Vol. 1 No. 2 (2016): General Issue

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