
OpenAlex is a bibliographic catalogue of scientific papers, authors and institutions accessible in open access mode, named after the Library of Alexandria. It's citation coverage is excellent and I hope you will find utility in this listing of citing articles!
If you click the article title, you'll navigate to the article, as listed in CrossRef. If you click the Open Access links, you'll navigate to the "best Open Access location". Clicking the citation count will open this listing for that article. Lastly at the bottom of the page, you'll find basic pagination options.
Requested Article:
Digitalization to improve tax compliance: Evidence from VAT e-Invoicing in Peru
Matthieu Bellon, Era Dabla‐Norris, Salma Khalid, et al.
Journal of Public Economics (2022) Vol. 210, pp. 104661-104661
Open Access | Times Cited: 97
Matthieu Bellon, Era Dabla‐Norris, Salma Khalid, et al.
Journal of Public Economics (2022) Vol. 210, pp. 104661-104661
Open Access | Times Cited: 97
Showing 1-25 of 97 citing articles:
How does the development of digital finance affect small business tax compliance? Empirical evidence from China
Ouyang Jie, Shiyuan Liu, Haoran Li
China Economic Review (2023) Vol. 80, pp. 101971-101971
Closed Access | Times Cited: 31
Ouyang Jie, Shiyuan Liu, Haoran Li
China Economic Review (2023) Vol. 80, pp. 101971-101971
Closed Access | Times Cited: 31
Determinants of electronic invoicing technology adoption: Toward managing business information system transformation
Ashish Kumar Tiwari, Zericho R. Marak, Justin Paul, et al.
Journal of Innovation & Knowledge (2023) Vol. 8, Iss. 3, pp. 100366-100366
Open Access | Times Cited: 29
Ashish Kumar Tiwari, Zericho R. Marak, Justin Paul, et al.
Journal of Innovation & Knowledge (2023) Vol. 8, Iss. 3, pp. 100366-100366
Open Access | Times Cited: 29
Transforming Public Finance Through GovTech
David Amaglobeli
IMF staff discussion note (2023) Vol. 2023, Iss. 004, pp. 1-1
Open Access | Times Cited: 23
David Amaglobeli
IMF staff discussion note (2023) Vol. 2023, Iss. 004, pp. 1-1
Open Access | Times Cited: 23
DRIVERS OF ENVIRONMENTAL REGULATION COSTS AND THEIR PERCEPTION BY FIRMS: EVIDENCE FROM SLOVENIA
Lenart Milan Lah, Žiga Kotnik
Journal of Cleaner Production (2025), pp. 145274-145274
Closed Access | Times Cited: 1
Lenart Milan Lah, Žiga Kotnik
Journal of Cleaner Production (2025), pp. 145274-145274
Closed Access | Times Cited: 1
Macroeconomic Developments and Prospects in Low-Income Developing Countries—2019
MF Policy Paper (2019) Vol. 19, Iss. 039
Open Access | Times Cited: 72
MF Policy Paper (2019) Vol. 19, Iss. 039
Open Access | Times Cited: 72
Building Tax Capacity in Developing Countries
Doris Akol
IMF staff discussion note (2023) Vol. 2023, Iss. 006, pp. 1-1
Open Access | Times Cited: 18
Doris Akol
IMF staff discussion note (2023) Vol. 2023, Iss. 006, pp. 1-1
Open Access | Times Cited: 18
Digital Transformation of Tax Administration and Compliance: A Systematic Literature Review on E-Invoicing and Prefilled Returns
Siamand Hesami, Hatice Jenkins, Glenn P. Jenkins
Digital Government Research and Practice (2024) Vol. 5, Iss. 3, pp. 1-20
Open Access | Times Cited: 6
Siamand Hesami, Hatice Jenkins, Glenn P. Jenkins
Digital Government Research and Practice (2024) Vol. 5, Iss. 3, pp. 1-20
Open Access | Times Cited: 6
Digital taxation, artificial intelligence and Tax Administration 3.0: improving tax compliance behavior – a systematic literature review using textometry (2016–2023)
Rida Belahouaoui, El Houssain Attak
Accounting Research Journal (2024) Vol. 37, Iss. 2, pp. 172-191
Closed Access | Times Cited: 5
Rida Belahouaoui, El Houssain Attak
Accounting Research Journal (2024) Vol. 37, Iss. 2, pp. 172-191
Closed Access | Times Cited: 5
Technology adoption and extreme stock risk: Evidence from digital tax reform in China
Kangqi Jiang, Xiaofeng Chen, Jiayun Li, et al.
Humanities and Social Sciences Communications (2025) Vol. 12, Iss. 1
Open Access
Kangqi Jiang, Xiaofeng Chen, Jiayun Li, et al.
Humanities and Social Sciences Communications (2025) Vol. 12, Iss. 1
Open Access
ViDA as a future approach to VAT
Kateřina Hlavatá
Inproforum ... (2025) Vol. 18, pp. 285-291
Closed Access
Kateřina Hlavatá
Inproforum ... (2025) Vol. 18, pp. 285-291
Closed Access
Advancing Taxation in the New Era: Enhancing Tax Ratios with the Core Tax Administration System (CTAS)
Gentiga Muhammad Zairin, Hera Khairunnisa, Ahmad Naufal, et al.
Smart innovation, systems and technologies (2025), pp. 85-98
Closed Access
Gentiga Muhammad Zairin, Hera Khairunnisa, Ahmad Naufal, et al.
Smart innovation, systems and technologies (2025), pp. 85-98
Closed Access
Dynamic relationship between tax reputation, digital transformation, and corporate tax compliance in financial markets
Cheng Cai, Lianjie Zhou, D.L. Lu Z.X. Liu
International Review of Financial Analysis (2025), pp. 104258-104258
Closed Access
Cheng Cai, Lianjie Zhou, D.L. Lu Z.X. Liu
International Review of Financial Analysis (2025), pp. 104258-104258
Closed Access
Digitalization and the Changing Landscape of Tax Compliance (Challenges and Opportunities)
Muhammad Nur Hidayat, Siska Yulia Defitri
Deleted Journal (2024) Vol. 1, Iss. 1, pp. 131-139
Open Access | Times Cited: 4
Muhammad Nur Hidayat, Siska Yulia Defitri
Deleted Journal (2024) Vol. 1, Iss. 1, pp. 131-139
Open Access | Times Cited: 4
Digitalization and cross-border tax fraud: evidence from e-invoicing in Italy
Marwin Heinemann, Wojciech Stiller
International Tax and Public Finance (2024)
Open Access | Times Cited: 4
Marwin Heinemann, Wojciech Stiller
International Tax and Public Finance (2024)
Open Access | Times Cited: 4
E-invoicing, tax audits and VAT compliance
Christos Kotsogiannis, Luca Salvadori, John Karangwa, et al.
Journal of Development Economics (2024) Vol. 172, pp. 103403-103403
Open Access | Times Cited: 4
Christos Kotsogiannis, Luca Salvadori, John Karangwa, et al.
Journal of Development Economics (2024) Vol. 172, pp. 103403-103403
Open Access | Times Cited: 4
The Taxing Challenges of the State: Unveiling the Role of Fiscal and Administrative Capacity in Development
Federica Braccioli, Esteban Muñoz-Sobrado, Amedeo Piolatto, et al.
CESifo Economic Studies (2025)
Closed Access
Federica Braccioli, Esteban Muñoz-Sobrado, Amedeo Piolatto, et al.
CESifo Economic Studies (2025)
Closed Access
Exploring the causal relationships between factors affecting taxpayer adoption of e-invoicing: application of interval neutrosophic DEMATEL
Fahimeh Aliakbari Nouri, Mohsen Shafiei Nikabadi
Kybernetes (2025)
Closed Access
Fahimeh Aliakbari Nouri, Mohsen Shafiei Nikabadi
Kybernetes (2025)
Closed Access
Examining How Digitalization Affects Tax Compliance in Ghana Using Structural Equation Modelling (SEM)
Ibrahim Zubairu, Patrick Atiawin, Ahmed Jamal Iddrisu
International Journal of Business and Economics Research (2025) Vol. 14, Iss. 1, pp. 1-25
Open Access
Ibrahim Zubairu, Patrick Atiawin, Ahmed Jamal Iddrisu
International Journal of Business and Economics Research (2025) Vol. 14, Iss. 1, pp. 1-25
Open Access
A bibliometric review of global visibility, impact and adoption of electronic invoicing: The past and the future
Sunday Adewale Olaleye, Ismaila Temitayo Sanusi, Oluwaseun Alexander Dada, et al.
Heliyon (2023) Vol. 9, Iss. 3, pp. e13726-e13726
Open Access | Times Cited: 9
Sunday Adewale Olaleye, Ismaila Temitayo Sanusi, Oluwaseun Alexander Dada, et al.
Heliyon (2023) Vol. 9, Iss. 3, pp. e13726-e13726
Open Access | Times Cited: 9
Approach to the Impact of Digital Technologies on Sustainability Reporting through Structural Equation Modeling and Artificial Neural Networks
Anca Mehedinţu, Georgeta Șoavă
Electronics (2023) Vol. 12, Iss. 9, pp. 2048-2048
Open Access | Times Cited: 9
Anca Mehedinţu, Georgeta Șoavă
Electronics (2023) Vol. 12, Iss. 9, pp. 2048-2048
Open Access | Times Cited: 9
The impact of tax digitalization on corporate salary structures
Wei Wei, Yan Song, Ruifeng Jin
Finance research letters (2024) Vol. 64, pp. 105408-105408
Closed Access | Times Cited: 3
Wei Wei, Yan Song, Ruifeng Jin
Finance research letters (2024) Vol. 64, pp. 105408-105408
Closed Access | Times Cited: 3
Digital Revolution, Sustainability, and Government Revenues: A Transversal Analysis of How Digital Transformation and Sustainable Practices Impact Sustainable Government Revenues
Anca Antoaneta Vărzaru, Claudiu George Bocean, Dalia Simion, et al.
Systems (2023) Vol. 11, Iss. 11, pp. 546-546
Open Access | Times Cited: 8
Anca Antoaneta Vărzaru, Claudiu George Bocean, Dalia Simion, et al.
Systems (2023) Vol. 11, Iss. 11, pp. 546-546
Open Access | Times Cited: 8
The digital era of taxation: Analysing the effectiveness of digital tax adoption on petroleum excise duty revenue
Julius Opiso, Stephen Korutaro Nkundabanyanga, Sulait Tumwine, et al.
Cogent Business & Management (2023) Vol. 10, Iss. 3
Open Access | Times Cited: 7
Julius Opiso, Stephen Korutaro Nkundabanyanga, Sulait Tumwine, et al.
Cogent Business & Management (2023) Vol. 10, Iss. 3
Open Access | Times Cited: 7
Exploring the relationship between taxpayers and tax authorities in the digital era: evidence on tax compliance behavior in emerging economies
Rida Belahouaoui, El Houssain Attak
International Journal of Law and Management (2024)
Closed Access | Times Cited: 2
Rida Belahouaoui, El Houssain Attak
International Journal of Law and Management (2024)
Closed Access | Times Cited: 2