Journal of Tax Administration

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.


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Announcements

 

Announcement: JOTA Reviewer of the Year 2021/22

 
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.  
Posted: 2022-04-07 More...
 

Call for Papers: Special Issue on Taxation of Cryptoassets

 

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.

 
Posted: 2022-02-27 More...
 
More Announcements...

Vol 7, No 2 (2022)

Full Issue

View or download the full issue Part 1 PDF Part 2 PDF

Table of Contents

Cover Page

Nigar Hashimzade
PDF

Editors Note

Nigar Hashimzade, Stephen Daly
PDF

Articles

Patrick Buckley, Elaine Doyle, Brendan McCarthy, Ruth Gilligan
PDF
Agung Darono, Aldi Pratama
PDF
Cyril Chimilila, Vincent Leyaro
PDF
Stephanie Walton
PDF
Marlon Manya Orellana, Miryam C. González-Rabanal
PDF
Robert A. Warren, Timothy J. Fogarty, Philip A. Cola
PDF
Wei Zhang
PDF

Commentaries

Mohammed Abdullahi Umar, Rabiu Olowo
PDF
Hank Williams
PDF

CIOT Section

Ann Barnshaw Kengaaju, Lakshmi (Celina) Solayen
PDF
Chartered Institute of Taxation CIOT
PDF
Paul Michael Gilmour
PDF