Vol 1, No 2 (2015)

Full Issue

View or download the full issue JoTA Volume1 Issue2

Table of Contents

Cover Page

Contents, Editorial Board, About the Journal
Journal of Tax Administration
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Editors Note

Editorial Note
Lynne Oats
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Articles

Tax Transparency and BEPS
Jeffrey Owens
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Taxpayers’ Motivations Relating to Tax Compliance: Evidence from Two Representative Samples of Austrian and Dutch Self-Employed Taxpayers
Katharina Gangl, Eva Hofmann, Manon de Groot, Gerrit Antonides, Sjoerd Goslinga, Barbara Hartl, Erich Kirchler
PDF
The South African Tax System: Fit for Purpose?
Chris Evans, Sally-Ann Joseph
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From Moral Duty to Legal Rule – A Blueprint for Reform of Taxpayer Rights to Fair Treatment in the UK and Australia
John Bevacqua
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Commentaries

Conference Commentary: Improving Tax Administration through Research Driven Efficiencies
Nigar Hashimzade
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Reviews

Review of Recent Literature
Adnan Isin
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