JOTA Reviewer of the Year 2023/24
14-03-2024
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 Announces a New Managing Editor
26-07-2023
JOTA Reviewer of the Year 2022/23
26-07-2023
JOTA Reviewer of the Year Award 2021/22
07-04-2022
Current Issue
Vol. 8 No. 1 (2023): General Issue
This general issue of JOTA includes an array of research articles, practitioners’ commentaries, and reviews, as well as a section featuring research at the Chartered Institute of Taxation (CIOT):
Ferry, Christopher Charles Evans, Binh Tran-Nam - Presumptive Income Taxes and Tax Compliance Costs: Policy Implications for Small and Medium-Sized Enterprises In Emerging Economies.
Chidozie George Chukwudumogu - Destination Taxation of Corporate Income and the Emerging Implications.
S. A. Mohan - Income Tax Appellate Tribunal In India – Challenges Ahead.
Md. Omar Faruq Khan, Khademul Chowdhury, Md. Abdul Bari, Md. Mohidul Islam Chowdhury, Md. Mahmudur Rahman - Tax Expenditure Reporting In Developing Countries: A Case Study on Bangladesh.
Tracy Gutuza - Tax Rulings - Contribution to Certainty: A South African Perspective.
Daniel Taborda, António Martins - Transfer Priciing Litigation: How Could the Portuguese Tax Authority Improve its Success Rate?
Joel Johnson Mmasa - The Impact of Presumptive Tax on Household Income Distribution and Poverty Alleviation in Tanzania: TAZMOD Application.
Phyllis Alexander, Merima Balavac-Orlic, Andy Lymer, Suranjita Mukherjee - Further Improving our Understanding of the Tax Awareness, Tax Literacy and Tax Morale of Young Adults.
Felix Wilson, Lynne Oats - Review of Recent Literature.
Published:
05-12-2023
