AUSTRALIAN TAX REVIEW

Scope & Guideline

Illuminating the landscape of Australian tax law.

Introduction

Welcome to the AUSTRALIAN TAX REVIEW information hub, where our guidelines provide a wealth of knowledge about the journal’s focus and academic contributions. This page includes an extensive look at the aims and scope of AUSTRALIAN TAX REVIEW, highlighting trending and emerging areas of study. We also examine declining topics to offer insight into academic interest shifts. Our curated list of highly cited topics and recent publications is part of our effort to guide scholars, using these guidelines to stay ahead in their research endeavors.
LanguageEnglish
ISSN0311-094x
PublisherLAWBOOK CO LTD
Support Open AccessNo
Country-
Type-
Converge-
AbbreviationAUST TAX REV / Aust. Tax Rev.
Frequency4 issues/year
Time To First Decision-
Time To Acceptance-
Acceptance Rate-
Home Page-
AddressLEVEL 6, 19 HARRIS ST, PYRMONT, NSW 2009, AUSTRALIA

Aims and Scopes

The Australian Tax Review serves as a critical forum for the exploration and discussion of tax law and policy in Australia and internationally. It aims to provide scholarly insights into the complexities of taxation, addressing both theoretical and practical aspects of tax administration, compliance, and reform.
  1. Tax Law and Policy Analysis:
    The journal focuses on comprehensive analyses of tax law and policy, including the implications of legislative changes and reforms on various stakeholders.
  2. International Taxation:
    It explores issues related to international tax frameworks, including dispute resolution mechanisms and the impact of global tax initiatives such as BEPS.
  3. Tax Administration and Compliance:
    The journal addresses topics related to tax administration practices, compliance challenges, and the evolution of tax systems in response to societal changes.
  4. Socioeconomic Impacts of Taxation:
    Research published in the journal often examines the socioeconomic effects of tax policies, including their impact on inequality, environmental practices, and business structures.
  5. Emerging Technologies and Taxation:
    There is a growing interest in the intersection of technology and taxation, particularly concerning digital currencies and blockchain, highlighting the need for adaptive tax policies.
  6. Tax Reform and Historical Perspectives:
    The journal emphasizes historical analyses of tax systems and reform efforts, providing context for current debates and future directions in tax policy.
Recent publications in the Australian Tax Review reflect a shift towards contemporary issues and innovative approaches in tax research. This section highlights the themes that are gaining traction and are likely to influence future discourse in the field.
  1. Environmental Taxation:
    There is an increasing focus on the role of taxation in promoting environmental sustainability, particularly through measures like the Fringe Benefit Tax exemption for electric vehicles and tax incentives for renewable energy.
  2. International Tax Dispute Resolution:
    Emerging themes around international tax disputes highlight the complexities and evolving nature of international tax law, with contributions examining dispute resolution mechanisms and the role of states.
  3. Digital Economy and Cryptocurrency Taxation:
    Research into the taxation of digital currencies and blockchain technology is on the rise, reflecting the need for modern tax frameworks that can effectively address the challenges posed by digital economies.
  4. Taxation and Social Justice:
    There is a growing trend towards analyzing taxation through the lens of social justice, exploring how tax policies affect income inequality and the socioeconomic landscape.
  5. Tax Administration Innovations:
    Innovative approaches to tax administration, including the use of technology and data analytics, are increasingly prominent, as researchers seek to improve compliance and taxpayer engagement.

Declining or Waning

While the Australian Tax Review continues to evolve, certain themes that were once prevalent are showing signs of decline. This shift may indicate a change in focus within the field or a response to emerging priorities in tax research.
  1. Traditional Tax Avoidance Strategies:
    Research on conventional tax avoidance strategies has decreased as the focus shifts towards more complex issues such as international tax compliance and the ethical implications of tax planning.
  2. Static Tax Models:
    There is less emphasis on static tax models that do not account for dynamic economic changes, as scholars increasingly recognize the need for adaptive frameworks that can respond to real-world complexities.
  3. Narrowly Defined Tax Issues:
    Papers concentrating on narrowly defined tax issues without broader implications are becoming less common, as the journal prioritizes interdisciplinary approaches that connect tax issues to wider societal impacts.

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