax Reform. RePEc:aiy:jnljtr:v:9:y:2023:i:3:p:413-429.

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1
472015Problems of personnel, information and technological support of tax management: system approach. (2015). Yevstigneyev, Yevgeny N ; Viktorova, Natalya G. In: Journal of Tax Reform. RePEc:aiy:jnljtr:v:1:y:2015:i:1:p:42-60.

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1
482020E-Commerce Taxation in Russia: Problems and Approaches. (2020). Polezharova, Liudmila V ; Krasnobaeva, Aleksandra M. In: Journal of Tax Reform. RePEc:aiy:jnljtr:v:6:y:2020:i:2:p:125-143.

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1
492016Theoretical framework for building optimal transport taxation system. (2016). Mayburov, Igor ; Leontyeva, Yulia V. In: Journal of Tax Reform. RePEc:aiy:jnljtr:v:2:y:2016:i:3:p:193-207.

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1
502021Modelling of a relative income tax bracket-based progression with the effect of a slower tax burden growth. (2021). Mayburov, Igor ; Lapov, Dmitry E. In: Journal of Tax Reform. RePEc:aiy:jnljtr:v:7:y:2021:i:2:p:160-172.

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1
50 most relevant documents in this series (papers most cited in the last two years)
#YearTitleCited
12019Tax Buoyancy and Economic Growth: Empirical Evidence of Bulgaria. (2019). Todorov, Ivan ; Tanchev, Stoyan. In: Journal of Tax Reform. RePEc:aiy:jnljtr:v:5:y:2019:i:3:p:236-248.

Full description at Econpapers || Download paper

2
22021Fiscal policy and economic growth: Evidence from Central and Eastern Europe. (2021). Todorov, Ivan ; Stoilova, Desislava. In: Journal of Tax Reform. RePEc:aiy:jnljtr:v:7:y:2021:i:2:p:146-159.

Full description at Econpapers || Download paper

2
32024Fiscal Effects of Environmental Tax Reform: A Comparative Analysis of China, Germany and the United Kingdom. (2024). Mayburov, Igor ; Chenghao, YE ; Ying, Wang. In: Journal of Tax Reform. RePEc:aiy:jnljtr:v:10:y:2024:i:2:p:258-270.

Full description at Econpapers || Download paper

2
42024Manipulation of Transfer Pricing Rules by Multinational Enterprises in Developing Countries: The Challenges and Solutions. (2024). Eukeria, Wealth ; Mpofu, Favourate Yelesedzani. In: Journal of Tax Reform. RePEc:aiy:jnljtr:v:10:y:2024:i:1:p:181-207.

Full description at Econpapers || Download paper

2
52020Intersectoral Shadow Economic Linkages and their Impact on Tax Evasion. (2020). Nevzorova, Ekaterina ; Yu, Dmitry. In: Journal of Tax Reform. RePEc:aiy:jnljtr:v:6:y:2020:i:1:p:36-53.

Full description at Econpapers || Download paper

2
62024Firms’ Responses to Changes in Corporate Income Tax Rates: A Retrospective of Colombia’s Tax Reforms. (2024). Melo Becerra, Ligia ; Gómez, Camilo ; Melo-Becerra, Ligia ; Zarate-Solano, Hector. In: Journal of Tax Reform. RePEc:aiy:jnljtr:v:10:y:2024:i:2:p:417-434.

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2
72024Tax Incentives and Foreign Direct Investment: Evidence from the Nigeria Listed Manufacturing Firms. (2024). Sangodare, Tolulope Oyebanke ; Olugbenro, Sunday Kola ; Alamu, Julius Adeyemi ; Oyerogba, Ezekiel Oluwagbemiga. In: Journal of Tax Reform. RePEc:aiy:jnljtr:v:10:y:2024:i:2:p:355-380.

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2
82024Tax Structure and Economic Growth: New Empirical Evidence from the European Union. (2024). Stoilova, Desislava G. In: Journal of Tax Reform. RePEc:aiy:jnljtr:v:10:y:2024:i:2:p:240-257.

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2
92022Stress index of the Tax System of the Russian Federation in terms of Tax Revenues. (2022). Balakin, Rodion V ; Yu, Marina. In: Journal of Tax Reform. RePEc:aiy:jnljtr:v:8:y:2022:i:3:p:251-269.

Full description at Econpapers || Download paper

2
102025Can Environmental Protection Tax Reform Promote Green Comprehensive Efficiency Productivity? Evidence from China’s Provincial Panel Data. (2025). Mayburov, Igor ; Chenghao, YE ; Hongjie, Gao. In: Journal of Tax Reform. RePEc:aiy:jnljtr:v:11:y:2025:i:1:p:149-174.

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2
112023The Impact of Tax Structure on Economic Growth: New Empirical Evidence from Central and Eastern Europe. (2023). Stoilova, Desislava G. In: Journal of Tax Reform. RePEc:aiy:jnljtr:v:9:y:2023:i:2:p:181-196.

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2
Citing documents used to compute impact factor: 9
YearTitle
2025Progressiveness Assessment of the Value Added Tax in Russia. (2025). Belev, Sergei G ; Vekerle, Konstantin V ; Sinelnikov-Murylev, Sergei G. In: Population and Economics. RePEc:arh:jpopec:v:9:y:2025:i:4:p:23-36.

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2025Fair Taxes, Better Revenue: A Case Study on Spatial Approaches to Land Taxation in Lebak Regency, Indonesia. (2025). Merdekawati, Putri ; Widyastuti, Ratri ; Nurmaulia, Sella L ; Handayani, Alfita P ; Abdulharis, Rizqi ; Suwardhi, Deni ; Saptari, Asep Yusup ; Meilano, Irwan ; Hernandi, Andri ; Cahyani, Fitri N. In: Land. RePEc:gam:jlands:v:14:y:2025:i:1:p:125-:d:1563192.

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2025Scenario-Based Forecasting of the Impact of Tax Incentives on Green R&D in China’s Wind Power Industry in a Complex Network Environment. (2025). Mayburov, Igor ; Wang, Ying. In: Sustainability. RePEc:gam:jsusta:v:17:y:2025:i:4:p:1560-:d:1590693.

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2025Estimation of Fiscal Convergence of the Countries of the Eurasian Economic Union using the Multidimensional Ellipsoid Method. (2025). Kireeva, Elena F ; Karaev, Alan K. In: Journal of Applied Economic Research. RePEc:aiy:jnjaer:v:24:y:2025:i:1:p:34-58.

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2025Does an Environmental Protection Tax Promote or Inhibit the Market Value of Companies? Evidence from Chinese Polluting Companies. (2025). Mayburov, Igor ; Ye, Chenghao. In: Sustainability. RePEc:gam:jsusta:v:17:y:2025:i:19:p:8938-:d:1767065.

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2025Institutional and macroeconomic determinants of tax revenue in Sub-Saharan African countries. (2025). Bati, Bantyergu. In: Future Business Journal. RePEc:spr:futbus:v:11:y:2025:i:1:d:10.1186_s43093-025-00638-z.

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2025Navigating Foreign Investment: Trends and Management Practices in Nigeria€™s Emerging Markets. (2025). Adekanla, Niyi ; Tolulope, Osinaike Olusegun. In: International Journal of Research and Innovation in Social Science. RePEc:bcp:journl:v:9:y:2025:issue-5:p:6291-6306.

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2025Taxation and Financial Leverage in Emerging Markets: Insights from Pakistan’s Karachi Stock Exchange-100. (2025). Mukarram, Syed Shafqat ; Nazeer, Rida ; Saleem, Faiza. In: Journal of Tax Reform. RePEc:aiy:jnljtr:v:11:y:2025:i:1:p:57-73.

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2025Estructura tributaria y desempeño de las firmas colombianas. (2025). Villamizar-Villegas, mauricio ; Carranza, Juan Esteban ; Gonzlez-Ramrez, Alejandra Ximena. In: Borradores de Economia. RePEc:bdr:borrec:1332.

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Recent citations
Recent citations received in 2025
YearCiting document
2025The Impact of VAT Preferential Policies on the Profitability of China’s New Energy Power Generation Industry. (2025). Ying, Wang ; Mayburov, Igor A. In: Energies. RePEc:gam:jeners:v:18:y:2025:i:14:p:3614-:d:1697588.

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2025Exploring the Triple Dividend Effect and Threshold Effect of Environmental Protection Tax: Evidence from Chinese Listed Companies. (2025). Mayburov, Igor ; Gao, Hongjie ; Ye, Chenghao. In: Sustainability. RePEc:gam:jsusta:v:17:y:2025:i:15:p:7038-:d:1716501.

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2025Does an Environmental Protection Tax Promote or Inhibit the Market Value of Companies? Evidence from Chinese Polluting Companies. (2025). Mayburov, Igor ; Ye, Chenghao. In: Sustainability. RePEc:gam:jsusta:v:17:y:2025:i:19:p:8938-:d:1767065.

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Recent citations received in 2024
YearCiting document
2024Firms’ Responses to Changes in Corporate Income Tax Rates: A Retrospective of Colombia’s Tax Reforms. (2024). Melo Becerra, Ligia ; Gómez, Camilo ; Melo-Becerra, Ligia ; Zarate-Solano, Hector. In: Journal of Tax Reform. RePEc:aiy:jnljtr:v:10:y:2024:i:2:p:417-434.

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Recent citations received in 2023
YearCiting document

Recent citations received in 2022
YearCiting document
2022Analytical Model of the Firm’s Ecosystem: Comparison of Large Industrial Enterprises in Russia. (2022). Simonova, Victoria L ; Chelak, Igor P ; Popov, Evgeny V. In: Journal of Applied Economic Research. RePEc:aiy:jnjaer:v:21:y:2022:i:4:p:775-794.

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