Vol. 5 No. 2 (2019): General Issue

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