Vol. 10 No. 1 (2025): General Issue

Image of Cover of JOTA Volume 10 Issue 1

This general issue of JOTA includes an selection of research articles relating to various aspects of tax administration:

Maarten A. Siglé, Stephan Muehlbacher, Lisette E. C. J. M. van der Hel, Erich Kirchler - Tax Audit Quality: The Role Of Experience And Technology Readiness In A Digital World.

Arnaldo Purba, Alfred Tran - How Do Multinationals Shift Profits Out Of Indonesia?

Grahame Jackson - Understanding The BEPS Project And Other OECD Tax Initiatives Including The Inclusive Framework In The Context Of Treaties And State Inequality.

Shelley Griffiths, Matthew Handford - Tax Exceptionalism: A View From New Zealand.

Veronica O’Regan, Philip O’Regan, Sheila Killian, Ruth Lynch - Media Discourse Around Taxation In Ireland And The UK In The Wake Of Financial Crisis.

Sreeja K., Sebastian T. K. - Does Decentralised Local Tax Administration Warrant Re-Examination?

Published: 18-09-2025

Full Issue

Introductory Material

Editorial Note

Articles