Vol 8, No 1

Full Issue

View or download the full issue Part 1 Part 2

Table of Contents

Cover Page

Contents, Editorial Board, About the Journal
Matthew Rablen
PDF

Editors Note

Editorial Note
Matthew Rablen, Stephen Daly
PDF

Articles

Presumptive Income Taxes and Tax Compliance Costs: Policy Implications for Small and Medium-Sized Enterprises in Emerging Economies
. Ferry, Christopher Charles Evans, Binh Tran-Nam
PDF
Destination Taxation of Corporate Income and the Emerging Implications
Chidozie George Chukwudumogu
PDF
Income Tax Appellate Tribunal in India - Challenges Ahead
S. A. Mohan
PDF
Tax Expenditure Reporting in Developing Countries: A Case Study on Bangladesh
Md. Omar Faruq Khan, Khademul Chowdhury, Md. Abdul Bari, Md. Mohidul Islam Chowdhury, Md. Mahmudur Rahman
PDF
Tax Rulings - Contribution to Certainty: A South African Perspective
Tracy Gutuza
PDF
Transfer Pricing Litigation: How Could the Portuguese Tax Authority Improve its Success Rate?
Daniel Taborda, António Martins
PDF

Commentaries

The Impact of Presumptive Tax on Household Income Distribution and Poverty Alleviation in Tanzania: TAZMOD Application
Joel Johnson Mmasa
PDF

CIOT Section

Further Improving Our Understanding of the Tax Awareness, Tax Literacy and Tax Morale of Young Adults
Phyllis Alexander, Merima Balavac-Orlic, Andy Lymer, Suranjita Mukherjee
PDF

Reviews

Review of Recent Literature
Felix Wilson, Lynne Oats
PDF