Concepedia

Tax Modernization

Tax Modernization is a comprehensive reform framework within fiscal policy that systematically enhances the efficiency, equity, and administration of a nation’s taxation system through the integration of advanced technological infrastructure, procedural rationalization, and legislative updates to align with contemporary economic structures.

29

Publications

802

Citations

64

Authors

23

Institutions

Publications per year

2017–2026

11

Parents

Publications

29

The potential of an artificial intelligence (AI) application for the tax administration system’s modernization: the case of Indonesia

Arfah Habib Saragih, Qaumy Reyhani, Milla Sepliana Setyowati et al. · Artificial Intelligence and Law · 2022 · 89 citations

, , +14

Business Tax reform and CSR engagement: Evidence from China

Dongmin Kong, Mengxu Xiong, Ni Qin · International Review of Financial Analysis · 2022 · 89 citations

, , +13

The rise of modern taxation: A new comprehensive dataset of tax introductions worldwide

Laura Seelkopf, Moritz Bubek, Edgars Eihmanis et al. · The Review of International Organizations · 2019 · 85 citations · Full text

, , +14

Kepatuhan Wajib Pajak UMKM: Pengetahuan Pajak, Sanksi Pajak, dan Modernisasi Sistem

Afuan Fajrian Putra · Jurnal Riset Akuntansi & Perpajakan (JRAP) · 2020 · 54 citations · Full text

, , +10

Reviving american entrepreneurship? tax reform and business dynamism

Vincent Sterk · Journal of Monetary Economics · 2019 · 43 citations

, , +12

1–5 of 29

Authors

64

  1. MB
    Michel Bua

    International Monetary Fund, United States

    2 publications · 42 citations

    2

    h-index

  2. LS
    Laura Seelkopf

    University of Bremen, Germany

    2 publications · 99 citations

    2

    h-index

  3. PF
    Patrick Fossat

    United Nations Children's Fund Niger, Niger

    2 publications · 42 citations

    2

    h-index

  4. JG
    Janet Gale Stotsky

    International Monetary Fund, United States

    2 publications · 44 citations

    2

    h-index

  5. AW
    Asegedech WoldeMariam

    International Monetary Fund, United States

    2 publications · 44 citations

    2

    h-index

1–5 of 64

Institutions

23

  1. University of Oxford

    Oxford, United Kingdom

    2 h-index

    2 publications

    79 citations

  2. Constructor University

    Bremen, Germany

    2 h-index

    3 publications

    113 citations

  3. University College London

    London, United Kingdom

    2 h-index

    2 publications

    53 citations

  4. International Monetary Fund

    Washington D.C., United States

    2 h-index

    4 publications

    92 citations

  5. State University of Semarang

    Semarang, Indonesia

    1 h-index

    2 publications

    30 citations

  6. United Nations Children's Fund Niger

    Niamey, Niger

    1 h-index

    2 publications

    54 citations

  7. Islamic University of Indonesia

    Yogyakarta, Indonesia

    1 h-index

    1 publications

    54 citations

  8. Karatina University

    Nyeri, Kenya

    1 h-index

    1 publications

    16 citations

1–8 of 23

Venues

  1. SSRN Electronic Journal

    Repository · 3 publications · 62 citations

    3

    h-index

  2. IMF Working Paper

    2 publications · 40 citations

    2

    h-index

  3. Profetika Jurnal Studi Islam

    1 publications · 28 citations

    1

    h-index

  4. EUROPEAN RESEARCH STUDIES JOURNAL

    1 publications · 30 citations

    1

    h-index

  5. Artificial Intelligence and Law

    AIL · 1 publications · 89 citations

    1

    h-index

1–5