JOTA Appoints a New Managing Editor
We are pleased to announce that Professor Christos Kotsogiannis has accepted the role of Managing Editor of the Journal of Tax Administration.
Read more about JOTA Appoints a New Managing EditorThe 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.
We are pleased to announce that Professor Christos Kotsogiannis has accepted the role of Managing Editor of the Journal of Tax Administration.
Read more about JOTA Appoints a New Managing EditorThis 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.