National Tax Journal is a journal covering the categories related to Finance (Q1); Accounting (Q2); Economics and Econometrics (Q2). It is published by National Tax Association. The overall rank of the National Tax Journal is 5054. According to SCImago Journal Rank (SJR), this journal is ranked 0.899. National Tax Journal has an h-index of 51. ISSN of this journal is/are 00280283. The impact factor of the National Tax Journal is 0.74. 

Write a critical review. A critical summary of a particular journal article is the analysis of the weaknesses and strengths of the article. It evaluates the content and ideas of the text. 

Does it provide an interpretation of how the text is? Include a few opening sentences that announce the author(s) and the title, and briefly explain the topic of the text. Present the aim of the text and summarise the main finding or key argument. Conclude the introduction with a brief statement of your evaluation of the text.