EJournal of Tax Research
Scope & Guideline
Empowering tax discourse, bridging theory and practice.
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.
Similar Journals
FinanzArchiv-European Journal of Public Finance
Empowering researchers with insights in public finance.FinanzArchiv - European Journal of Public Finance is a distinguished publication in the realm of finance, dedicated to advancing scholarship in public finance theories and practices. Published by MOHR SIEBECK in Germany, this journal serves as a critical platform for researchers, practitioners, and students seeking to deepen their understanding of fiscal policies, taxation, and economic governance. With an ISSN of 0015-2218 and an E-ISSN of 1614-0974, it has been an essential resource for academia since its inception in 1981, contributing valuable insights and scholarly dialogue through rigorous research. Although currently categorized in the third quartile (Q3) within the Finance category and recognized for its specific niche, the journal continuously strives to increase its impact within the discipline. Readers can explore a wide range of articles that analyze contemporary issues, ensuring that FinanzArchiv remains a vital source for informed academic and professional discourse in public finance.
Contaduria Universidad de Antioquia
Fostering Knowledge in Accounting and Finance Since 1982Contaduria Universidad de Antioquia, published by UNIV ANTIOQUIA, FAC CIENCIAS ECONOMICAS, is a leading journal in the field of accounting and finance, offering a rich platform for scholarly discourse since its inception in 1982. This Open Access journal has become a crucial resource for researchers, practitioners, and students, fostering knowledge dissemination and collaboration across disciplines. With an ISSN of 0120-4203 and E-ISSN 2590-4604, it caters to a global audience while maintaining a strong focus on issues pertinent to economic sciences within Colombia and Latin America. The journal’s commitment to high-quality research ensures that it continues to be referenced and respected within academic circles, empowering professionals to stay informed on the latest developments in accounting practices and economic trends. Scholars are encouraged to submit their work to this vibrant academic community, located at CALLE 67 N 53-108, BLOQUE 13 OFICINA 121, APARTADO AEREO 1226, MEDELLIN, COLOMBIA, where innovation in financial studies is not only welcomed but celebrated.
Journal of International Financial Management & Accounting
Elevating Standards in International Financial ManagementThe Journal of International Financial Management & Accounting is a premier academic publication dedicated to advancing the fields of accounting, finance, and business management on an international scale. Published by Wiley, this esteemed journal boasts an impressive track record since its inception in 1989, converging insights from 1992 onwards to deliver cutting-edge research and analysis up to 2024. With an exceptional impact factor, the journal is ranked in the top quartile across multiple categories—Q1 in Accounting, Q1 in Business, Management and Accounting, and Q1 in Finance—as per the latest assessments. Its Scopus rankings further underscore its significance, placing it amongst the top 5% of journals in its respective fields. Although the journal is not open access, it remains an essential resource for researchers, professionals, and students seeking in-depth knowledge and innovative perspectives in international financial management and accounting practices. The journal’s commitment to high-quality research makes it a vital platform for thought leadership in a rapidly evolving global financial landscape.
Trusts & Trustees
Elevating fiduciary duty management with empirical insights.Trusts & Trustees, a prestigious journal published by Oxford University Press, is dedicated to advancing the field of trust law and fiduciary duty management. With a focus on empirical research, theoretical frameworks, and practical applications, this journal serves as a critical platform for legal scholars, practitioners, and students alike. Although currently not an open-access journal, it maintains high academic standards and rigor, reflected in its engagement with influential studies and real-world case analyses. The ISSN for the print edition is 1363-1780, while the electronic counterpart is 1752-2110. Positioned to foster dialogue and knowledge sharing among professionals in the field, Trusts & Trustees plays a vital role in shaping understanding and driving innovation in trust and estate planning, making it an essential resource for anyone dedicated to the intricacies of fiduciary responsibilities in contemporary society.
Revista Academica da Faculdade de Direito do Recife
Empowering Voices in Law Through Open AccessRevista Academica da Faculdade de Direito do Recife is a premier open-access journal published by UNIV FED PERNAMBUCO, dedicated to advancing scholarly discourse in the field of law. Since its inception, the journal has provided a platform for legal researchers, professionals, and students to explore and disseminate high-quality research pertinent to the Brazilian legal landscape and beyond. The journal, bearing the ISSN 1980-3087 and E-ISSN 2448-2307, operates under an open-access model established in 2011, ensuring broad accessibility to its articles and promoting global dialogue in legal scholarship. With its commitment to quality and rigorous peer review, the Revista Academica is positioned as a vital resource within the legal community, fostering academic collaboration and innovation.
REVIEW OF ACCOUNTING STUDIES
Elevating Insights in Modern Accounting PracticesREVIEW OF ACCOUNTING STUDIES is a premier peer-reviewed journal published by SPRINGER, focusing on cutting-edge research in the field of accounting. Established in 1996, this journal has consistently ranked in the Q1 category for both Accounting and Business, Management, and Accounting (Miscellaneous) as of 2023, signifying its pivotal role in advancing the discipline. With an impressive Scopus ranking, where it stands at #16 out of 176 in Accounting and #34 out of 218 in General Business, Management, and Accounting, the journal highlights significant scholarly contributions that address contemporary challenges in the sector. The REVIEW OF ACCOUNTING STUDIES offers a platform for researchers, professionals, and students alike to disseminate and engage with innovative practices and theories that shape the landscape of accounting, ensuring relevance and application in real-world scenarios.
Journal of the Australasian Tax Teachers Association
Exploring the intersection of tax, law, and education.The Journal of the Australasian Tax Teachers Association (ISSN: 1832-911X), published by the Australasian Tax Teachers Association, serves as a vital platform for the dissemination of scholarly research and innovative practices in the fields of Accounting, Finance, and Law. Based in Australia, this journal has consistently provided valuable insights and guidance through rigorous peer-reviewed articles since its inception, particularly within the evolving landscape of tax education. With a current Scopus ranking reflecting its positioning in the Q4 category across its respective fields, the journal aims to bridge the gap between academic research and practical application, catering to the needs of researchers, educators, and practitioners alike. Although not classified as open access, the journal remains accessible to a broad audience interested in advancing their understanding of tax regulation and education. By prioritizing quality contributions and fostering academic dialogue, this journal plays a crucial role in shaping the future of tax education and policy in the Australasian region and beyond.
South African Journal of Accounting Research
Nurturing Excellence in Accounting Discourse and ApplicationWelcome to the South African Journal of Accounting Research, a vital platform for scholars and practitioners in the field of accounting. Published by Routledge Journals, Taylor & Francis Ltd, this journal aims to foster the growth of accounting knowledge through the dissemination of innovative research findings and thoughtful analyses. With an ISSN of 1029-1954 and an E-ISSN of 2376-3981, it serves a global readership engaged in the evolving landscape of accounting practices, theories, and applications. The journal has established a reputation as a significant contributor to the discipline, currently categorized within the Q3 in Accounting and Q2 in Business, Management and Accounting (miscellaneous) quartiles as of 2023. Although currently not an open-access journal, it provides valuable insights through its rigorously peer-reviewed articles. With a focus on the intersections of business and accounting, this journal is crucial for advancing academic discourse and professional practice in the accounting sector. Researchers, professionals, and students will find it an indispensable resource for staying abreast of trends and developments from 2018 to 2024 and beyond.
ACCOUNTING AND BUSINESS RESEARCH
Innovating research for a dynamic business landscape.Accounting and Business Research is a premier academic journal dedicated to advancing the field of accounting and finance. Published by Routledge Journals, Taylor & Francis Ltd, this reputable journal boasts a strong publication history since its inception in 1970, continually evolving through to 2024 to address contemporary issues and methodologies in the sector. With a current impact factor that situates it in Q2 of both accounting and finance categories, it serves as an essential resource for researchers, professionals, and students seeking to enhance their understanding of business dynamics. The journal covers a broad spectrum of topics under the domains of accounting, management, and financial practices, making it a crucial platform for innovative research and collaborative dialogue. Although it does not currently offer open access, its rigorous peer-review process ensures that only high-quality articles are published, reflecting the journal's commitment to scholarly excellence and ensuring significant contributions to the academic community. Situated in the United Kingdom, Accounting and Business Research stands as a valuable asset for anyone engaged in the fields of business and finance.
JOURNAL OF ECONOMIC PERSPECTIVES
Illuminating Economic Insights for Tomorrow's LeadersJOURNAL OF ECONOMIC PERSPECTIVES, published by the American Economic Association, is a leading academic journal that serves as a vital resource for researchers, professionals, and students in the fields of economics and econometrics. With an impressive impact factor, it ranks in the top Q1 quartile according to the 2023 statistics, demonstrating its significant influence and contribution to the discipline, particularly with a notable Scopus Rank of #21 out of 716 in the category of Economics and Econometrics. Spanning from 1992 to 2024, the journal provides a platform for rigorous and comprehensive analyses that illuminate contemporary economic issues and perspectives. While it does not currently offer open access options, its thorough and insightful content ensures it remains a respected and essential part of economic literature, addressing a diverse array of topics that resonate with the academic community.