The Journal of Tax Administration (JOTA) 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.

The discourse around tax avoidance has undergone significant change in recent years in the UK and elsewhere. Heightened media attention and public awareness have led to closer scrutiny of questions such as:

• What is tax avoidance?
• Who facilitates tax avoidance?
• Who engages in tax avoidance?
• How can tax avoidance be managed by tax authorities?

This special issue of JOTA aims to explore these and related questions.

We invite submission of papers to be included in the special issue. Papers should conform to Journal style and be submitted by 30 September 2016.

Papers will be refereed and it is anticipated that the special issue will be published in the first half of 2017.