The Journal of Tax Administration is a peer-reviewed, open access journal concerned with all aspects of tax administration. The journal provides an interdisciplinary forum for scholars and practitioners to share knowledge and research on issues of concern to tax administrations, governments, the tax practitioner community and wider society.
We welcome the submission of articles for publication. Please click here for details.
Announcements
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Announcement: JOTA Reviewer of the Year 2021/22 |
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We are pleased to announce that our inaugural JOTA Reviewer of the Year award has been presented to Prof. Dr. Sebastian Eichfelder, Chair in Business Taxation at Otto von Guericke University Magdeburg, Germany. |
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Posted: 2022-04-07 |
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Call for Papers: Special Issue on Taxation of Cryptoassets |
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We are pleased to invite experts in taxation and tax administration to submit papers to a special issue of JOTA on cryptoassets. We are interested in papers that offer insights into the challenges facing tax authorities and practitioners in the fast-changing landscape of cryptoassets and related transactions. We are also interested in papers that explore the emerging patterns or guidelines for their tax treatment and associated issues in tax compliance. Papers and commentaries describing and analysing the experiences of tax administrations in particular jurisdictions or across jurisdictions will be also considered. |
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Posted: 2022-02-27 |
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Vol 7, No 2 (2022)
Full Issue
View or download the full issue |
Part 1 PDF
Part 2 PDF
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Table of Contents
Cover Page
Editors Note
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Nigar Hashimzade, Stephen Daly
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Articles
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Patrick Buckley, Elaine Doyle, Brendan McCarthy, Ruth Gilligan
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Agung Darono, Aldi Pratama
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Cyril Chimilila, Vincent Leyaro
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Marlon Manya Orellana, Miryam C. González-Rabanal
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Robert A. Warren, Timothy J. Fogarty, Philip A. Cola
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Commentaries
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Mohammed Abdullahi Umar, Rabiu Olowo
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CIOT Section
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Ann Barnshaw Kengaaju, Lakshmi (Celina) Solayen
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Chartered Institute of Taxation CIOT
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