A PHP Error was encountered

Severity: Warning

Message: Undefined array key 0

Filename: controllers/Portal.php

Line Number: 383

Backtrace:

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/controllers/Portal.php
Line: 383
Function: _error_handler

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: Warning

Message: Trying to access array offset on value of type null

Filename: controllers/Portal.php

Line Number: 383

Backtrace:

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/controllers/Portal.php
Line: 383
Function: _error_handler

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: Warning

Message: Undefined array key 0

Filename: views/ahead.php

Line Number: 6

Backtrace:

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/views/ahead.php
Line: 6
Function: _error_handler

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/controllers/Portal.php
Line: 384
Function: view

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: Warning

Message: Trying to access array offset on value of type null

Filename: views/ahead.php

Line Number: 6

Backtrace:

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/views/ahead.php
Line: 6
Function: _error_handler

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/controllers/Portal.php
Line: 384
Function: view

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/index.php
Line: 315
Function: require_once

">

A PHP Error was encountered

Severity: Warning

Message: Undefined array key 0

Filename: views/ahead.php

Line Number: 10

Backtrace:

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/views/ahead.php
Line: 10
Function: _error_handler

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/controllers/Portal.php
Line: 384
Function: view

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: Warning

Message: Trying to access array offset on value of type null

Filename: views/ahead.php

Line Number: 10

Backtrace:

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/views/ahead.php
Line: 10
Function: _error_handler

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/controllers/Portal.php
Line: 384
Function: view

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/index.php
Line: 315
Function: require_once

1970/01/01">

A PHP Error was encountered

Severity: Warning

Message: Undefined array key 0

Filename: views/ahead.php

Line Number: 12

Backtrace:

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/views/ahead.php
Line: 12
Function: _error_handler

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/controllers/Portal.php
Line: 384
Function: view

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: Warning

Message: Trying to access array offset on value of type null

Filename: views/ahead.php

Line Number: 12

Backtrace:

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/views/ahead.php
Line: 12
Function: _error_handler

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/controllers/Portal.php
Line: 384
Function: view

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/index.php
Line: 315
Function: require_once

">

A PHP Error was encountered

Severity: Warning

Message: Undefined array key 0

Filename: views/ahead.php

Line Number: 13

Backtrace:

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/views/ahead.php
Line: 13
Function: _error_handler

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/controllers/Portal.php
Line: 384
Function: view

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: Warning

Message: Trying to access array offset on value of type null

Filename: views/ahead.php

Line Number: 13

Backtrace:

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/views/ahead.php
Line: 13
Function: _error_handler

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/controllers/Portal.php
Line: 384
Function: view

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/index.php
Line: 315
Function: require_once

">

A PHP Error was encountered

Severity: Warning

Message: Undefined array key 0

Filename: views/ahead.php

Line Number: 14

Backtrace:

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/views/ahead.php
Line: 14
Function: _error_handler

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/controllers/Portal.php
Line: 384
Function: view

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: Warning

Message: Trying to access array offset on value of type null

Filename: views/ahead.php

Line Number: 14

Backtrace:

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/views/ahead.php
Line: 14
Function: _error_handler

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/controllers/Portal.php
Line: 384
Function: view

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/index.php
Line: 315
Function: require_once

">

A PHP Error was encountered

Severity: Warning

Message: Undefined array key 0

Filename: views/ahead.php

Line Number: 15

Backtrace:

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/views/ahead.php
Line: 15
Function: _error_handler

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/controllers/Portal.php
Line: 384
Function: view

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: Warning

Message: Trying to access array offset on value of type null

Filename: views/ahead.php

Line Number: 15

Backtrace:

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/views/ahead.php
Line: 15
Function: _error_handler

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/controllers/Portal.php
Line: 384
Function: view

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/index.php
Line: 315
Function: require_once

">

A PHP Error was encountered

Severity: Warning

Message: Undefined array key 0

Filename: views/ahead.php

Line Number: 16

Backtrace:

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/views/ahead.php
Line: 16
Function: _error_handler

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/controllers/Portal.php
Line: 384
Function: view

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: Warning

Message: Trying to access array offset on value of type null

Filename: views/ahead.php

Line Number: 16

Backtrace:

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/views/ahead.php
Line: 16
Function: _error_handler

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/controllers/Portal.php
Line: 384
Function: view

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/index.php
Line: 315
Function: require_once

https://journals.seagullpublications.com/ijtem/archive/">

A PHP Error was encountered

Severity: Warning

Message: Undefined array key 0

Filename: views/ahead.php

Line Number: 17

Backtrace:

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/views/ahead.php
Line: 17
Function: _error_handler

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/controllers/Portal.php
Line: 384
Function: view

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: Warning

Message: Trying to access array offset on value of type null

Filename: views/ahead.php

Line Number: 17

Backtrace:

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/views/ahead.php
Line: 17
Function: _error_handler

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/controllers/Portal.php
Line: 384
Function: view

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/index.php
Line: 315
Function: require_once

">

A PHP Error was encountered

Severity: Warning

Message: Undefined array key 0

Filename: views/ahead.php

Line Number: 18

Backtrace:

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/views/ahead.php
Line: 18
Function: _error_handler

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/controllers/Portal.php
Line: 384
Function: view

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: Warning

Message: Trying to access array offset on value of type null

Filename: views/ahead.php

Line Number: 18

Backtrace:

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/views/ahead.php
Line: 18
Function: _error_handler

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/controllers/Portal.php
Line: 384
Function: view

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/index.php
Line: 315
Function: require_once

....">

A PHP Error was encountered

Severity: Warning

Message: Undefined array key 0

Filename: views/ahead.php

Line Number: 19

Backtrace:

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/views/ahead.php
Line: 19
Function: _error_handler

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/controllers/Portal.php
Line: 384
Function: view

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: Warning

Message: Trying to access array offset on value of type null

Filename: views/ahead.php

Line Number: 19

Backtrace:

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/views/ahead.php
Line: 19
Function: _error_handler

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/controllers/Portal.php
Line: 384
Function: view

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/index.php
Line: 315
Function: require_once

....">

A PHP Error was encountered

Severity: Warning

Message: Undefined array key 0

Filename: views/ahead.php

Line Number: 20

Backtrace:

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/views/ahead.php
Line: 20
Function: _error_handler

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/controllers/Portal.php
Line: 384
Function: view

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: Warning

Message: Trying to access array offset on value of type null

Filename: views/ahead.php

Line Number: 20

Backtrace:

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/views/ahead.php
Line: 20
Function: _error_handler

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/controllers/Portal.php
Line: 384
Function: view

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/index.php
Line: 315
Function: require_once

"/>

A PHP Error was encountered

Severity: Warning

Message: Undefined array key 0

Filename: views/ahead.php

Line Number: 21

Backtrace:

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/views/ahead.php
Line: 21
Function: _error_handler

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/controllers/Portal.php
Line: 384
Function: view

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: Warning

Message: Trying to access array offset on value of type null

Filename: views/ahead.php

Line Number: 21

Backtrace:

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/views/ahead.php
Line: 21
Function: _error_handler

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/controllers/Portal.php
Line: 384
Function: view

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/index.php
Line: 315
Function: require_once

"/>

A PHP Error was encountered

Severity: Warning

Message: Undefined array key 0

Filename: views/ahead.php

Line Number: 22

Backtrace:

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/views/ahead.php
Line: 22
Function: _error_handler

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/controllers/Portal.php
Line: 384
Function: view

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: Warning

Message: Trying to access array offset on value of type null

Filename: views/ahead.php

Line Number: 22

Backtrace:

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/views/ahead.php
Line: 22
Function: _error_handler

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/controllers/Portal.php
Line: 384
Function: view

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/index.php
Line: 315
Function: require_once

"/>

A PHP Error was encountered

Severity: Warning

Message: Undefined array key 0

Filename: views/ahead.php

Line Number: 24

Backtrace:

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/views/ahead.php
Line: 24
Function: _error_handler

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/controllers/Portal.php
Line: 384
Function: view

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: Warning

Message: Trying to access array offset on value of type null

Filename: views/ahead.php

Line Number: 24

Backtrace:

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/views/ahead.php
Line: 24
Function: _error_handler

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/controllers/Portal.php
Line: 384
Function: view

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: Warning

Message: Undefined array key 0

Filename: views/ahead.php

Line Number: 28

Backtrace:

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/views/ahead.php
Line: 28
Function: _error_handler

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/controllers/Portal.php
Line: 384
Function: view

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: Warning

Message: Trying to access array offset on value of type null

Filename: views/ahead.php

Line Number: 28

Backtrace:

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/views/ahead.php
Line: 28
Function: _error_handler

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/controllers/Portal.php
Line: 384
Function: view

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/index.php
Line: 315
Function: require_once

https://journals.seagullpublications.com/ijtem/article/" />


International Journal of Tax Economics and Management

A PHP Error was encountered

Severity: Warning

Message: Undefined array key 0

Filename: views/article.php

Line Number: 32

Backtrace:

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/views/article.php
Line: 32
Function: _error_handler

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/controllers/Portal.php
Line: 385
Function: view

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: Warning

Message: Trying to access array offset on value of type null

Filename: views/article.php

Line Number: 32

Backtrace:

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/views/article.php
Line: 32
Function: _error_handler

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/controllers/Portal.php
Line: 385
Function: view

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/index.php
Line: 315
Function: require_once

Author: | Published on:

A PHP Error was encountered

Severity: Warning

Message: Undefined array key 0

Filename: views/article.php

Line Number: 47

Backtrace:

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/views/article.php
Line: 47
Function: _error_handler

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/controllers/Portal.php
Line: 385
Function: view

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: Warning

Message: Trying to access array offset on value of type null

Filename: views/article.php

Line Number: 47

Backtrace:

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/views/article.php
Line: 47
Function: _error_handler

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/controllers/Portal.php
Line: 385
Function: view

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/index.php
Line: 315
Function: require_once

1 January, 1970   Page:

A PHP Error was encountered

Severity: Warning

Message: Undefined array key 0

Filename: views/article.php

Line Number: 47

Backtrace:

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/views/article.php
Line: 47
Function: _error_handler

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/controllers/Portal.php
Line: 385
Function: view

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: Warning

Message: Trying to access array offset on value of type null

Filename: views/article.php

Line Number: 47

Backtrace:

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/views/article.php
Line: 47
Function: _error_handler

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/controllers/Portal.php
Line: 385
Function: view

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/index.php
Line: 315
Function: require_once

  

A PHP Error was encountered

Severity: Warning

Message: Trying to access array offset on value of type null

Filename: views/article.php

Line Number: 48

Backtrace:

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/views/article.php
Line: 48
Function: _error_handler

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/controllers/Portal.php
Line: 385
Function: view

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/index.php
Line: 315
Function: require_once

Views  

A PHP Error was encountered

Severity: Warning

Message: Undefined array key 0

Filename: views/article.php

Line Number: 48

Backtrace:

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/views/article.php
Line: 48
Function: _error_handler

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/controllers/Portal.php
Line: 385
Function: view

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: Warning

Message: Trying to access array offset on value of type null

Filename: views/article.php

Line Number: 48

Backtrace:

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/views/article.php
Line: 48
Function: _error_handler

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/controllers/Portal.php
Line: 385
Function: view

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/index.php
Line: 315
Function: require_once

Downloads

Abstract

A PHP Error was encountered

Severity: Warning

Message: Undefined array key 0

Filename: views/article.php

Line Number: 50

Backtrace:

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/views/article.php
Line: 50
Function: _error_handler

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/controllers/Portal.php
Line: 385
Function: view

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: Warning

Message: Trying to access array offset on value of type null

Filename: views/article.php

Line Number: 50

Backtrace:

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/views/article.php
Line: 50
Function: _error_handler

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/controllers/Portal.php
Line: 385
Function: view

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/index.php
Line: 315
Function: require_once

Keywords

A PHP Error was encountered

Severity: Warning

Message: Undefined array key 0

Filename: views/article.php

Line Number: 51

Backtrace:

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/views/article.php
Line: 51
Function: _error_handler

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/controllers/Portal.php
Line: 385
Function: view

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: Warning

Message: Trying to access array offset on value of type null

Filename: views/article.php

Line Number: 51

Backtrace:

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/views/article.php
Line: 51
Function: _error_handler

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/controllers/Portal.php
Line: 385
Function: view

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: Warning

Message: Trying to access array offset on value of type null

Filename: views/article.php

Line Number: 54

Backtrace:

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/views/article.php
Line: 54
Function: _error_handler

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/controllers/Portal.php
Line: 385
Function: view

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/index.php
Line: 315
Function: require_once

https://journals.seagullpublications.com/ijtem/archive/" download> Full PDF Download

Cite this Article

A PHP Error was encountered

Severity: Warning

Message: Undefined array key 0

Filename: views/article.php

Line Number: 68

Backtrace:

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/views/article.php
Line: 68
Function: _error_handler

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/controllers/Portal.php
Line: 385
Function: view

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: Warning

Message: Trying to access array offset on value of type null

Filename: views/article.php

Line Number: 68

Backtrace:

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/views/article.php
Line: 68
Function: _error_handler

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/controllers/Portal.php
Line: 385
Function: view

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: Warning

Message: Undefined array key 0

Filename: views/article.php

Line Number: 69

Backtrace:

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/views/article.php
Line: 69
Function: _error_handler

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/controllers/Portal.php
Line: 385
Function: view

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: Warning

Message: Trying to access array offset on value of type null

Filename: views/article.php

Line Number: 69

Backtrace:

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/views/article.php
Line: 69
Function: _error_handler

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/controllers/Portal.php
Line: 385
Function: view

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/index.php
Line: 315
Function: require_once

×

(

A PHP Error was encountered

Severity: Warning

Message: Undefined array key 0

Filename: views/article.php

Line Number: 75

Backtrace:

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/views/article.php
Line: 75
Function: _error_handler

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/controllers/Portal.php
Line: 385
Function: view

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: Warning

Message: Trying to access array offset on value of type null

Filename: views/article.php

Line Number: 75

Backtrace:

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/views/article.php
Line: 75
Function: _error_handler

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/controllers/Portal.php
Line: 385
Function: view

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/index.php
Line: 315
Function: require_once

),

A PHP Error was encountered

Severity: Warning

Message: Undefined array key 0

Filename: views/article.php

Line Number: 75

Backtrace:

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/views/article.php
Line: 75
Function: _error_handler

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/controllers/Portal.php
Line: 385
Function: view

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: Warning

Message: Trying to access array offset on value of type null

Filename: views/article.php

Line Number: 75

Backtrace:

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/views/article.php
Line: 75
Function: _error_handler

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/controllers/Portal.php
Line: 385
Function: view

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/index.php
Line: 315
Function: require_once

. International Journal of Tax Economics and Management,

A PHP Error was encountered

Severity: Warning

Message: Undefined array key 0

Filename: views/article.php

Line Number: 75

Backtrace:

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/views/article.php
Line: 75
Function: _error_handler

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/controllers/Portal.php
Line: 385
Function: view

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: Warning

Message: Trying to access array offset on value of type null

Filename: views/article.php

Line Number: 75

Backtrace:

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/views/article.php
Line: 75
Function: _error_handler

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/controllers/Portal.php
Line: 385
Function: view

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/index.php
Line: 315
Function: require_once

(

A PHP Error was encountered

Severity: Warning

Message: Undefined array key 0

Filename: views/article.php

Line Number: 75

Backtrace:

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/views/article.php
Line: 75
Function: _error_handler

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/controllers/Portal.php
Line: 385
Function: view

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: Warning

Message: Trying to access array offset on value of type null

Filename: views/article.php

Line Number: 75

Backtrace:

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/views/article.php
Line: 75
Function: _error_handler

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/controllers/Portal.php
Line: 385
Function: view

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/index.php
Line: 315
Function: require_once

),

A PHP Error was encountered

Severity: Warning

Message: Undefined array key 0

Filename: views/article.php

Line Number: 75

Backtrace:

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/views/article.php
Line: 75
Function: _error_handler

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/controllers/Portal.php
Line: 385
Function: view

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: Warning

Message: Trying to access array offset on value of type null

Filename: views/article.php

Line Number: 75

Backtrace:

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/views/article.php
Line: 75
Function: _error_handler

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/controllers/Portal.php
Line: 385
Function: view

File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/index.php
Line: 315
Function: require_once

.

  • Download Citation
  • ×

    (

    A PHP Error was encountered

    Severity: Warning

    Message: Undefined array key 0

    Filename: views/article.php

    Line Number: 82

    Backtrace:

    File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/views/article.php
    Line: 82
    Function: _error_handler

    File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/controllers/Portal.php
    Line: 385
    Function: view

    File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/index.php
    Line: 315
    Function: require_once

    A PHP Error was encountered

    Severity: Warning

    Message: Trying to access array offset on value of type null

    Filename: views/article.php

    Line Number: 82

    Backtrace:

    File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/views/article.php
    Line: 82
    Function: _error_handler

    File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/controllers/Portal.php
    Line: 385
    Function: view

    File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/index.php
    Line: 315
    Function: require_once

    ) "

    A PHP Error was encountered

    Severity: Warning

    Message: Undefined array key 0

    Filename: views/article.php

    Line Number: 82

    Backtrace:

    File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/views/article.php
    Line: 82
    Function: _error_handler

    File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/controllers/Portal.php
    Line: 385
    Function: view

    File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/index.php
    Line: 315
    Function: require_once

    A PHP Error was encountered

    Severity: Warning

    Message: Trying to access array offset on value of type null

    Filename: views/article.php

    Line Number: 82

    Backtrace:

    File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/views/article.php
    Line: 82
    Function: _error_handler

    File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/controllers/Portal.php
    Line: 385
    Function: view

    File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/index.php
    Line: 315
    Function: require_once

    ", International Journal of Tax Economics and Management,

    A PHP Error was encountered

    Severity: Warning

    Message: Undefined array key 0

    Filename: views/article.php

    Line Number: 82

    Backtrace:

    File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/views/article.php
    Line: 82
    Function: _error_handler

    File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/controllers/Portal.php
    Line: 385
    Function: view

    File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/index.php
    Line: 315
    Function: require_once

    A PHP Error was encountered

    Severity: Warning

    Message: Trying to access array offset on value of type null

    Filename: views/article.php

    Line Number: 82

    Backtrace:

    File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/views/article.php
    Line: 82
    Function: _error_handler

    File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/controllers/Portal.php
    Line: 385
    Function: view

    File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/index.php
    Line: 315
    Function: require_once

    (

    A PHP Error was encountered

    Severity: Warning

    Message: Undefined array key 0

    Filename: views/article.php

    Line Number: 82

    Backtrace:

    File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/views/article.php
    Line: 82
    Function: _error_handler

    File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/controllers/Portal.php
    Line: 385
    Function: view

    File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/index.php
    Line: 315
    Function: require_once

    A PHP Error was encountered

    Severity: Warning

    Message: Trying to access array offset on value of type null

    Filename: views/article.php

    Line Number: 82

    Backtrace:

    File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/views/article.php
    Line: 82
    Function: _error_handler

    File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/controllers/Portal.php
    Line: 385
    Function: view

    File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/index.php
    Line: 315
    Function: require_once

    ), pp.

    A PHP Error was encountered

    Severity: Warning

    Message: Undefined array key 0

    Filename: views/article.php

    Line Number: 82

    Backtrace:

    File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/views/article.php
    Line: 82
    Function: _error_handler

    File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/controllers/Portal.php
    Line: 385
    Function: view

    File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/index.php
    Line: 315
    Function: require_once

    A PHP Error was encountered

    Severity: Warning

    Message: Trying to access array offset on value of type null

    Filename: views/article.php

    Line Number: 82

    Backtrace:

    File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/views/article.php
    Line: 82
    Function: _error_handler

    File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/controllers/Portal.php
    Line: 385
    Function: view

    File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/index.php
    Line: 315
    Function: require_once

    .

  • Download Citation
  • ×

    .

    A PHP Error was encountered

    Severity: Warning

    Message: Undefined array key 0

    Filename: views/article.php

    Line Number: 88

    Backtrace:

    File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/views/article.php
    Line: 88
    Function: _error_handler

    File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/controllers/Portal.php
    Line: 385
    Function: view

    File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/index.php
    Line: 315
    Function: require_once

    A PHP Error was encountered

    Severity: Warning

    Message: Trying to access array offset on value of type null

    Filename: views/article.php

    Line Number: 88

    Backtrace:

    File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/views/article.php
    Line: 88
    Function: _error_handler

    File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/controllers/Portal.php
    Line: 385
    Function: view

    File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/index.php
    Line: 315
    Function: require_once

    . International Journal of Tax Economics and Management.

    A PHP Error was encountered

    Severity: Warning

    Message: Undefined array key 0

    Filename: views/article.php

    Line Number: 88

    Backtrace:

    File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/views/article.php
    Line: 88
    Function: _error_handler

    File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/controllers/Portal.php
    Line: 385
    Function: view

    File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/index.php
    Line: 315
    Function: require_once

    A PHP Error was encountered

    Severity: Warning

    Message: Trying to access array offset on value of type null

    Filename: views/article.php

    Line Number: 88

    Backtrace:

    File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/views/article.php
    Line: 88
    Function: _error_handler

    File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/controllers/Portal.php
    Line: 385
    Function: view

    File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/index.php
    Line: 315
    Function: require_once

    ;

    A PHP Error was encountered

    Severity: Warning

    Message: Undefined array key 0

    Filename: views/article.php

    Line Number: 88

    Backtrace:

    File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/views/article.php
    Line: 88
    Function: _error_handler

    File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/controllers/Portal.php
    Line: 385
    Function: view

    File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/index.php
    Line: 315
    Function: require_once

    A PHP Error was encountered

    Severity: Warning

    Message: Trying to access array offset on value of type null

    Filename: views/article.php

    Line Number: 88

    Backtrace:

    File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/views/article.php
    Line: 88
    Function: _error_handler

    File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/controllers/Portal.php
    Line: 385
    Function: view

    File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/index.php
    Line: 315
    Function: require_once

    (

    A PHP Error was encountered

    Severity: Warning

    Message: Undefined array key 0

    Filename: views/article.php

    Line Number: 88

    Backtrace:

    File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/views/article.php
    Line: 88
    Function: _error_handler

    File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/controllers/Portal.php
    Line: 385
    Function: view

    File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/index.php
    Line: 315
    Function: require_once

    A PHP Error was encountered

    Severity: Warning

    Message: Trying to access array offset on value of type null

    Filename: views/article.php

    Line Number: 88

    Backtrace:

    File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/views/article.php
    Line: 88
    Function: _error_handler

    File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/controllers/Portal.php
    Line: 385
    Function: view

    File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/index.php
    Line: 315
    Function: require_once

    ):

    A PHP Error was encountered

    Severity: Warning

    Message: Undefined array key 0

    Filename: views/article.php

    Line Number: 88

    Backtrace:

    File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/views/article.php
    Line: 88
    Function: _error_handler

    File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/controllers/Portal.php
    Line: 385
    Function: view

    File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/index.php
    Line: 315
    Function: require_once

    A PHP Error was encountered

    Severity: Warning

    Message: Trying to access array offset on value of type null

    Filename: views/article.php

    Line Number: 88

    Backtrace:

    File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/views/article.php
    Line: 88
    Function: _error_handler

    File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/controllers/Portal.php
    Line: 385
    Function: view

    File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/index.php
    Line: 315
    Function: require_once

    .

  • Download Citation
  • ×

    Appeared

    ×

    Appeared

    ×

    .

    A PHP Error was encountered

    Severity: Warning

    Message: Undefined array key 0

    Filename: views/article.php

    Line Number: 105

    Backtrace:

    File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/views/article.php
    Line: 105
    Function: _error_handler

    File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/controllers/Portal.php
    Line: 385
    Function: view

    File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/index.php
    Line: 315
    Function: require_once

    A PHP Error was encountered

    Severity: Warning

    Message: Trying to access array offset on value of type null

    Filename: views/article.php

    Line Number: 105

    Backtrace:

    File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/views/article.php
    Line: 105
    Function: _error_handler

    File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/controllers/Portal.php
    Line: 385
    Function: view

    File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/index.php
    Line: 315
    Function: require_once

    . International Journal of Tax Economics and Management.

    A PHP Error was encountered

    Severity: Warning

    Message: Undefined array key 0

    Filename: views/article.php

    Line Number: 105

    Backtrace:

    File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/views/article.php
    Line: 105
    Function: _error_handler

    File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/controllers/Portal.php
    Line: 385
    Function: view

    File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/index.php
    Line: 315
    Function: require_once

    A PHP Error was encountered

    Severity: Warning

    Message: Trying to access array offset on value of type null

    Filename: views/article.php

    Line Number: 105

    Backtrace:

    File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/views/article.php
    Line: 105
    Function: _error_handler

    File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/controllers/Portal.php
    Line: 385
    Function: view

    File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/index.php
    Line: 315
    Function: require_once

    ;

    A PHP Error was encountered

    Severity: Warning

    Message: Undefined array key 0

    Filename: views/article.php

    Line Number: 105

    Backtrace:

    File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/views/article.php
    Line: 105
    Function: _error_handler

    File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/controllers/Portal.php
    Line: 385
    Function: view

    File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/index.php
    Line: 315
    Function: require_once

    A PHP Error was encountered

    Severity: Warning

    Message: Trying to access array offset on value of type null

    Filename: views/article.php

    Line Number: 105

    Backtrace:

    File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/views/article.php
    Line: 105
    Function: _error_handler

    File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/controllers/Portal.php
    Line: 385
    Function: view

    File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/index.php
    Line: 315
    Function: require_once

    (

    A PHP Error was encountered

    Severity: Warning

    Message: Undefined array key 0

    Filename: views/article.php

    Line Number: 105

    Backtrace:

    File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/views/article.php
    Line: 105
    Function: _error_handler

    File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/controllers/Portal.php
    Line: 385
    Function: view

    File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/index.php
    Line: 315
    Function: require_once

    A PHP Error was encountered

    Severity: Warning

    Message: Trying to access array offset on value of type null

    Filename: views/article.php

    Line Number: 105

    Backtrace:

    File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/views/article.php
    Line: 105
    Function: _error_handler

    File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/controllers/Portal.php
    Line: 385
    Function: view

    File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/index.php
    Line: 315
    Function: require_once

    ):

    A PHP Error was encountered

    Severity: Warning

    Message: Undefined array key 0

    Filename: views/article.php

    Line Number: 105

    Backtrace:

    File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/views/article.php
    Line: 105
    Function: _error_handler

    File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/controllers/Portal.php
    Line: 385
    Function: view

    File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/index.php
    Line: 315
    Function: require_once

    A PHP Error was encountered

    Severity: Warning

    Message: Trying to access array offset on value of type null

    Filename: views/article.php

    Line Number: 105

    Backtrace:

    File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/views/article.php
    Line: 105
    Function: _error_handler

    File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/controllers/Portal.php
    Line: 385
    Function: view

    File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/index.php
    Line: 315
    Function: require_once

    .

  • Download Citation
  • ×

    .

    A PHP Error was encountered

    Severity: Warning

    Message: Undefined array key 0

    Filename: views/article.php

    Line Number: 111

    Backtrace:

    File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/views/article.php
    Line: 111
    Function: _error_handler

    File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/controllers/Portal.php
    Line: 385
    Function: view

    File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/index.php
    Line: 315
    Function: require_once

    A PHP Error was encountered

    Severity: Warning

    Message: Trying to access array offset on value of type null

    Filename: views/article.php

    Line Number: 111

    Backtrace:

    File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/views/article.php
    Line: 111
    Function: _error_handler

    File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/controllers/Portal.php
    Line: 385
    Function: view

    File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/index.php
    Line: 315
    Function: require_once

    . International Journal of Tax Economics and Management.

    A PHP Error was encountered

    Severity: Warning

    Message: Undefined array key 0

    Filename: views/article.php

    Line Number: 111

    Backtrace:

    File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/views/article.php
    Line: 111
    Function: _error_handler

    File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/controllers/Portal.php
    Line: 385
    Function: view

    File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/index.php
    Line: 315
    Function: require_once

    A PHP Error was encountered

    Severity: Warning

    Message: Trying to access array offset on value of type null

    Filename: views/article.php

    Line Number: 111

    Backtrace:

    File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/views/article.php
    Line: 111
    Function: _error_handler

    File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/controllers/Portal.php
    Line: 385
    Function: view

    File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/index.php
    Line: 315
    Function: require_once

    ;

    A PHP Error was encountered

    Severity: Warning

    Message: Undefined array key 0

    Filename: views/article.php

    Line Number: 111

    Backtrace:

    File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/views/article.php
    Line: 111
    Function: _error_handler

    File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/controllers/Portal.php
    Line: 385
    Function: view

    File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/index.php
    Line: 315
    Function: require_once

    A PHP Error was encountered

    Severity: Warning

    Message: Trying to access array offset on value of type null

    Filename: views/article.php

    Line Number: 111

    Backtrace:

    File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/views/article.php
    Line: 111
    Function: _error_handler

    File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/controllers/Portal.php
    Line: 385
    Function: view

    File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/index.php
    Line: 315
    Function: require_once

    (

    A PHP Error was encountered

    Severity: Warning

    Message: Undefined array key 0

    Filename: views/article.php

    Line Number: 111

    Backtrace:

    File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/views/article.php
    Line: 111
    Function: _error_handler

    File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/controllers/Portal.php
    Line: 385
    Function: view

    File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/index.php
    Line: 315
    Function: require_once

    A PHP Error was encountered

    Severity: Warning

    Message: Trying to access array offset on value of type null

    Filename: views/article.php

    Line Number: 111

    Backtrace:

    File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/views/article.php
    Line: 111
    Function: _error_handler

    File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/controllers/Portal.php
    Line: 385
    Function: view

    File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/index.php
    Line: 315
    Function: require_once

    ):

    A PHP Error was encountered

    Severity: Warning

    Message: Undefined array key 0

    Filename: views/article.php

    Line Number: 111

    Backtrace:

    File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/views/article.php
    Line: 111
    Function: _error_handler

    File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/controllers/Portal.php
    Line: 385
    Function: view

    File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/index.php
    Line: 315
    Function: require_once

    A PHP Error was encountered

    Severity: Warning

    Message: Trying to access array offset on value of type null

    Filename: views/article.php

    Line Number: 111

    Backtrace:

    File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/views/article.php
    Line: 111
    Function: _error_handler

    File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/controllers/Portal.php
    Line: 385
    Function: view

    File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/index.php
    Line: 315
    Function: require_once

    .

  • Download Citation
  • Reference

    A PHP Error was encountered

    Severity: Warning

    Message: Undefined array key 0

    Filename: views/article.php

    Line Number: 135

    Backtrace:

    File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/views/article.php
    Line: 135
    Function: _error_handler

    File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/controllers/Portal.php
    Line: 385
    Function: view

    File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/index.php
    Line: 315
    Function: require_once

    A PHP Error was encountered

    Severity: Warning

    Message: Trying to access array offset on value of type null

    Filename: views/article.php

    Line Number: 135

    Backtrace:

    File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/views/article.php
    Line: 135
    Function: _error_handler

    File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/controllers/Portal.php
    Line: 385
    Function: view

    File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/index.php
    Line: 315
    Function: require_once

    [This is an open access article distributed under the Creative Commons Attribution License which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited (CC BY 4.0).]

    A PHP Error was encountered

    Severity: Warning

    Message: Trying to access array offset on value of type null

    Filename: views/article.php

    Line Number: 168

    Backtrace:

    File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/views/article.php
    Line: 168
    Function: _error_handler

    File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/controllers/Portal.php
    Line: 385
    Function: view

    File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/index.php
    Line: 315
    Function: require_once

    ">

    A PHP Error was encountered

    Severity: Warning

    Message: Undefined array key 0

    Filename: views/article.php

    Line Number: 168

    Backtrace:

    File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/views/article.php
    Line: 168
    Function: _error_handler

    File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/controllers/Portal.php
    Line: 385
    Function: view

    File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/index.php
    Line: 315
    Function: require_once

    A PHP Error was encountered

    Severity: Warning

    Message: Trying to access array offset on value of type null

    Filename: views/article.php

    Line Number: 168

    Backtrace:

    File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/views/article.php
    Line: 168
    Function: _error_handler

    File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/controllers/Portal.php
    Line: 385
    Function: view

    File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/index.php
    Line: 315
    Function: require_once

    A PHP Error was encountered

    Severity: Warning

    Message: Trying to access array offset on value of type null

    Filename: views/article.php

    Line Number: 173

    Backtrace:

    File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/views/article.php
    Line: 173
    Function: _error_handler

    File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/controllers/Portal.php
    Line: 385
    Function: view

    File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/index.php
    Line: 315
    Function: require_once

    " class="plumx-plum-print-popup">

    Altmetric


    A PHP Error was encountered

    Severity: Warning

    Message: Undefined array key 0

    Filename: views/article.php

    Line Number: 178

    Backtrace:

    File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/views/article.php
    Line: 178
    Function: _error_handler

    File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/controllers/Portal.php
    Line: 385
    Function: view

    File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/index.php
    Line: 315
    Function: require_once

    A PHP Error was encountered

    Severity: Warning

    Message: Trying to access array offset on value of type null

    Filename: views/article.php

    Line Number: 178

    Backtrace:

    File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/views/article.php
    Line: 178
    Function: _error_handler

    File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/apps/controllers/Portal.php
    Line: 385
    Function: view

    File: /var/www/vhosts/seagullpublications.com/journals.seagullpublications.com/ijtem/index.php
    Line: 315
    Function: require_once

    " />

    Author Details