Editorial Policies

Focus and Scope

The Journal of Tax Administration is a peer-reviewed, open access journal concerned with all aspects of tax administration. Initiated in 2015, it is a joint venture between the University of Exeter and the Chartered Institute of Taxation.

JOTA provides an interdisciplinary forum for research on all aspects of tax administration. Research in this area is currently widely dispersed across a range of outlets making it difficult to keep abreast of. Tax administration can also be approached from a variety of perspectives including, but not limited to, accounting, economics, psychology, sociology and law. JOTA seeks to bring together these disparate perspectives within a single source, to engender more nuanced debate about this significant aspect of socio-economic relations.

Submissions are welcome from both researchers and practitioners on tax compliance, tax authority organisation and functioning, comparative tax administration and global developments. As an e-journal, JOTA provides contributors with flexibility in terms of presentation including the possibility to enhance textual contributions with a variety of media content.

The editorial team welcomes a wide variety of methodological approaches including analytical modelling, archival, experimental, survey, qualitative and descriptive approaches. Submitted papers are subjected to a rigorous blind peer review process.

In preparing papers for submission to the journal, authors are requested to bear in mind the diverse readership, which includes academics from a wide range of disciplinary backgrounds, tax policy makers and administrators and tax practitioners. Technical and methodological discussion should be tailored accordingly, and lengthy mathematical derivations, if any, should be located in appendices.

 

Section Policies

Articles

Checked Open Submissions Checked Indexed Checked Peer Reviewed

Editors Note

Checked Open Submissions Checked Indexed Checked Peer Reviewed

Commentaries

Checked Open Submissions Checked Indexed Checked Peer Reviewed

Reviews

Checked Open Submissions Checked Indexed Checked Peer Reviewed

Cover Page

Checked Open Submissions Checked Indexed Checked Peer Reviewed
 

Open Access Policy

This journal provides immediate open access to its content on the principle that making research freely available to the public supports a greater global exchange of knowledge.