Journal of Tax Administration

Scope & Guideline

Navigating the Complexities of Tax Policy

Introduction

Welcome to your portal for understanding Journal of Tax Administration, 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
ISSN2059-190x
PublisherUNIV EXETER BUSINESS SCH
Support Open AccessNo
Country-
Type-
Converge-
AbbreviationJ TAX ADM / J. Tax Adm.
Frequency2 issues/year
Time To First Decision-
Time To Acceptance-
Acceptance Rate-
Home Page-
AddressSTREATHAM COURT RENNES DR, EXETER EX4 4PU, ENGLAND

Aims and Scopes

The Journal of Tax Administration focuses on the complexities and challenges of tax administration, exploring various dimensions of tax systems, compliance, and policy implications across different jurisdictions. It emphasizes empirical research, theoretical frameworks, and practical insights to enhance the understanding of tax administration and its impact on economic and social outcomes.
  1. Tax Compliance and Administration:
    The journal emphasizes research on tax compliance behavior, exploring factors influencing compliance, auditing practices, and the effectiveness of tax administration systems.
  2. Impact of Tax Policies:
    It investigates the implications of various tax policies on economic factors such as income distribution, poverty alleviation, and business operations, particularly in developing economies.
  3. Use of Technology in Taxation:
    The journal covers advancements in technology and their applications in tax administration, including big data analytics, artificial intelligence, and digital compliance tools.
  4. International Taxation Issues:
    Research on international tax laws, treaties, and the challenges of double taxation is a significant aspect, reflecting the global nature of taxation.
  5. Social Dimensions of Taxation:
    The journal includes studies on the social aspects of taxation, such as taxpayer perceptions, trust in tax authorities, and the socio-economic impacts of tax policies.
  6. Taxation of Informal Sector:
    There is a growing focus on the challenges of taxing informal businesses, especially in developing countries, highlighting innovative approaches to enhance compliance.
The Journal of Tax Administration is witnessing emerging themes that reflect the evolving landscape of taxation and its administration. These trends indicate a shift towards contemporary issues that are increasingly relevant in today's global economy.
  1. Behavioral Insights in Tax Compliance:
    There is a notable increase in research applying behavioral economics to understand taxpayer decisions, which is critical for developing effective compliance strategies.
  2. Technology and Big Data in Tax Administration:
    Emerging studies focus on the integration of technology and big data analytics in tax compliance and administration, enhancing efficiency and transparency.
  3. Tax Justice and Equity:
    Research exploring themes of tax justice, equity, and fairness within tax systems is gaining prominence, reflecting growing public interest in tax reforms.
  4. Impact of Globalization on Tax Policy:
    The implications of globalization on national tax policies, including tax base erosion and profit shifting, are increasingly being addressed, highlighting the need for international cooperation.
  5. Sustainability and Environmental Taxes:
    There is a rising interest in the role of taxation in promoting sustainability, particularly through environmental taxes and their impact on green initiatives.

Declining or Waning

While the journal continues to cover a broad range of tax-related topics, certain themes have seen a decline in focus over recent years. These waning areas may reflect changing priorities in tax research and policy environments.
  1. Traditional Tax Structures:
    Research focusing solely on traditional tax structures and their effectiveness has diminished, as newer methodologies and frameworks gain traction.
  2. Taxation of Specific Sectors:
    There appears to be a waning interest in examining taxation issues specific to certain sectors, such as agriculture or manufacturing, with more emphasis shifting to broader economic impacts.
  3. Historical Tax Analysis:
    Studies focusing on historical perspectives of tax systems and their evolution are less frequently published, indicating a move towards contemporary issues and future-oriented research.
  4. Tax Incentives and Exemptions:
    Research on tax incentives and exemptions has decreased, possibly due to a growing skepticism about their effectiveness and the push for more equitable tax systems.

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