Is analytical tax research alive and kicking? Insights from 2000 until 2022

Niemann, Rainer; Sailer, Mariana

doi:10.1007/s11573-023-01157-5

Cited by 3 publications

(1 citation statement)

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“…Another almost "timeless" topic is business taxation. The sub-field of analytical tax research encompasses the decision-making processes of individual and corporate taxpayers, as well as legislators, and has long been a prominent area of study in German and Austrian business tax research (Niemann and Sailer 2023). In their contribution to this special issue paper, Rainer Niemann and Mariana Sailer conduct a literature review to analyze the evolution of analytical tax research, specifically focusing on its impact and the contributions of German and Austrian business tax research since 2000.…”

Section: The Articles Of This Special Issuementioning

confidence: 99%

The Journal of Business Economics in the 21st Century

Breuer

2023

J Bus Econ

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The Journal of Business Economics boasts a rich history. Founded in 1924 by Fritz Schmidt under the heading "Zeitschrift für Betriebswirtschaft" is was for a very long time one of the most prestigious journals for scientific articles written in German in the field of business economics. When Günter Fandel took over from Horst Albach in 2001, first together with Uschi Backes-Gellner and Wolfgang Kürsten until 2003, this was still the case. At least from 2004 on, Günter Fandel was the main face and voice of the Journal till 2020, when Wolfgang Breuer joined him as a co-editor in chief. Since 2001, the Journal has undergone significant changes. In particular, in 2004 a major restructuring took place with several department editors leaving the Journal, while fourteen new department editors joined in. Even since then, a dozen more department editors have left, but eight new ones have come aboard, and Günter Fandel has remained a constant presence.2013 marks the year where the most remarkable transformation was initiated by Günter Fandel with the support of his department editors by changing the Journal from an outlet almost exclusively for German-speaking scholars to a scientific journal with submissions written in English only from all over the world. This structural break first led to a decrease of the number of annual submissions from 152 in 2012 to only 90 in 2013 with the latter number being near to 99 submissions of 2000 and far below the average value of around 157 from 2000 to 2012. However, since then submission numbers are continuously on the rise reaching a new peak of 304 in 2022. At the same time, acceptance rates have fallen to currently about 16%, down from over 30% until 2018. Thus, competition among submissions is getting more challenging, although the numbers of articles (original papers) published has recently been continuously rising from 33 in 2018 to 45 in 2022. Certainly, this surge in submissions reflects a general increase in research activities worldwide.

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Section: The Articles Of This Special Issuementioning

confidence: 99%

The Journal of Business Economics in the 21st Century

Breuer

2023

J Bus Econ

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Recent developments in Business Economics

Breuer,

Bischof,

Hofmann

et al. 2023

J Bus Econ

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Organisation of prevention of offences in the fiscal sphere: organisational and legal aspects

PODOLIAN

2023

Econ. Fin. Law

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Offences in the field of taxation are one of the most important financial offences against which the State has taken effective countermeasures. In the system of financial support of the State, the main place is occupied by legal relations of taxation which regulate the flow of funds for the purpose of fulfilling State tasks and satisfying public interests. Today, most spheres of public life are financed by public resources which come mainly from taxpayers in the form of taxes and fees. The purpose of the paper is to analyze the legal framework for prevention of offences in the fiscal sphere, and to study the specifics of administrative and legal measures for prevention of the said torts. The author comes to the conclusion that prevention of administrative offences in the tax area by means of administrative law consists in coordinated activities of tax control subjects, law enforcement authorities and public organizations with a view to neutralizing legal, economic, moral, technical, organizational and other reasons for committing fiscal torts related to violation of the procedure for administering payment of taxes, fees and other mandatory payments in order to protect the rights and legitimate interests of taxpayers. We believe that administrative and legal means of preventing tax offences is a system of substantive (administrative and legal norms in the field of prevention of offences in the tax sphere, administrative acts of individual action - regulatory and protective administrative acts), as well as effective instruments implemented in conjunction with administrative organizational and moral and educational measures. Analyzing the study, it becomes obvious that measures aimed at preventing the commission of offences in the fiscal sphere are a necessary element of the country's legal system, and in fact this process is indispensable for combating tax crime. Implementation of effective measures contributes to ensuring law and order in the field of taxation and is the factor that will most contribute to the development of the country's economic security.

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Is analytical tax research alive and kicking? Insights from 2000 until 2022

Cited by 3 publications

References 297 publications

The Journal of Business Economics in the 21st Century

The Journal of Business Economics in the 21st Century

Recent developments in Business Economics

Organisation of prevention of offences in the fiscal sphere: organisational and legal aspects

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