About the Journal

The Journal of Tax Administration (JOTA) is a peer-reviewed, open access journal concerned with all aspects of tax administration. A joint venture between the University of Exeter and the Chartered Institute of Taxation (CIOT), it has been in publication since 2015.

Designed to provide an interdisciplinary forum for research into tax administration, JOTA publishes academic papers, commentaries, short notes, and reviews by academics, tax practitioners, and policymakers.  

We cover topics such as tax compliance, global tax administration developments, tax authority organisation, and comparative tax administration, viewed from accounting, economic, psychological, sociological, anthropological, and legal perspectives.

Explore our website to find out more about the journal, learn about our policies and processes, see our ethics and malpractice statement, cookies notice, and privacy notice, read our current issue and issue archives, and more.

Announcements

Call for Papers: JOTA – “The Role of Artificial Intelligence in Shaping Future Tax Systems”

25-07-2025

The Journal of Tax Administration invites submissions for a special issue on “The Role of Artificial Intelligence in Shaping Future Tax Systems”, exploring the transformative potential of AI across tax administration, enforcement, compliance, policy design, and taxpayer services.

AI-driven technologies — including machine learning, big data analytics, and advanced automation — are reshaping tax systems around the world. From modernising taxpayer services and enhancing audit effectiveness to informing policy design and improving operational efficiency, AI offers significant opportunities to strengthen tax administration. At the same time, the integration of AI raises critical challenges related to trustworthiness, fairness, transparency, and governance that demand careful scrutiny.

This special issue aims to bring together contributions from economics, behavioural science, public policy, data science, law, information systems, computer science, and related fields to advance our understanding of AI’s role in shaping modern tax systems.

Read more about Call for Papers: JOTA – “The Role of Artificial Intelligence in Shaping Future Tax Systems”

Current Issue

Vol. 9 No. 1 (2024): Special Issue: The Taxation of Cryptoassets
Volume 9.1 of JOTA - Cover

This special issue of the Journal of Tax Administration explores the taxation of cryptoassets. Guest edited by Stjepan Gadžo (Associate Professor, University of Rijeka, Faculty of Law, Rijeka, Croatia), it includes four papers and two commentaries which cover the subject from a diverse range of perspectives:

Elizabeth F. Morton, Michael F. Curran - Understanding Non-Fungible Tokens and the Income Tax Consequences.

Vincent Ooi - The Case for Stronger Scrutiny of the Deductibility of Crypto Losses.

Sergio Avalos - Challenges that Cryptoasset Anonymity Creates for Tax Administration.

Andreas Thiemann - Cryptocurrencies: An Empirical View from a Tax Perspective.

Manohar Samal - Solving Challenges in the Levy and Collection of the Goods and Services Tax on Virtual Digital Assets (Cryptoassets) in India.

Tarun Jain - The Taxation of Cryptoassets in India: A Review of Evolving Tax Policy and Law.

Published: 31-10-2024

Full Issue

Introductory Material

Editorial Note

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Commentaries

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