Table 6. Summary of core papers.

No	Authors (Year)	Theory	Respondent	Factors/variables	Findings	Method
1	19 Shahid et al. (2019)	Consumption tax and its effects on economic growth rate	Use data from world development indicators, IMF and OECD	Gross Domestic Product Growth,	Consumption tax important to economic	Model based
2	20 Hodzic et al. (2017)	Value-Added Tax and its efficiency	Data from EU-28 Member States and Turkey	-	VAT system need to be reformed	Model based
3	12 Bhattarai et al. (2019)	Impacts of direct and indirect tax reforms	Use data from world development indicators, OECD	-	VAT can achieve budget goal	Model based
4	21 Khan and Shadab (2013)	Impact of value-added tax (VAT) revenue	Data from government source, Reserve Bank of India report	VAT, Gross State Domestic Product (GSDP)	VAT can improve tax compliance	Model based
5	22 Kusumanto (1989)	Incidence of value-added tax in indonesia	-	-	VAT bring positive impact	Model based
6	23 Maria (2020)	Forecast of budget revenue from taxes in digital	-	-	Tax planning have to improved	Design
7	24 Beebeejaun (2021)	VAT on foreign digital services	Use data from world development indicators, OECD		Imposing of VAT	Case study
8	25 Hajdúchová et al. (2015)	Value-added tax impact on the state budget expenditures	Data from Customs and Tax administration	VAT calculation: VAT=price without tax × VAT rate VAT=price with tax/coefficient-	VAT can achieve state budget	Case study
9	26 Guo (2021)	Impact of the VAT reduction policy on local fiscal pressure	-	-	VAT reduction important for development	Model based
10	27 Wang et al. (2021)	Does tax deduction (VAT reform) relax financing constraints	Data from ASIF conducted by National Bureau of Statistics of China	Firm size, Firm age, Connections with government, Gross Domestic Product	VAT can achieve financial constraint	Experimental