Table 1.

Geographical location and topic of studies

Geographical Location	Number of studies	Reported Industry Aim(s)
		Influence tax levels	Influence tax levels and structures	Influence tax structures
African countries	1 (national: South Africa)[13]	1[13]	0	0
European countries	1 (national: Hungary)[14]	0	1[14]	0
Former Soviet Union countries	3 (2 national: Moldova; & Uzbekistan; one regional)[15,57,58]	0	1[15]	2[57,58]
Middle Eastern countries	2 (one national; Lebanon; one regional)[16,17]	0	2[16,17]	0
North American countries	29 (7 national: 6 US; 1 Canada; 21 state level in US, 1 province level in Canada)[18–56]	28[18–22,24–56]	1[23]	0
Total	36	29	5	2