EJournal of Tax Research
Scope & Guideline
Navigating the complexities of tax legislation and policy.
Introduction
Aims and Scopes
- 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. - 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. - 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. - 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. - 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.
Trending and Emerging
- 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. - 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. - 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. - 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. - 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
- 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. - 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. - 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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