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.

We welcome both theoretical and empirical papers on topics such as (but not limited to):

  • Applications of AI and data analytics in tax administration and audit selection.
  • AI-driven approaches to risk assessment and fraud detection.
  • The impact of AI and automation on taxpayer behaviour, compliance, and tax morale.
  • Use of AI for policy evaluation, forecasting, and revenue mobilisation strategies.
  • The role of AI in improving taxpayer services, including customer support, dispute resolution, and compliance assistance.
  • Ethical, fairness, and trustworthiness considerations in AI-based tax administration tools.
  • Legal and regulatory implications of integrating AI into tax systems.
  • Governance frameworks to ensure transparent and accountable use of AI in taxation.
  • AI implementation across tax systems and revenue authorities.

All submissions will undergo a rigorous peer-review process in line with the journal’s standards.

Important Dates:

Submission deadline: January 16, 2026

Expected publication: July 2026

Editors

The editors for this special issue will be Evangelia Chalioti, Christos Kotsogiannis,  and Luca Salvadori.

Submission Details

Our submissions guidelines and procedures can be found on the following page, and those listed at the bottom of it: https://jota.website/jota/about/submissions.

Please submit your contributions to jota@exeter.ac.uk for consideration and ensure that your covering email includes the statements listed here: https://jota.website/jota/author-submitting-your-paper.

We look forward to receiving your contributions and to advancing the discussion on the future of tax systems in the age of AI.