Archives

• 

  Special Issue: The Taxation of Cryptoassets

  Vol. 9 No. 1 (2024)

  This special issue of the Journal of Tax Administration explores the taxation of cryptoassets. Guest edited by Stjepan Gadžo (Associate Professor, University of Rijeka, Faculty of Law, Rijeka, Croatia), it includes four papers and two commentaries which cover the subject from a diverse range of perspectives:

  Elizabeth F. Morton, Michael F. Curran - Understanding Non-Fungible Tokens and the Income Tax Consequences.

  Vincent Ooi - The Case for Stronger Scrutiny of the Deductibility of Crypto Losses.

  Sergio Avalos - Challenges that Cryptoasset Anonymity Creates for Tax Administration.

  Andreas Thiemann - Cryptocurrencies: An Empirical View from a Tax Perspective.

  Manohar Samal - Solving Challenges in the Levy and Collection of the Goods and Services Tax on Virtual Digital Assets (Cryptoassets) in India.

  Tarun Jain - The Taxation of Cryptoassets in India: A Review of Evolving Tax Policy and Law.

• 

  General Issue

  Vol. 8 No. 1 (2023)

  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.

   

   

• 

  General Issue

  Vol. 7 No. 2 (2022)

  This general issue of JOTA presents a collection of research articles and practitioners’ commentaries, together with a new section featuring research at the Chartered Institute of Taxation (CIOT):

  Patrick Buckley, Elaine Doyle, Brendan McCarthy, Ruth Gilligan - Artificial Intelligence and the Tax Practitioner

  Agung Darono, Aldi Pratama - Tax Audit in the Era of Big Data: The Case of Indonesia

  Cyril Chimilila, Vincent Leyaro - Tax Administration Capabilities and Revenue Extraction Efficiency in Sub-Saharan Africa: Evidence from a Panel Stochastic Frontier Model

  Stephanie Walton - The Impact of Tax Haven Use on Tax Accrual Quality

  Marlon Manya Orellana, Miryam C. González-Rabanal - The International Economic Double Taxation of Dividends: Its Handling in the Convention Between Ecuador and Spain

  Robert A. Warren, Timothy J. Fogarty, Philip A. Cola - Mission Creep from Within at the IRS: Why Criminal Investigation Special Agents Will Not Shrink the Tax Gap

  Wei Zhang - A Critical Perspective of "Subjective Value" According to the CJEU to Determine the VAT Taxable Amount in Barter Transaction - A New Solution

  Mohammed Abdullahi Umar, Rabiu Olowo - Exploring Risk Management in Developing Countries' Tax Administrations

  Hank Williams - Utilising Technology to Improve Compliance: The Jamaica Experience

  Ann Barnshaw Kengaaju, Lakshmi (Celina) Solayen - Big Data, Automatic Exchange of Information and the Rights of Taxpayers

  Chartered Institute of Taxation - Implications of Umbrella Companies for Tax Administration

  Paul Michael Gilmour - Book Review: Implied Trusts and Beneficial Ownership in Modern UK Tax Law

• 

  General Issue

  Vol. 7 No. 1 (2022)

  This general issue presents a set of research articles and commentaries, a roundtable discussion, and a book review covering issues in tax administration in a variety of disciplines and across a wide range of countries, both geographically and in terms of political economy:

  Cletus Agyenim-Boateng, Sinan Iliyas - Understanding the Demand for Tax Disclosures: A Sociological Perspective

  Evgeny Guglyuvatyy - Procedural Justice: Examining Tax Dispute Resolution Processes in Russia and Singapore

  Grigorios Lazos, Michail Pazarskis, Alkiviadis Karagiorgos, Andreas Koutoupis - The Tax Compliance Cost for Businesses and its Key Determinants: Evidence from Greek Businesses

  Jan Smolarski, Jose G. Vega, Neil Wilner, Weifang Yang - Tax Policy: The Effect on Hedge Fund Investor Behavior

  Kristian Agung Prasetyo - The Distance Between Us: A Preliminary Inquiry into Taxpayers’ Social Distance from Tax Officers in Indonesia

  Najibullah Nor Isak, Abdinasir Abdullahi Mohamud - Managing the Taxation of the Informal Business Sector in Mogadishu

  Simbarashe Hamudi - An Assessment of the Effectiveness of Tax Revenue Collection: A Case Study of Zimbabwe

  Lotta Björklund Larsen - Roundtable Discussion on COVID-19, Tax and their Related Impacts on Gender and, in Particular, on Women

  Nigar Hashimzade - Book Review: Tax Justice and Tax Law: Understanding Unfairness in Tax Systems

  Nigar Hashimzade, Gareth Myles - Obituaries: Professor Richard M. Bird & Dr. Kim Bloomquist

• 

  General Issue

  Vol. 6 No. 2 (2021)

  This general issue of JOTA contains another mix of papers, both in geographical and disciplinary terms, together with a literature review and a comment paper:

  Julian C. Jamison, Nina Mazar, Iman Sen - Applying Behavioral Insights to Tax Compliance: Experimental Evidence from Latvia

  Philip Marcovici, Noam Noked - Cooperative Compliance Program for Individuals and Trusts: A Proposal for a Compliance Passport

  Daniel H. Boylan, Jeffrey W. Cline - Dark Store Theory: Examining the Tax Loophole's Relevance in Wisconsin from Multiple Perspectives

  Maria Teresa Medeiros Garcia, Diogo Miguel Assunção de Freitas Sanches - The Shadow Economy Determinants - The Case of Portugal

  Sjoerd Goslinga, Janneke de Jonge, Maarten Siglé, Lisette van der Hel-Van Dijk - Cooperative Compliance Programmes: Who Participates and Why?

  Okanga Ogbu Okanga - Trust and Efficiency in Tax Administration: The Silent Role of Policy-Based Legitimate Experience in Nigeria

  Stefan Greil - The Arm's Length Principle in the 21st Century - A Literature Overview

  Sundar Balakrishna - Should Citizen-Oriented Electronic Public Services be Taxed? Perspectives from the Indian State of Andhra Pradesh

• 

  Special Issue: The Tax Profession in the Spotlight

  Vol. 6 No. 1 (2020)

  This special issue of JOTA contains a section on the tax profession as a follow-up from the JOTA symposium, "The Tax Profession in the Spotlight", which took place in February 2018 and was chaired by Penelope Tuck from the University of Birmingham:

  Rasmus Corlin Christensen, Leonard Seabrooke - Professional Misconduct in International Taxation

  Jane Frecknall-Hughes - The Role of Income Tax in the Genesis of the Tax Profession

  Matthew Sorola, Dionysios Karavidas, Martin Laheen - Addressing Gender Issues Through the Management of Tax Talent

  Stefan Greil, Christian Schwarz, Stefan Stein - Do Tax Experts and Non-Experts Differ in Their Sense of Fairness About a More Even Distribution of "Digital" Profits Across Countries? - Evidence from a Survey in Germany

  Till-Arne Hahn, Rodrigo Ormeño Pérez - Tax Professionals in the Academic Spotlight: A Review of Recent Literature

  Harsha Konara Mudiyanselage, Anu Rammohan, Shawn Xiaoguang Chen - Tax Effort in Developing Countries: Where is Sri Lanka?

  Noam Noked, Yan Xu - Proposal for Voluntary Disclosure in China

  Various Contributors - Review of Recent Literature

• 

  General Issue

  Vol. 5 No. 2 (2019)

  This general issue of JOTA contains a geographically dispersed and diverse set of research papers and commentaries, a review of recent literature, and a book review:

  Jelte Verberne, Rex Arendsen - Taxation and the Informal Business Sector in Uganda: An Exploratory Socio-Legal Study

  Daisy Ogembo - Are Presumptive Taxes a Good Option for Taxing Self-Employed Professionals in Low and Middle-Income Countries?

  Darius Fatemi, John Hasseldine - Framing Effects on Preferences for the Income Tax System

  Abera Aynekulu Abate - Factors Affecting Presumptive Tax Collection in Ethiopia: Evidence from Category "C" Taxpayers in Bahir Dar City

  Iqtiaruddin Md. Mamun - The Reduction of Presumptive Elements in VAT - A Comparative Analysis of the Value Added Tax (VAT) and Supplementary Duty Act, 2012, and the Value Added Tax (VAT) Act, 1991, of Bangladesh

  Khaled Senator - Challenges of the New Organization of the Tax Administration in Algeria

  Abdinasir Abdullahi Mohamud & Najibullah Nor Isak - Reforming the Tax System of the Federal Government of Somalia

  Various Contributors - Review of Recent Literature

  John D'Attoma - Book Review: Tax and Trust: Institutions, Interactions and Instruments

• 

  Special Issue: Cooperative Compliance

  Vol. 5 No. 1 (2019)

  This special issue of JOTA had its origins in a workshop on cooperative compliance which was held in London in May 2017 and organised by Lynne Oats under the auspices of the EU-funded FairTax project:

  Anna-Maria Hambre - Cooperative Compliance in Sweden: A Question of Legality

  Lotta Björklund Larsen - What Tax Morale? A Moral Anthropological Stance on a Failed Cooperative Compliance Initiative

  Sjoerd Goslinga, Maarten Siglé, Robbert Veldhuizen - Cooperative Compliance, Tax Control Frameworks and Perceived Certainty About the Tax Position in Large Organisations

  Esther Huiskers-Stoop, Hans Gribnau - Cooperative Compliance and the Dutch Horizontal Monitoring Model

  Alicja Majdanska, Jonathan Leigh Pemberton - Different Treatment, Same Outcome: Reconciling Co-operative Compliance with the Principle of Legal Equality

  Dennis de Widt, Emer Mulligan, Lynne Oats - The US Compliance Assurance Process: A Relational Signalling Perspective

  Lynne Oats - Further Research on Co-operative Compliance

  John D'Attoma - Review of Recent Literature

• 

  Special Issue: Taxpayer Rights

  Vol. 4 No. 2 (2018)

  This special issue of JOTA, which was guest edited by Nina Olson, the United States National Taxpayer Advocate, explores taxpayer rights and the role that they play in strengthening rule of law, taxpayer morale, and tax compliance. It features the following articles and reviews:

  John Bevacqua - Taxpayer Compliance Effects of Enhancing Taxpayer Rights - A Primer for Discussion of a Dedicated Research Agenda

  Alice G. Abreu, Richard K. Greenstein - The U.S. Taxpayer Bill of Rights: Window Dressing or Expression of Justice?

  Giovanna Tieghi - A Challenging Scientific Path: The Academic Value of Taxpayer Rights for a Contemporary, Skilled and Comparative Law Education

  Leslie Book - U.S. Refundable Credits: The Taxing Realities of Being Poor

  Attiya Waris - Developing Fiscal Legitimacy By Building State-Societal Trust in African Countries

  Nigar Hashimzade - Review of the 2nd International Conference on Taxpayer Rights, Vienna, 2017

  Yige Zu, Richard Krever - Review of the 13th International Conference on Tax Administration, Sydney, 2018: Tax System Integrity in a Digital Age

  Festo Nyende Tusubira - Coercive and Persuasive Methods and Their Potential to Improve Tax Compliance Behaviour: A Review of the 6th Annual TARC Conference Proceedings

  Pasquale Pistone, Nina E. Olson - Good Governance and Remedies: Taxpayer Rights in Application - Transcript of Panel Discussion from the 3rd International Conference on Taxpayer Rights, 2-4 May 2018

• 

  General Issue

  Vol. 4 No. 1 (2018)

  This general issue of JOTA contains a geographically dispersed and methodologically diverse set of papers, as well as a number of reviews and a new commentary section:

  James Alm - What are the Costs of a New Tax Administration? The Case of a Personal Income Tax in Kuwait

  Joel Slemrod, Tejaswi Velayudhan - Do Firms Remit At Least 85% of Tax Everywhere? New Evidence from India

  Zvika Afik, Yaron Lahav - Practical Valuation of Risk Transfer in Advance Pricing Agreements

  G Kalliampakos, E Kotzamani - An Alternative Proposal for VAT on Consumption in Greece

  Amarendu Nandy, Abhisek Sur, Santanu Kundu - The Case for Introducing Inheritance Tax in India

  Eleonora Johanna Kuiper, Marijn Janssen - Re-using Taxpayer's Data: Scenarios for Wealth Management for the Public

  Antoine Malézieux - A Practical Guide to Setting Up your Tax Evasion Game

  Edidiong Bassey - Book Review: IOTA (2017). Disruptive Business Models: Challenges and Opportunities for Tax Administration

  John D'Attoma, Duccio Gamannossi degl’Innocenti, Shaun Grimshaw, Antoine Malézieux - Review of Recent Literature

• 

  General Issue

  Vol. 3 No. 2 (2017)

  This general issue of JOTA contains a geographically dispersed and methodologically diverse set of papers, including three papers that emanated from a workshop held in London in May 2016 on the theme of tax avoidance, and three reviews:

  Allison Christians - Distinguishing Tax Avoidance and Evasion: Why and How

  David Quentin - Risk-Mining the Public Exchequer

  Duccio Gamannossi degl’Innocenti, Matthew Rablen - Tax Avoidance and Optimal Income Tax Enforcement

  Colin C Williams, Ioana A Horodnic - Tackling the Informal Sector in East-Central Europe

  Jerome Olsen, Christoph Kogler, Jennifer Stark, Erich Kirchler - Income Tax Versus Value Added Tax: A Mixed-Methods Comparison of Social Representations

  Mohammed Abdullahi Umar, Festo Nyende Tusubira - Challenges of Tax Administration in Developing Countries: Insights from the 5th Annual Tax Administration Research Centre Workshop, 2017

  Chris Evans, Richard Krever, James Alm - Tax and Corruption: A Global Perspective

  Yuliya Epifantseva, Nigar Hashimzade - Book Review: Brown, Karen B. (Ed.) (2012). A Comparative Look at Regulation of Corporate Tax Avoidance. Dordrecht: Springer

  Nigar Hashimzade, Antoine Malézieux, Lynne Oats - Review of Recent Literature

• 

  General Issue

  Vol. 3 No. 1 (2017)

  This general issue of JOTA contains a rich variety of articles and reviews, demonstrating the breadth and importance of tax administration, as well as two papers arising from an event on “Trends in Tax Exceptionalism and Tax Litigation”, which was hosted by JOTA and the Centre for Tax Law, University of Cambridge, in July 2016:

  Lotta Björklund Larsen, Karin Thoresson, Ulf Johannesson - A Thrice-Told Tale: A Collaboration Between The Swedish Tax Agency And Academia

  Richard Collier, Giorgia Maffini - Tax Competition, Tax Co-Operation and BEPS

  Kristin E. Hickman - Administrative Law's Growing Influence on U.S. Tax Administration

  Stephen Daly - Tax Exceptionalism: A UK Perspective

  Deogratius Ng'winula Mahangila - The Impact of Tax Compliance Costs On Tax Compliance Behaviour

  Lynne Oats - Review of Recent Literature

  Nigar Hashimzade - IFS Residential Conference 2016 - Corporate Tax Avoidance: Where Next For Policy And Practice?

  Dale Pinto - Book Review: Evans, C., Krever, R., & Mellor, P. (2015). Tax Simplification. The Netherlands: Kluwer Law International

• 

  General Issue

  Vol. 2 No. 2 (2016)

  This issue of the Journal of Tax Administration contains a geographically dispersed and methodologically diverse set of papers, together with an exchange between two scholars who research estimations of the extent of the shadow economy, and two review papers:

  Karen Boll - Collaborative Tax Regulation: Can Consumers be Engaged as Partners in the Regulatory Craft?

  José María Durán-Cabré, Alejandro Esteller-Moré, Luca Salvadori - Empirical Evidence on Cooperation Between Sub-Central Tax Administrations

  Jonathan Farrar, Cass Hausserman - An Exploratory Investigation of Extrinsic and Intrinsic Motivations in Tax Amnesty Decision-Making

  Satoru Araki - A Global Framework on the Formulation and Implementation of International Tax Standards

  Friedrich Schneider - Comment on Feige's Paper "Reflections on the Meaning and Measurement of Unobserved Economies: What Do We Really Know About the 'Shadow Economy'?

  Edgar L. Feige - Professor Schneider’s Shadow Economy (SSE): What Do We Really Know? A Rejoinder

  Nigar Hashimzade, Chris Heady - Reflections on the Meaning and Measurement of Unobserved Economies: An Editorial Comment

  Simon James - The International Conference on Tax Administration

  Nigar Hashimzade, Lynne Oats - Review of Recent Literature

• 

  Special Issue: The Shadow Economy

  Vol. 2 No. 1 (2016)

  This special issue of JOTA draws on the papers presented and discussed at the 4th Shadow Conference that took place at the Tax Administration Research Centre, University of Exeter, on 23-25 July 2015, the themes of which were the shadow economy, tax evasion and fiscal intermediaries:

  Edgar L. Feige - Reflections on the Meaning and Measurement of Unobserved Economies: What do we really know about the “Shadow Economy”?

  Trevor Breusch - Estimating the Underground Economy using MIMIC Models

  Martin Neumann, Nicholas Sartor - A Semantic Network Analysis of Laundering Drug Money

  Julia Braun, Matthias Kasper, Alicja Majdanska, Maryte Somare - Drivers of Suspicious Transaction Reporting Levels: Evidence from a Legal and Economic Perspective

  Cécile Bazart, Aurélie Bonein, Sascha Hokamp, Götz Seibold - Behavioural Economics and Tax Evasion: Calibrating an Agent-based Econophysics Model with Experimental Tax Compliance Data

  Michael Engelschalk, Jan Loeprick - The Taxation of Micro and Small Businesses in Transition Economies: Country Experience of the Introduction of Special Tax Regimes

• 

  General Issue

  Vol. 1 No. 2 (2016)

  The second issue of this new journal, jointly sponsored by the Chartered Institute of Taxation and the University of Exeter’s Tax Administration Research Centre (TARC), contains a modified version of a keynote speech presented the Tax Administration Research Centre Workshop, as well as an assortment of papers and reviews:

  Jeffrey Owens - Tax Transparency and BEPS

  Katharina Gangl, Eva Hofmann, Manon de Groot, Gerrit Antonides, Sjoerd Goslinga, Barbara Hartl, Erich Kirchler - Taxpayers’ Motivations Relating to Tax Compliance: Evidence from Two Representative Samples of Austrian and Dutch Self-Employed Taxpayers

  Chris Evans, Sally-Ann Joseph - The South African Tax System: Fit for Purpose?

  John Bevacqua - From Moral Duty to Legal Rule – A Blueprint for Reform of Taxpayer Rights to Fair Treatment in the UK and Australia

  Nigar Hashimzade - Conference Commentary: Improving Tax Administration through Research Driven Efficiencies

  Adnan Isin - Review of Recent Literature

• 

  General Issue

  Vol. 1 No. 1 (2015)

  The inaugural issue of the Journal of Tax Administration, jointly sponsored by the Chartered Institute of Taxation and the University of Exeter’s Tax Administration Research Centre, contains the following:

  Joel Slemrod - Sexing Up Tax Administration

  Richard M. Bird - Improving Tax Administration in Developing Countries

  Kristin E. Hickman - Administering the Tax System We Have

  Michael D’Ascenzo - Global Trends in Tax Administration

  Jonathan Leigh Pemberton - Models of Tax Administration – Key Trends in Developed Countries

  Diana Onu, Lynne Oats - The Role of Social Norms in Tax Compliance: Theoretical Overview and Practical Implications

  Zakir Akhand - Review of the Tax Administration Reform in India – Spirit, Purpose and Empowerment Govt. of India, Ministry of Finance, Tax Administration Reform Commission, 2014, 1264 pp

  Lynne Oats - Review of Recent Literature