EC Tax Review

Scope & Guideline

Bridging Theory and Practice in Tax Law.

Introduction

Welcome to the EC 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 EC 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
ISSN0928-2750
PublisherKLUWER LAW INT
Support Open AccessNo
CountryNetherlands
TypeJournal
Convergefrom 2018 to 2024
AbbreviationEC TAX REV / EC Tax Rev.
Frequency6 issues/year
Time To First Decision-
Time To Acceptance-
Acceptance Rate-
Home Page-
AddressZUIDPOOLSINGEL 2, PO BOX 316, 2400 AH ALPHEN AAN DEN RIJN, NETHERLANDS

Aims and Scopes

The 'EC Tax Review' journal focuses on the intersection of European Union law and taxation, addressing both theoretical and practical issues faced in the realm of tax law within the EU context. The journal aims to contribute to the understanding and development of tax policy and regulation in Europe, leveraging insights from legal, economic, and policy perspectives.
  1. European Tax Law Analysis:
    The journal provides in-depth analyses of EU tax law, including directives, regulations, and case law from the Court of Justice of the European Union (CJEU), offering critical insights on how these laws are interpreted and applied.
  2. International Taxation and Compliance:
    It covers topics related to international taxation, compliance challenges, and the implications of cross-border tax rules, including the impact of global tax initiatives like the OECD's Base Erosion and Profit Shifting (BEPS) project.
  3. Digitalization and Tax Technology:
    The journal explores the implications of digitalization on taxation, including the impact of technology on tax compliance, administration, and policy, reflecting the growing importance of technology in the tax landscape.
  4. Sustainability in Tax Policy:
    The journal addresses the role of tax policy in promoting sustainability, examining how tax regulations can be aligned with environmental objectives and the economic implications of such policies.
  5. Harmonization of Tax Systems:
    It emphasizes the need for harmonization of tax laws across EU member states, analyzing the challenges and benefits associated with creating a cohesive tax framework within the EU.
The 'EC Tax Review' has recently seen a shift towards several trending themes that reflect the evolving landscape of taxation in the European Union. This section highlights the emerging topics that are gaining traction among researchers and policymakers.
  1. Sustainability and Taxation:
    Recent publications emphasize the intersection of tax policy and environmental sustainability, reflecting a growing awareness of the role taxation plays in achieving climate goals and promoting sustainable practices.
  2. Digital Economy and Taxation:
    There is an increasing focus on the taxation of the digital economy, including the implications of digital services taxes and the challenges posed by digital business models, which are rapidly evolving.
  3. Artificial Intelligence in Tax Compliance:
    The integration of artificial intelligence in tax administration and compliance is emerging as a significant theme, with discussions on its implications for legal certainty and efficiency in tax processes.
  4. Cross-Border Tax Cooperation:
    The journal is increasingly addressing issues related to cross-border taxation and harmonization efforts, particularly in light of recent global tax reforms and the need for coordinated action among EU member states.
  5. Tax Governance and Transparency:
    A trend towards examining tax governance frameworks and the role of transparency in tax compliance and enforcement is evident, highlighting the importance of accountability in tax matters.

Declining or Waning

While certain themes continue to thrive in the 'EC Tax Review', others appear to be declining in prominence. This section identifies the waning areas of focus that have seen reduced attention in recent publications.
  1. Traditional Taxation Structures:
    Discussions regarding conventional tax structures and practices seem to be on the decline, as the journal shifts towards more contemporary issues such as digital taxation and sustainability.
  2. Historical Tax Law Analysis:
    There is a noticeable decrease in the publication of papers focusing on historical or foundational aspects of tax law, indicating a preference for addressing current and emerging challenges.
  3. Basic Compliance Issues:
    The journal has moved away from basic compliance topics, favoring more complex discussions around international cooperation and advanced compliance technologies.

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