Focus and Scope

Golden Ratio of Taxation Studies (GRTS) 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 provides a platform for rigorous empirical, theoretical, conceptual, comparative, and interdisciplinary research that contributes to a deeper understanding of taxation systems, policies, administration, compliance, and their implications for governments, organizations, businesses, and society.

GRTS welcomes research examining taxation in national, comparative, international, and transnational contexts. The journal particularly values studies that demonstrate theoretical or conceptual contribution, methodological rigor, analytical depth, and meaningful implications for taxation policy and practice.

Areas of Interest

1. Tax Policy and Public Finance

  • Tax policy and reform

  • Tax systems and tax structure

  • Tax revenue and fiscal sustainability

  • Tax incidence, equity, and redistribution

  • Fiscal policy and taxation

  • Taxation and economic development

  • Tax expenditures and public revenue

  • Comparative tax systems

2. Tax Administration, Compliance, and Enforcement

  • Tax administration and institutional capacity

  • Taxpayer compliance and tax morale

  • Tax audit and tax enforcement

  • Tax sanctions and dispute resolution

  • Taxpayer services and trust

  • Digital tax administration

  • Tax governance and institutional reform

3. Tax Behavior and Social Dimensions

  • Taxpayer behavior and decision-making

  • Tax fairness and perceptions

  • Tax morale and social norms

  • Tax ethics and tax compliance

  • Taxation, inequality, and social welfare

  • Gender and taxation

  • Taxation and vulnerable groups

  • Behavioral and experimental approaches to taxation

4. Corporate, International, and Emerging Taxation

  • Corporate taxation

  • International taxation and cross-border transactions

  • Transfer pricing and profit shifting

  • Tax avoidance, tax evasion, and tax aggressiveness

  • Tax treaties and international tax cooperation

  • Digital economy taxation

  • E-commerce and platform taxation

  • Taxation of emerging technologies and business models

5. Tax Law, Regulation, Accounting, and Economic Perspectives

  • Tax law and regulatory frameworks

  • Tax accounting and tax reporting

  • Corporate tax planning

  • Tax risk and tax governance

  • Taxation and financial decision-making

  • Taxation and firm performance

  • Taxation and investment

  • Economic and institutional perspectives on taxation

6. Taxation, Sustainability, and Contemporary Challenges

  • Taxation and sustainable development

  • Environmental and carbon taxation

  • Taxation and climate policy

  • Taxation and social development

  • Taxation in the digital transformation

  • Tax policy responses to economic and social crises

  • Emerging issues in domestic and international taxation

GRTS welcomes quantitative, qualitative, mixed-methods, comparative, theoretical, conceptual, experimental, archival, doctrinal, and evidence-based approaches, provided that the methodology or analytical framework is appropriate to the research question and the manuscript makes a substantive contribution to taxation studies.

The journal primarily publishes original research articles, while also considering systematic reviews, evidence syntheses, theoretical and conceptual articles, comparative studies, and policy-oriented research that falls within its stated scope.

Manuscripts must demonstrate a substantive and clearly articulated connection to taxation. Studies in accounting, finance, economics, law, management, psychology, or other fields are considered when taxation constitutes a central component of the research question, theoretical framework, analysis, or contribution.