The Taxation and Public Finance TPF is an open-access and peer-reviewed journal that publishes theoretical and empirical research and review articles on all aspects of taxation and public finance study-related topics. The journals mission is to offer a forum for the growing amount of scholarly research on taxation and public finance study and the organizations in which they operate. The journal emphasizes theoretical advancements and their application and empirical, practical, and policy-oriented research in other national and global communities. The TPF examines various decisions, processes, and activities in the innovation and technology settings taxation and public finance policy. The TPF is published for researchers, scholars, and executives alike. The journal aids the application of empirical research to practical situations and theoretical findings to the reality of the business community world. The journal aims to promote communication and collaboration between and among academic and other research groups, as well as policymakers and operational decision-makers at private and public institutions, national and global, and their regulators.