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.