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Published by at December 29th, 2022 , Revised On August 15, 2025

Choosing the right topic in the area of taxation can assist students in understanding how much insight and knowledge they can contribute and the tools they will need to authenticate their study. 

If you are not sure what to write about, here are a few top taxation dissertation topics to inspire you.

Unique Taxation Dissertation Topics With Research Aims

Topic 1: Impact of Artificial Intelligence on Taxpayer Risk Profiling and Audit Accuracy

Research Aim: This study aims to explore how tax authorities are using artificial intelligence to identify risky taxpayers more accurately. It will look at whether AI makes audits fairer, faster, and more efficient, and how it affects taxpayers’ trust in the system, especially small businesses and individuals.

Research Aim: This research will investigate how green taxes, like carbon taxes or tax breaks for eco-projects, influence private companies to invest in sustainable technologies. It will measure the real-world impact of these policies and explore whether they genuinely help businesses go green or just shift costs.

Research Aim: This study will examine how fair current tax systems are for people earning through digital platforms like ride-sharing or freelancing. It will analyse whether low-income workers are taxed more heavily or unfairly compared to higher earners, and how policy can be adjusted to ensure fairer outcomes.

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List Of Free Taxation Dissertation Topics

  1. Systematic review of digital taxation reforms in European Union member states
  2. Quantitative research on corporate tax avoidance strategies and firm value in emerging markets
  3. Role of tax incentives in promoting renewable energy investment in developing countries
  4. Comparative study on VAT compliance behaviour among SMEs in the UK and Germany
  5. Impact of tax amnesty schemes on revenue collection in low-income economies
  6. Qualitative research on taxpayer perceptions of fairness in progressive tax systems
  7. Evaluation of carbon taxation effectiveness in achieving environmental policy goals
  8. Analysis of the relationship between tax policy uncertainty and foreign direct investment inflows
  9. Research study on cryptocurrency taxation challenges and legislative responses
  10. Role of international tax treaties in minimising double taxation for expatriate workers
  11. Study of behavioural economics in shaping personal income tax compliance
  12. Impact of base erosion and profit shifting on national tax revenues in OECD countries
  13. Quantitative research on digital service tax effects on multinational tech companies
  14. Systematic review of tax compliance enforcement mechanisms in Africa
  15. Effectiveness of presumptive taxation systems in addressing informal sector tax gaps
  16. Analysis of wealth taxation models and their political feasibility in high-income nations
  17. Role of tax education in enhancing compliance among first-time entrepreneurs
  18. Research study on corporate social responsibility and tax aggressiveness in large corporations
  19. Study of transfer pricing practices and their implications for developing economies
  20. Impact of tax reforms on economic growth in post-Brexit United Kingdom
  21. Qualitative research on tax morale and citizen trust in South Asian countries
  22. Role of artificial intelligence in improving tax audit efficiency
  23. Investigation of gender disparity in tax burden and wage structures
  24. Analysis of luxury tax implementation and its impact on consumption patterns
  25. Quantitative study on the correlation between tax rate changes and employment rates
  26. Evaluation of the effectiveness of green tax policies in EU countries
  27. Research study on digital platforms and their VAT compliance challenges
  28. Study of tax-induced migration trends among high-net-worth individuals
  29. Impact of indirect taxation on consumer welfare in low-income households
  30. Analysis of the evolution of global tax transparency standards
  31. Role of blockchain in improving tax administration and reducing fraud
  32. Systematic review of tax policy interventions during financial crises
  33. Study of tax litigation trends and their effect on tax authority efficiency
  34. Investigation of property taxation systems and housing market distortions
  35. Evaluation of excise taxation and public health outcomes in tobacco control
  36. Impact of harmonised tax rules in regional trade blocs like ASEAN
  37. Qualitative study on ethical dilemmas in aggressive tax planning by firms
  38. Analysis of environmental taxation and business competitiveness in manufacturing sectors
  39. Role of whistleblowing incentives in uncovering corporate tax evasion
  40. Research study on capital gains tax reforms and investment behaviours
  41. Study of digital nomads and taxation under international tax frameworks
  42. Effectiveness of fiscal decentralisation on local tax revenue mobilisation
  43. Analysis of fuel taxation and its regressive impact on rural communities
  44. Role of tax advisory services in reducing tax evasion
  45. Impact of minimum corporate tax rates on tax base erosion
  46. Quantitative research on the link between tax audit probability and compliance
  47. Study of religious and cultural beliefs affecting tax compliance behaviour
  48. Evaluation of wealth transfer taxation and intergenerational equity
  49. Systematic review of consumption tax reforms in developing nations
  50. Role of e-filing platforms in reducing tax compliance costs
  51. Analysis of financial secrecy jurisdictions and cross-border tax evasion
  52. Research study on indirect tax reforms and inflationary pressures
  53. Study of fiscal policy credibility and its effect on taxpayer trust
  54. Investigation of the shadow economy and its relation to tax burden
  55. Impact of international tax competition on national sovereignty
  56. Qualitative research on corruption within tax collection agencies
  57. Effectiveness of automatic information exchange in tackling offshore evasion
  58. Role of tax deferral strategies in earnings management practices
  59. Analysis of inheritance tax policy and societal attitudes towards wealth redistribution
  60. Study of flat tax systems and income inequality
  61. Quantitative research on tax penalties and deterrence effectiveness
  62. Evaluation of tax expenditure transparency in national budgets
  63. Systematic review of corporate tax integration mechanisms
  64. Role of political ideology in shaping national tax agendas
  65. Impact of double taxation agreements on cross-border mergers and acquisitions
  66. Analysis of local taxation autonomy and regional development disparities
  67. Research study on the gig economy and income tax compliance
  68. Study of tax compliance cost burdens for micro-enterprises
  69. Role of big data analytics in identifying high-risk taxpayers
  70. Investigation of expatriate tax regimes and brain drain
  71. Analysis of real estate tax policies and urban development trends
  72. Study of the Laffer curve and revenue optimisation in high-tax jurisdictions
  73. Impact of tax subsidies on electric vehicle adoption
  74. Qualitative research on small business attitudes toward tax audits
  75. Effectiveness of consumption-based taxation in stabilising government revenues
  76. Systematic review of anti-avoidance legislation effectiveness across jurisdictions
  77. Role of withholding tax in strengthening tax collection from freelancers
  78. Analysis of fiscal drag and its implications for middle-income earners
  79. Research study on tax burden inequality across ethnic groups
  80. Study of blockchain-based VAT collection systems in the EU
  81. Impact of tax holiday policies on foreign direct investment retention
  82. Role of taxpayer rights in improving administrative fairness
  83. Evaluation of tax evasion penalties and their psychological effects
  84. Analysis of windfall taxes on oil and gas companies
  85. Research study on social norms and voluntary tax compliance
  86. Study of tax rulings and preferential treatment for multinational enterprises
  87. Quantitative analysis of tax elasticity and consumer purchasing power
  88. Role of NGOs in influencing tax justice reforms
  89. Impact of cross-border e-commerce on digital taxation frameworks
  90. Systematic review of gender-based tax inequalities in OECD economies
  91. Study of behavioural nudges and their influence on tax return accuracy
  92. Analysis of VAT fraud networks and law enforcement collaboration
  93. Evaluation of property tax digitisation and revenue improvements
  94. Research study on corporate tax governance and transparency ratings
  95. Study of economic substance rules in combating harmful tax practices
  96. Role of fintech in enhancing real-time tax collection systems
  97. Analysis of wealth concealment techniques and international policy responses
  98. Impact of environmental tax incentives on corporate sustainability strategies
  99. Quantitative research on foreign tax credits and outbound investment levels
  100. Study of VAT harmonisation and regional economic integration
  101. Role of taxation in reducing socioeconomic disparities
  102. Evaluation of tax neutrality principles in business decision-making
  103. Analysis of capital flight and progressive taxation policies
  104. Study of VAT registration thresholds and business formality
  105. Impact of tax incentives on innovation in start-ups
  106. Systematic review of tax dispute resolution mechanisms
  107. Role of public opinion in shaping fiscal tax reforms
  108. Research study on corporate lobbying and tax policy changes
  109. Study of tax defaulters’ profiles and enforcement strategies
  110. Quantitative research on informal economy responses to tax reforms
  111. Analysis of the digital euro and its potential taxation implications
  112. Investigation of fiscal federalism and intergovernmental tax revenue sharing
  113. Evaluation of e-commerce taxation in Africa’s digital economy
  114. Role of cross-border information exchange in strengthening domestic tax systems
  115. Study of loss carry-forward rules and corporate risk-taking behaviour
  116. Impact of excise tax on sugary drinks and health outcomes
  117. Research study on charitable tax deductions and donor behaviours
  118. Systematic review of fiscal transparency and government accountability
  119. Analysis of taxation and labour market distortions
  120. Role of national identity in shaping tax compliance
  121. Evaluation of the global minimum tax framework under the OECD Pillar Two
  122. Study of corporate tax inversions and anti-abuse rule effectiveness
  123. Investigation of climate-based taxation and regional environmental goals
  124. Analysis of financial transaction taxes and market volatility
  125. Role of economic crises in triggering tax base broadening
  126. Research study on informal sector taxation and administrative justice
  127. Evaluation of exit taxes on expatriating businesses
  128. Study of retirement taxation and elderly financial well-being
  129. Systematic review of education sector tax exemptions and public revenues
  130. Impact of tax policy transparency on foreign investor confidence
  131. Role of citizen participation in municipal tax reforms
  132. Analysis of hybrid mismatch arrangements and BEPS countermeasures

Frequently Asked Questions

To find taxation dissertation topics:

  1. Study recent tax reforms.
  2. Analyse cross-border tax issues.
  3. Explore digital taxation challenges.
  4. Investigate tax evasion or avoidance.
  5. Examine environmental tax policies.
  6. Select a topic aligned with law, economics, or business interests.

Digital taxation, tax compliance behaviour, corporate tax avoidance, environmental taxes, wealth and inheritance taxes, VAT efficiency, informal economy taxation, international tax treaties, tax equity, and the role of AI in modern tax administration.

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    About Ellie Cross

    Avatar for Ellie CrossEllie Cross is the Content Manager at ResearchProspect, assisting students for a long time. Since its inception, She has managed a growing team of great writers and content marketers who contribute to a great extent to helping students with their academics.