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.