Journal of Tax Administration
Scope & Guideline
Advancing Tax Knowledge for a Global Economy
Introduction
Aims and Scopes
- 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. - 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. - 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. - 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. - 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. - 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.
Trending and Emerging
- 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. - 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. - 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. - 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. - 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
- Traditional Tax Structures:
Research focusing solely on traditional tax structures and their effectiveness has diminished, as newer methodologies and frameworks gain traction. - 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. - 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. - 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.
Similar Journals
JOURNAL OF ECONOMIC PERSPECTIVES
Shaping the Future of Economic Scholarship and InsightJOURNAL 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.
REVIEW OF ACCOUNTING STUDIES
Transforming Accounting Knowledge into Real-World SolutionsREVIEW 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.
AUSTRALIAN TAX REVIEW
Transforming tax policy through academic excellence.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.
JOURNAL OF PUBLIC ECONOMICS
Exploring the impact of policies on economic landscapes.JOURNAL OF PUBLIC ECONOMICS is a leading academic journal published by ELSEVIER SCIENCE SA, dedicated to the field of public economics, which encompasses a broad range of topics including taxation, government expenditure, and the effects of public policies on the economy. With an impressive impact factor reflected by its prestigious Q1 category rankings in both Economics and Finance, this journal is recognized as a vital resource for researchers and practitioners alike. Its robust Scopus rankings place it in the top percentile, with Finance ranked #8 out of 317 and Economics ranked #19 out of 716, demonstrating its influential role in advancing knowledge and fostering discourse within its discipline. Covering the period from 1972 through 2024, the journal publishes original research and insightful reviews that encourage evidence-based policy-making, making it an essential read for those seeking to deepen their understanding of the intersections between economics and public policy. Please note that the journal operates under a subscription model of access, ensuring high-quality content is readily available to its readership.
Journal of International Accounting Auditing and Taxation
Advancing knowledge in global accounting practices.Journal of International Accounting Auditing and Taxation is a premier academic journal dedicated to advancing the knowledge and practices in the fields of accounting, auditing, and taxation in global contexts. Published by ELSEVIER since its inception in 1992, this journal has evolved significantly, with an impressive focus on contemporary issues that intersect accounting standards and auditing practices worldwide. The journal holds a distinguished position in the academic community, reflected in its Q2 category rankings in both Accounting and Finance for 2023, and a commendable Scopus rank positioning it within the 72nd percentile for finance and the 71st percentile for accounting. Although access is not open, the journal strives to provide high-quality, peer-reviewed articles that cater to researchers, professionals, and students eager to deepen their understanding of international accounting dynamics and taxation policies. As it converges towards its goal of fostering scholarly dialogue through to 2024, the Journal of International Accounting Auditing and Taxation continues to be a pivotal resource for those seeking to influence and comprehend the evolving landscape of global finance and compliance.
EC Tax Review
Advancing Insights in Taxation and Accounting.EC Tax Review is a distinguished journal published by Kluwer Law International, specializing in the intricate intersections of taxation, law, and accounting. With an ISSN of 0928-2750 and an E-ISSN of 1875-8363, it offers a wealth of scholarly articles and insights that are vital for legal professionals, researchers, and students alike. Although the journal is not open access, it serves as a critical resource within its field, evidenced by its Q3 ranking in Accounting and Q2 ranking in Law based on 2023 metrics. The journal's reach is underpinned by its Scopus rankings, situating it within the 49th percentile for Social Sciences – Law and the 20th percentile for Business, Management, and Accounting. The scope of the EC Tax Review includes comprehensive analyses of tax policy, international tax law, and practical applications that enhance understanding and compliance in accounting practices. With its convened years spanning from 2018 through 2024, EC Tax Review remains a pivotal platform for advancing discussions and research in the ever-evolving landscape of tax law and its implications for businesses and societies globally.
ACCOUNTING AND BUSINESS RESEARCH
Elevating scholarly discourse in finance and business.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.
PUBLIC FINANCE REVIEW
Delivering Rigorous Analyses for Informed Decision-MakingPUBLIC 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.
Asian Review of Accounting
Shaping the future of accounting research and practice.Asian Review of Accounting is a distinguished journal published by Emerald Group Publishing Ltd, dedicated to advancing the field of accounting through rigorous research and thoughtful analysis. Established in 1992 and continuing its commitment to academic excellence through 2024, the journal plays a vital role in disseminating knowledge within the realms of accounting and finance, reflected in its Q3 ranking in both fields for 2023. The journal invites submissions that address contemporary issues, methodologies, and innovations in accounting practices and financial management, thereby serving as a platform for researchers, professionals, and students alike to explore and contribute to this ever-evolving discipline. Despite not offering open access, the journal maintains a strong impact in the scholarly community, with Scopus rankings placing it in the competitive 50th percentile for Business, Management, and Accounting. Engaging with the Asian Review of Accounting means participating in a dialogue that shapes the future of accounting research and practice in Asia and beyond.
Revista Academica da Faculdade de Direito do Recife
Advancing Legal Scholarship for a Global AudienceRevista 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.