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

JOTA Reviewer of the Year Award 2025/26

06-08-2026

Congratulations to Professor António Martins from the University of Coimbra, who has been named as the Journal of Tax Administration’s Reviewer of the Year for 2025/26! We offer our thanks to Professor Martins for his outstanding review.

We are grateful to all of our reviewers for their assistance. Their contributions are crucial to the success of our journal, and we thank them for their ongoing support.

 

Read more about JOTA Reviewer of the Year Award 2025/26

Current Issue

Vol. 10 No. 1 (2025): General Issue
Image of Cover of JOTA Volume 10 Issue 1

This general issue of JOTA includes an selection of research articles relating to various aspects of tax administration:

Maarten A. Siglé, Stephan Muehlbacher, Lisette E. C. J. M. van der Hel, Erich Kirchler - Tax Audit Quality: The Role Of Experience And Technology Readiness In A Digital World.

Arnaldo Purba, Alfred Tran - How Do Multinationals Shift Profits Out Of Indonesia?

Grahame Jackson - Understanding The BEPS Project And Other OECD Tax Initiatives Including The Inclusive Framework In The Context Of Treaties And State Inequality.

Shelley Griffiths, Matthew Handford - Tax Exceptionalism: A View From New Zealand.

Veronica O’Regan, Philip O’Regan, Sheila Killian, Ruth Lynch - Media Discourse Around Taxation In Ireland And The UK In The Wake Of Financial Crisis.

Sreeja K., Sebastian T. K. - Does Decentralised Local Tax Administration Warrant Re-Examination?

Published: 18-09-2025

Full Issue

Introductory Material

Editorial Note

Articles

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