Taxation Policies and Their Economic Effects

A special issue of Economies (ISSN 2227-7099). This special issue belongs to the section "Macroeconomics, Monetary Economics, and Financial Markets".

Deadline for manuscript submissions: 31 December 2026 | Viewed by 794

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Higher Institute of Accounting and Administration of Porto, Polytechnic Institute of Porto, Porto Accounting and Business School, Porto, Portugal
Interests: accounting; public accounting; soft skills; accounting education and didactics

Special Issue Information

Dear Colleagues,

The Special Issue, “Taxation Policies and Their Economic Effects”, aims to explore how tax systems influence economic performance, equity, and sustainability in an increasingly interconnected global economy. It invites theoretical, empirical, and policy-oriented studies which examine the design, implementation, and outcomes of taxation policies at national and international levels. The scope includes topics such as tax incentives and innovation, redistribution and social welfare, fiscal sustainability, environmental taxation, tax competition, and the implications of digitalisation for tax systems. Contributions addressing emerging challenges—such as global tax coordination, digital economy taxation, and the role of taxation in achieving sustainable development goals—are particularly welcome.

This Special Issue positions itself within a large body of literature that comprises public finance, macroeconomic policy, and development economics. However, it seeks to extend current debates by integrating multidisciplinary perspectives and highlighting the evolving relationship between taxation, globalisation, and technological transformation. By providing both theoretical insight and practical policy implications, the Special Issue aims to serve as a platform for advancing understanding of how taxation can promote inclusive and resilient economic growth in diverse contexts.

Dr. Susana Adelina Moreira Carvalho Bastos
Guest Editor

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Keywords

  • taxation policy
  • economic growth
  • fiscal sustainability
  • redistribution
  • digital economy
  • public finance
  • globalisation

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Published Papers (1 paper)

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Research

29 pages, 1250 KB  
Article
Do Value Added Tax Class Rulings Matter in Universities?
by Predashni Naidoo, Jean Damascene Mvunabandi and Masibulele Phesa
Economies 2026, 14(5), 168; https://doi.org/10.3390/economies14050168 - 8 May 2026
Viewed by 409
Abstract
This study empirically analysed the class ruling at two South African universities. The principles underpinning the Canons of Taxation, Consumption Theory, and the Principle of Neutrality were reviewed as analytical benchmarks. The literature review synthesised prior studies that examined the ruling or explored [...] Read more.
This study empirically analysed the class ruling at two South African universities. The principles underpinning the Canons of Taxation, Consumption Theory, and the Principle of Neutrality were reviewed as analytical benchmarks. The literature review synthesised prior studies that examined the ruling or explored apportionment practices within universities. A sequential mixed-methods approach was adopted, beginning with a quantitative phase followed by a qualitative phase. Quantitative data were collected from thirty (37) university staff members through an online questionnaire, and descriptive statistical analysis was conducted using SPSS (version 29). The qualitative phase involved online interviews with ten (10) tax and finance professionals engaged in apportionment practices at universities, capturing their experiences, perspectives, and insights. The data were analysed using thematic and transcript analysis with the aid of NVivo (version 20). The findings indicate that respondents believe the South African Revenue Service should revisit and improve the existing ruling. Concerns were raised regarding the lack of continuous training at universities, cost implications, and the complexity of Value-Added Tax apportionment. In the context of a rapidly evolving higher education sector, the VAT Act and the definition of educational services appear to require reform. Based on these findings, the study recommends that SARS consider revising the ruling by removing a prescribed apportionment rate and allowing universities to adopt methods that are practical and aligned with their operational contexts. Consistent with prior research, the study also finds that the input-based method remains complex, and that the definition of Value-Added Tax within the educational sector is overly broad. Full article
(This article belongs to the Special Issue Taxation Policies and Their Economic Effects)
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