About the Journal
JOTA’s History
The Journal of Tax Administration was conceived in 2014 as a joint venture between the University of Exeter and the Chartered Institute of Taxation (CIOT). JOTA’s original managing editors were Professor Nigar Hashimzade, Professor Chris Heady and Professor Lynne Oats, and the inaugural issue was published in April 2015.
Since then, the journal has gone from strength to strength, publishing a host of articles, commentaries, and reviews relating to an array of tax administration-related topics, written by academics and tax practitioners from organisations and institutions across the globe. In addition to general issues, we have published special issues on subjects such as taxpayer rights, cooperative compliance, and the shadow economy. We have also hosted a number of well-attended events focussing on specific areas of interest, such as “The Changing Shape of Tax Avoidance” and “The Tax Profession in the Spotlight”.
Our Aims, Focus, and Scope
JOTA provides an interdisciplinary forum for research on all aspects of tax administration. Research in this area is currently widely dispersed across a range of outlets, making it difficult to keep abreast of developments. Tax administration can also be approached from a variety of perspectives including, but not limited to, accounting, economics, psychology, sociology, and law. JOTA seeks to bring together these disparate perspectives within a single source to engender more nuanced debate about this significant aspect of socio-economic relations.
Our Editorial Team and Reviewers
The Journal of Tax Administration’s managing editors, editorial advisory panel members, and editorial board members have varying backgrounds, and are affiliated with organisations and academic institutions from around the world. As a result, they are able to provide us with expertise on a diverse range of topics related to tax administration through an international lens.
We also work with many highly experienced peer reviewers to ensure that all papers published in JOTA are of the highest quality and make significant contributions to their respective fields.
Our current managing editors are:
- Matthew Rablen, Reader in Economics, University of Sheffield.
- Stephen Daly, Senior Lecturer in Law, King’s College London.
You can find out more on our Editorial Team page and Our Reviewers page.
Publication and Availability Details
JOTA is usually published twice a year. Special issues on specific topics are also occasionally published. The journal is only available as an e-journal and can be downloaded from our website. As JOTA has an open access policy, you can read the current issue and all previous issues via our website, free of charge.
International Standard Serial Number (ISSN)
The Journal of Tax Administration’s International Standard Serial Number is ISSN 2059-190X (Online).
Submissions
We are happy to receive submissions relating to tax compliance, tax authority organisation and functioning, comparative tax administration, and global developments from both researchers and practitioners. JOTA’s editorial team welcomes a wide variety of methodological approaches, including analytical modelling, archival, experimental, survey, qualitative, and descriptive approaches. We will consider academic papers, commentaries, short notes, and book or conference reviews relating to relevant topics.
All academic papers and short notes submitted to the Journal of Tax Administration are subjected to a rigorous double-blind peer review process. Commentaries, book reviews and conference reviews are reviewed by our editorial team.
As we are an open access journal, you can submit your manuscript to us free of charge.
You can learn more by reading our submissions, review, and publication processes, and our submission guidelines. If you are planning to submit a paper, please also familiarise yourself with the authors’ responsibilities detailed on our Ethics and Malpractice Statement page.
Journal Accreditations and Rankings
The journal appears in The Chartered Association of Business Schools (CABS)’ Academic Journal Guide (AJG) and is graded as a 2. We are currently working on gaining further accreditations and rankings.
Policies and Processes
You can learn about the JOTA’s policies and processes, and read our Ethics and Malpractice Statement, in our Policies and Processes section.
