is an international, peer-reviewed, open-access journal dedicated to advancing scholarly research in taxation and its economic, institutional, legal, behavioral, and social dimensions. The journal publishes rigorous empirical, theoretical, conceptual, comparative, and interdisciplinary research that contributes to understanding taxation systems, policy, administration, compliance, enforcement, and their implications for governments, organizations, businesses, and society.

GRTS welcomes research on tax policy and public finance, tax administration and enforcement, taxpayer behavior and compliance, corporate and international taxation, tax law and regulation, tax accounting, and emerging taxation issues, including digital, environmental, and sustainable taxation. The journal welcomes studies conducted in national, comparative, international, and transnational contexts. GRTS accepts quantitative, qualitative, mixed-methods, comparative, experimental, archival, doctrinal, theoretical, conceptual, and evidence-based approaches, provided that the research demonstrates methodological or analytical rigor and makes a substantive contribution to taxation studies. Studies from accounting, finance, economics, law, management, psychology, or related fields are considered when taxation is central to the research question, analysis, or scholarly contribution.