The economic essence of taxes and their role
Research gap analysis derived from 3 economics papers in our local library.
The gap
The economic essence of taxes and their role in the modern economy remains relevant today. There is a need for scientifically sound proposals for digitalizing the tax system and increasing its transparency. The study identifies a gap in the
Evidence profile
Sourced from the recommendations and stated research gap and stated challenges of the source papers, classified as general, spanning 2 journals.
Research trend
Established — well-defined area with open sub-problems.
Supporting evidence — 3 representative gaps
- The impact of digitalization of the tax system on improving tax resources in the Republic of Yemen (2026) · NTU journal for Administrative and Human Sciences (JAHS) · doi
Based on the results obtained in this study, several recommendations are proposed in order to strengthen the positive impact of digitalization on the tax system in the Republic of Yemen: 1. Generalization of digitalization in all financial sectors 2. It is strongly recommended to extend digitalization to all financial sectors, including taxes, customs, and other related administrations. This approach will improve the overall performance of tax audits, simplify tax collection procedures, and reduce the time and costs associated with resolving tax disputes. This recommendation is in line with international good practices highlighted by the OECD (2018), which encourage the integration of digital technologies to improve administrative efficiency.
generalrecommendationsevidence 5/5Keywords: digitalization financial sectors improve based obtained several recommendations proposed order strengthen positive impact system republic - THE ECONOMIC ESSENCE OF TAXES AND THEIR ROLE IN THE MODERN ECONOMY (2026) · Zenodo (CERN European Organization for Nuclear Research) · doi
The economic essence of taxes and their role in the modern economy remains relevant today. There is a need for scientifically sound proposals for digitalizing the tax system and increasing its transparency. The study identifies a gap in the literature regarding the importance of tax policy in economic growth.
generalstated research gapevidence 5/5Keywords: economic essence taxes role modern economy remains relevant - The Role of Digital Taxation Reforms in the Shadow Economy, Auditing, and Financial Reporting: Ataşehir Case in Türkiye (2026) · Zenodo (CERN European Organization for Nuclear Research) · doi
The study identifies challenges in implementing digital taxation reforms, including the need for taxpayer awareness, digital literacy, and the clarity of institutional and legal arrangements. The study highlights the challenge of addressing deficiencies and requests for additional information in digital tax systems.
generalstated challengesevidence 5/5Keywords: study identifies challenges implementing digital taxation reforms including
Questions about this gap
Explore this gap further
Run this gap as a query across open scholarly engines for the latest related literature.
Working on this gap? Review it with us.
Science AI Journal reviews manuscripts in one pass with 8 specialised AI agents calibrated on 69,000+ real peer reviews.
Tools for your next paper
Related gaps in Economics
- The study identifies a gap in the literature on the workThe study identifies a gap in the literature on the work lives of working-class women. The researchers note that prior studies have not adeq…
- No paper in this set validates or refutes classicalNo paper in this set validates or refutes classical economic theories of inequality (Cobb-Douglas, growth models, capital-labor substitution…
- The study identifies a gap in the existing literatureThe study identifies a gap in the existing literature on AI adoption in supply chain management. The analysis highlights the need for a deta…
- The paper identifies a gap in the literatureThe paper identifies a gap in the literature, highlighting the need for a summary of the findings of various studies on urban-suburban chang…