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Tax debt collection enforcement: When are collateral tax sanctions effective due to their prompt impact?

Yulia Kuchumova

International Review of Law and Economics2026https://doi.org/10.1016/j.irle.2026.106333article
AJG 2ABDC B
Weight
0.50

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https://doi.org/https://doi.org/10.1016/j.irle.2026.106333

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@article{yulia2026,
  title        = {{Tax debt collection enforcement: When are collateral tax sanctions effective due to their prompt impact?}},
  author       = {Yulia Kuchumova},
  journal      = {International Review of Law and Economics},
  year         = {2026},
  doi          = {https://doi.org/https://doi.org/10.1016/j.irle.2026.106333},
}

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Tax debt collection enforcement: When are collateral tax sanctions effective due to their prompt impact?

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

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