EC Tax Review
Scope & Guideline
Bridging Theory and Practice in Tax Law.
Introduction
Aims and Scopes
- 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. - 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. - 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. - 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. - 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.
Trending and Emerging
- 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. - 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. - 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. - 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. - 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
- 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. - 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. - 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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