Peer Review History: Taxation in the Digital Age: An Examination of the Necessity, Feasibility, and Implications of Taxing Virtual Infrastructures


(1) Dr. Fang Xiang, Visiting Professor, International Business School, University of International and Business Economics, China.


(1) Jorge Luis Sánchez Arévalo, Universidade Federal De Mato Grosso Do Sul, Brazil.

(2) Lam Weng Hoe, Universiti Tunku Abdul Rahman, Malaysia.

(3) Slim Chtioui, FSEG SFAX, Tunisia.

Additional Reviewers:

(1) Hedwigis Esti Riwayati, Perbanas Institute, Indonesia.

(2) Naveen Kumar H, University of Mysore, India.

Additional Reviewers: (Comments received after deadline)

(1) Farzad Mirshamsi, Islamic Azad University, Iran.

(2) Osho, Augustine Ejededawe, Olusegun Agagu University of Science and Tecgnology, Nigeria.

(3) Syed Faisal Hassan Bakhari, Pakistan.

(4) Vikram Sandhu, Guru Nanak Dev University, India.

Open Peer Review Policy: Click Here

Specific Comment:

Average Peer review marks at initial stage: 8.17/10

Average Peer review marks at publication stage: 9/10

Peer Review History:

Stage 1 | Original Manuscript | File 1 | NA

Stage 2 | Peer review report_1 (Jorge Luis Sánchez Arévalo, Brazil) | File 1 | NA

Stage 2 | Peer review report_2 (Lam Weng Hoe, Malaysia) | File 1 | NA

Stage 2 | Peer review report_3 (Slim Chtioui, Tunisia) | File 1 | NA

Stage 2 | Revised_MS_v1_and_Feedback_v1 | File 1 | File 2

Stage 3 | Comment_Editor_1_v1 | File 1 | NA