EJournal of Tax Research

Scope & Guideline

Innovating tax scholarship for scholars and practitioners alike.

Introduction

Welcome to your portal for understanding EJournal of Tax Research, featuring guidelines for its aims and scope. Our guidelines cover trending and emerging topics, identifying the forefront of research. Additionally, we track declining topics, offering insights into areas experiencing reduced scholarly attention. Key highlights include highly cited topics and recently published papers, curated within these guidelines to assist you in navigating influential academic dialogues.
LanguageEnglish
ISSN1448-2398
PublisherUNIV NEW SOUTH WALES, FAC LAW
Support Open AccessNo
CountryAustralia
TypeJournal
Convergefrom 2011 to 2023
AbbreviationEJOURNAL TAX RES / EJournal Tax Res.
Frequency2 issues/year
Time To First Decision-
Time To Acceptance-
Acceptance Rate-
Home Page-
AddressPO BOX 1, KENSINGTON, NSW 2033, AUSTRALIA

Aims and Scopes

The EJournal of Tax Research aims to advance the understanding of tax systems and their implications on various economic and social factors. It serves as a platform for scholarly discourse on taxation, compliance, and administration, with a focus on both theoretical and practical perspectives in the field of tax research.
  1. Tax Compliance and Behavioural Studies:
    Research focusing on the determinants of tax compliance, including the role of trust, technology, and demographic factors. This area explores how different factors influence taxpayer behaviour and compliance rates across various jurisdictions.
  2. International and Comparative Taxation:
    Analysis of tax systems across different countries, including the impact of tax havens, globalisation, and international corporate tax strategies. This scope emphasizes the need for innovative solutions to address challenges posed by international taxation.
  3. Legal and Political Dimensions of Taxation:
    Explores the intersection of law, politics, and tax administration. This includes discussions on the separation of powers, legal frameworks for tax compliance, and the implications of tax policy on governance.
  4. Emerging Tax Issues and Technologies:
    Focuses on the implications of new economic realities, such as the crypto-economy and automation, on taxation. This area examines how technology shapes tax practices and the competencies required of tax practitioners.
  5. Equity and Fairness in Taxation:
    Investigates issues of tax morale, legitimacy, and fairness in tax systems. This area emphasizes the importance of public perception and social justice in shaping tax policies.
Recent publications in the EJournal of Tax Research reveal a shift towards innovative and contemporary themes within tax research. The following emerging topics are gaining traction, reflecting the evolving landscape of taxation and compliance.
  1. Impact of Technology on Tax Compliance:
    There is a noticeable increase in research exploring how technological innovations, such as artificial intelligence and automation, impact tax compliance and administration. This trend highlights the need for tax professionals to adapt to technological advancements.
  2. Taxation and Social Issues:
    Emerging themes are focusing on the intersection of taxation with social issues, such as economic abuse, gender inequality, and the effects of demographic variables on compliance. This reflects a growing recognition of the social implications of tax policies.
  3. Experimental and Behavioural Tax Research:
    The use of experimental methods to study tax compliance behaviours and interventions is on the rise. This approach provides insights into the effectiveness of different nudges and strategies to enhance compliance.
  4. Global Challenges in Taxation:
    Research addressing the challenges posed by globalization, including the use of tax havens and profit shifting, is increasingly prominent. This area emphasizes the need for international cooperation and innovative policy solutions.
  5. Value-Added Tax and Compliance Burdens:
    There is a growing focus on value-added tax (VAT) compliance and its implications for different regions. Studies are examining compliance burdens and the effectiveness of VAT systems, particularly in developing economies.

Declining or Waning

While some themes continue to thrive within the EJournal of Tax Research, others are showing signs of decline in frequency or relevance. This section highlights those areas that appear to be waning, reflecting shifts in research focus and priorities.
  1. Traditional Tax Policy Analysis:
    Research that primarily focuses on established tax policies without incorporating contemporary challenges or innovative perspectives appears to be declining. There is a move towards more dynamic analyses that consider the implications of globalization and technology.
  2. General Tax Administration Studies:
    Broad studies on tax administration that do not engage with specific issues or stakeholders are becoming less common. The journal is shifting towards more targeted research that addresses specific compliance challenges faced by taxpayers.
  3. Historical Tax Research:
    Themes centered around historical perspectives of taxation are receiving less attention. The current focus is more on contemporary issues and future directions in tax policy, reflecting the need for practical solutions to modern challenges.

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