Intertax

Scope & Guideline

Illuminating Global Tax Strategies and Compliance

Introduction

Delve into the academic richness of Intertax with our guidelines, detailing its aims and scope. Our resource identifies emerging and trending topics paving the way for new academic progress. We also provide insights into declining or waning topics, helping you stay informed about changing research landscapes. Evaluate highly cited topics and recent publications within these guidelines to align your work with influential scholarly trends.
LanguageEnglish
ISSN0165-2826
PublisherKLUWER LAW INT
Support Open AccessNo
CountryNetherlands
TypeJournal
Convergefrom 2018 to 2024
AbbreviationINTERTAX / Intertax
Frequency12 issues/year
Time To First Decision-
Time To Acceptance-
Acceptance Rate-
Home Page-
AddressZUIDPOOLSINGEL 2, PO BOX 316, 2400 AH ALPHEN AAN DEN RIJN, NETHERLANDS

Aims and Scopes

The journal 'Intertax' serves as a critical platform for advancing discourse on international tax law, addressing the complexities and nuances of tax systems across jurisdictions. It aims to provide a comprehensive examination of contemporary tax issues, particularly in the context of globalization, digitalization, and the evolving economic landscape.
  1. 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.
  2. 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.
  3. 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.
  4. Environmental Taxation:
    The journal addresses emerging themes in environmental taxation, analyzing how tax law can be leveraged to promote sustainability and combat climate change.
  5. 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.
  6. Comparative Tax Law Studies:
    It provides comparative analyses of tax systems, enabling a deeper understanding of how different jurisdictions approach similar tax challenges.
Intertax is witnessing a dynamic evolution in its thematic focus, reflecting the rapidly changing landscape of international taxation. This section outlines the trending and emerging themes that are shaping the future of tax law discourse.
  1. 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.
  2. 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.
  3. 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.
  4. 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.
  5. 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

While the journal continuously adapts to emerging trends in international taxation, certain topics that once attracted significant attention are now seeing a decline in focus. This section highlights these waning themes, reflecting shifts in scholarly interest and policy relevance.
  1. 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.
  2. 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.
  3. 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.
  4. 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.
  5. 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.

Similar Journals

AUSTRALIAN TAX REVIEW

Advancing the discourse on taxation in Australia.
Publisher: LAWBOOK CO LTDISSN: 0311-094XFrequency: 4 issues/year

AUSTRALIAN TAX REVIEW is a premier journal dedicated to the critical examination of taxation issues in Australia. Published by LAWBOOK CO LTD, this influential journal stands as a vital resource for tax researchers, policymakers, and legal professionals seeking to navigate the complexities of the Australian tax system. With a focus on both theoretical and practical aspects of taxation, the journal aims to foster rigorous academic discourse and provides a platform for innovative research that influences tax policy and practice. While it currently operates under a traditional subscription model, readers will find a wealth of scholarly articles that address contemporary tax challenges and developments. The journal’s commitment to quality and relevance makes it an essential read for anyone interested in the evolving landscape of Australian taxation.

EJournal of Tax Research

Fostering collaboration through open-access tax research.
Publisher: UNIV NEW SOUTH WALES, FAC LAWISSN: 1448-2398Frequency: 2 issues/year

EJournal of Tax Research is a pivotal platform for scholars and practitioners in the fields of accounting, economics, and finance, published by the esteemed University of New South Wales, Faculty of Law, Australia. With an ISSN of 1448-2398, this journal has been committed to the dissemination of high-quality research since its inception in 2011. Though currently listed in Q4 of its respective quartiles, it aims to empower researchers with a forum to explore and discuss emerging issues within tax policy and legislation, bridging theoretical frameworks with practical implications. The journal is an appealing resource for those looking to deepen their understanding of tax-related topics in contemporary economic contexts. As an open-access publication, it ensures that valuable research findings are accessible to a broad audience, fostering collaboration and knowledge exchange in the global academic community.

PUBLIC FINANCE REVIEW

Transforming Research into Public Finance Solutions
Publisher: SAGE PUBLICATIONS INCISSN: 1091-1421Frequency: 6 issues/year

PUBLIC FINANCE REVIEW, published by SAGE Publications Inc, is a prominent journal that serves researchers, professionals, and students in the fields of economics, finance, and public administration. With an ISSN of 1091-1421 and an E-ISSN of 1552-7530, this journal has been a vital resource since its inception in 1973, providing valuable insights and analyses on public finance issues. Although it does not currently offer open access options, the journal's rigorous peer-review process ensures high-quality content that addresses contemporary challenges in public policy and economics. Ranked in the Q2 category for Public Administration and Q3 in Economics and Finance according to 2023 metrics, it holds respectable positions in Scopus rankings, reflecting its impact on the evolving discourse surrounding financial governance. Researchers and policymakers alike can benefit from the journal's detailed studies and strategic evaluations that contribute to informed decision-making in public finance.

Journal of Tax Reform

Elevating Tax Discourse in a Global Context
Publisher: URAL FEDERAL UNIVISSN: 2412-8872Frequency: 3 issues/year

The Journal of Tax Reform, published by URAL FEDERAL UNIV, serves as a pivotal platform dedicated to the critical examination and advancement of tax policy and reform in both theoretical and practical dimensions. With an ISSN of 2412-8872 and E-ISSN of 2414-9497, this Open Access journal, since its inception in 2015, provides researchers and practitioners with a transparent avenue to disseminate impactful research findings, fostering a collaborative academic environment. The journal, benefiting from its robust presence in the Russian Federation, has seen a convergence of topics from 2019 to 2024, reflecting ongoing global shifts and challenges in taxation. Although currently classified in the Q4 category in Accounting and Q2 in Law, it boasts commendable Scopus rankings, notably #344 in Social Sciences Law and #205 in Finance, indicating its growing influence and relevance. With accessibility to a diverse range of research areas, including Business, Management, and Economics, the Journal of Tax Reform not only aims to provide insightful analyses and reforms in tax systems but also encourages dialogue that bridges academia and practice, making it an essential resource for researchers, professionals, and students alike.

OXFORD ECONOMIC PAPERS-NEW SERIES

Exploring the forefront of economic and econometric scholarship.
Publisher: OXFORD UNIV PRESSISSN: 0030-7653Frequency: 4 issues/year

OXFORD ECONOMIC PAPERS-NEW SERIES is a prestigious academic journal published by Oxford University Press, dedicated to advancing the field of economics and econometrics. With an ISSN of 0030-7653 and an E-ISSN of 1464-3812, this journal has a rich history since its inception in 1938, and continues to play a vital role in disseminating impactful research through its convergence of years spanning from 1938 to 2024. Recognized as a Q2 journal in the 2023 category of Economics and Econometrics, it ranks #396 among 716 in its field according to Scopus, reflecting a commendable position within the academic community, particularly in global economic discussions. While the journal currently does not offer open access options, it remains committed to providing a platform for rigorous research and critical discourse. Researchers, professionals, and students will find the journal's articles to be essential reading, offering insights that are pivotal for understanding economic trends, policies, and methodologies. Its focus on high-quality scholarship ensures that contributions are both theoretically robust and practically relevant, making it a significant resource in the ever-evolving landscape of economic research.

Revista Academica da Faculdade de Direito do Recife

Connecting Scholars, Practitioners, and Students in Law
Publisher: UNIV FED PERNAMBUCOISSN: 1980-3087Frequency: 2 issues/year

Revista 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.

Journal of International Financial Management & Accounting

Delivering Cutting-Edge Research to Shape Financial Practices
Publisher: WILEYISSN: 0954-1314Frequency: 3 issues/year

The 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.

FinanzArchiv-European Journal of Public Finance

Connecting academia with the realities of public finance.
Publisher: MOHR SIEBECKISSN: 0015-2218Frequency: 4 issues/year

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.

South African Journal of Accounting Research

Unlocking New Perspectives in Accounting Research
Publisher: ROUTLEDGE JOURNALS, TAYLOR & FRANCIS LTDISSN: 1029-1954Frequency: 2 issues/year

Welcome 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.

JOURNAL OF ECONOMIC PERSPECTIVES

Empowering Economists with Essential Knowledge and Perspectives
Publisher: AMER ECONOMIC ASSOCISSN: 0895-3309Frequency: 4 issues/year

JOURNAL 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.