Tractare: Jurnal Ekonomi-Manajemen
Vol 8 No 1 (2025): TRACTARE : Jurnal Ekonomi dan Manajemen

Synthesis And Critical Analysis Recent Developments In Taxation Research

Susena, Karona Cahya (Unknown)
Anggraini, Wike (Unknown)



Article Info

Publish Date
31 May 2025

Abstract

Tax research is a rapidly evolving field, covering various critical topics related to taxpayer compliance, administrative efficiency, and the impact of fiscal policies. This study aims to synthesize and critically analyze the latest developments in the tax research literature. Through a comprehensive review of 10 recent journals, significant trends were identified, such as the increased use of big data for compliance analysis, the application of blockchain technology for transparency, and efforts to enhance public awareness and participation in the tax system. Additionally, the critical examination also revealed challenges that still need to be addressed, such as the gap between policy and implementation, as well as ethical issues related to the use of personal taxpayer data. These findings provide a holistic view of the direction of tax research development and recommendations for future research and policy agendas.

Copyrights © 2025






Journal Info

Abbrev

tractare

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

Tractare: Jurnal Ekonomi-Manajemen is a peer-reviewed journal. Tractare: Jurnal Ekonomi-Manajemen invites academics and researchers who do original research in the fields of economics and management, including but not limited to: Economics Monetary Economics, Finance, and Banking International ...