Intertax
Scope & Guideline
Decoding the Complexities of Tax Law for Researchers and Practitioners
Introduction
Aims and Scopes
- International Tax Law Analysis:
The journal focuses on the intricate frameworks of international tax law, exploring treaties, regulations, and compliance mechanisms that govern cross-border taxation. - Tax Policy and Governance:
Intertax delves into tax policy formulation and governance, discussing the implications of various tax policies on economic development, equity, and justice, particularly in the context of developing economies. - Digital Economy Taxation:
A significant emphasis is placed on the taxation of digital economies, including the challenges posed by digital services taxes and the implications of digitalization on traditional tax systems. - Environmental Taxation:
The journal addresses emerging themes in environmental taxation, analyzing how tax law can be leveraged to promote sustainability and combat climate change. - Tax Compliance and Administration:
Intertax examines issues related to tax compliance, administration, and enforcement, offering insights into best practices and innovations in tax administration, including the use of technology. - Comparative Tax Law Studies:
It provides comparative analyses of tax systems, enabling a deeper understanding of how different jurisdictions approach similar tax challenges.
Trending and Emerging
- Digital Taxation Frameworks:
The journal is increasingly focusing on frameworks for taxing digital services, addressing the challenges posed by digital businesses and the need for robust regulatory responses. - Global Minimum Tax Initiatives:
There is a rising interest in global minimum tax initiatives, particularly in relation to OECD's Pillar Two, highlighting the importance of establishing a baseline for corporate taxation worldwide. - Tax Justice and Equity:
Emerging themes around tax justice and equity, particularly concerning gender and socioeconomic disparities, are gaining traction, reflecting a broader societal push for fairer tax systems. - Environmental Taxation Strategies:
The relevance of environmental taxation is on the rise, with discussions focusing on how tax laws can support sustainability goals and address climate change challenges. - Technological Innovations in Taxation:
The integration of technology in tax administration and compliance, particularly through blockchain and AI, is a growing area of interest, reflecting the transformative impact of digital innovations on tax practices.
Declining or Waning
- Traditional Tax Treaties:
The focus on traditional bilateral tax treaties appears to be waning as the discourse shifts towards multilateral approaches and frameworks, such as the OECD's Base Erosion and Profit Shifting (BEPS) initiatives. - Static Tax Models:
There is a noticeable decline in the discussion surrounding static tax models, as the complexities of modern economies necessitate dynamic approaches that account for changing economic conditions and digital transformations. - Regional Tax Coordination Efforts:
Interest in regional tax coordination seems to be diminishing, particularly as global frameworks gain traction, leading to a preference for broader international cooperation rather than regional solutions. - Conventional Tax Compliance Practices:
The examination of conventional tax compliance practices is decreasing, likely overshadowed by the increasing focus on innovative compliance mechanisms and the role of technology in enhancing tax administration. - Historical Tax Law Analysis:
Research centered on historical analyses of tax law is seeing a decline, as contemporary issues and future-oriented discussions take precedence in the journal's publications.
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