The Journal of Tax Administration
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jotajournal.bsky.social
The Journal of Tax Administration
@jotajournal.bsky.social
The Journal of Tax Administration is a peer-reviewed, open access journal about tax administration around the world. A joint venture between the University of Exeter Business School and the Chartered Institute of Taxation. www.jota.website
NEW PAPER: "Does Decentralised Local Tax Administration Warrant Re-Examination?" by Sreeja K. & Sebastian T. K. Read it, free of charge, on our website: jota.website/jota/article... #tax #taxadministration #taxation
October 21, 2025 at 9:50 AM
Call for Papers: We invite submissions for a special issue,“The Role of Artificial Intelligence in Shaping Future Tax Systems". Closing date: January 16, 2026.
Find out more: jota.website/jota/announc...
#tax #taxadministration #artificialintelligence #AI
October 20, 2025 at 2:42 PM
NEW PAPER: "Media Discourse Around Taxation In Ireland And The UK In The Wake Of Financial Crisis" by Veronica O’Regan, Philip O’Regan, Sheila Killian & Ruth Lynch from @unioflimerick.bsky.social. Read it, free of charge, on our website: jota.website/jota/article... #tax #taxadministration #taxation
October 20, 2025 at 2:36 PM
NEW PAPER: "Tax Exceptionalism: A View From New Zealand" by Shelley Griffiths & Matthew Handford. Read it, free of charge, on our website: jota.website/jota/article... #tax #taxlaw #taxexceptionalism #taxadministration
October 17, 2025 at 3:11 PM
NEW PAPER: "Understanding The BEPS Project And Other OECD Tax Initiatives Including The Inclusive Framework In The Context Of Treaties And State Inequality?" by Grahame Jackson. Read it, free of charge, on our website: jota.website/jota/article... #tax #taxadministration #BEPS #OECD
October 16, 2025 at 4:20 PM
NEW PAPER: "How Do Multinationals Shift Profits Out Of Indonesia?" by Arnaldo Purba and Alfred Tran. Read it, free of charge, on our website: jota.website/jota/article... #tax #taxadministration #profitshifting
October 3, 2025 at 1:36 PM
NEW PAPER: "Tax Audit Quality: The Role Of Experience And Technology Readiness In A Digital World" by Maarten A. Siglé, Stephan Muehlbacher, Lisette E. C. J. M. van der Hel, Erich Kirchler. Read it, free of charge, on our website: jota.website/jota/article...
October 1, 2025 at 11:01 AM
Volume 10 Issue 1 of the Jourmal of Tax Administration is now available to read, free of charge, on our website: jota.website/jota/issue/v...
#tax #taxadministration #taxlaw #taxexceptionalism #taxation
September 18, 2025 at 12:15 PM
Call for Papers: We invite submissions for a special issue,“The Role of Artificial Intelligence in Shaping Future Tax Systems”, exploring the transformative potential of AI across tax administration, enforcement, compliance, policy design, & taxpayer services. Read more: jota.website/jota/announc...
August 19, 2025 at 3:09 PM
Call for Papers: We invite submissions for a special issue,“The Role of Artificial Intelligence in Shaping Future Tax Systems”, exploring the transformative potential of AI across tax administration, enforcement, compliance, policy design, & taxpayer services. Read more: jota.website/jota/announc...
July 29, 2025 at 10:50 AM
NEW PAPER: "The Taxation of Cryptoassets in India: A Review of Evolving Tax Policy and Law" by Tarun Jain. Read it, free of charge, on our website: jota.website/jota/article...
November 22, 2024 at 3:18 PM
NEW PAPER: "Solving Challenges in the Levy and Collection of the Goods and Services Tax on Virtual Digital Assets (Cryptoassets) in India" by Manohar Samal. Read it, free of charge, on our website: jota.website/jota/article...
November 22, 2024 at 1:51 PM
NEW PAPER: "Cryptocurrencies: An Empirical View from a Tax Perspective" by Andreas Thiemann of the @ec.europa.eu's Joint Research Centre. Read it, free of charge, on our website: jota.website/jota/article...
November 22, 2024 at 9:51 AM
NEW PAPER: "Challenges that Cryptoasset Anonymity Creates for Tax Administration" by Sergio Avalos of Maastricht University. Read it, free of charge, on our website: jota.website/jota/article...
November 21, 2024 at 10:34 AM
NEW PAPER: "The Case for Stronger Scrutiny of the Deductibility of Crypto Losses" by @vincentooi.bsky.social of SMU Yong Pung How School of Law. Read it, free of charge, on our website: jota.website/jota/article...
November 20, 2024 at 5:04 PM
NEW PAPER: "Understanding Non-Fungible Tokens and the Income Tax Consequences" by Elizabeth Morton & Michael F. Curran. Read it, free of charge, here: jota.website/jota/article...
November 20, 2024 at 4:57 PM
The latest issue of JOTA is available, free of charge, here: jota.website/jota/issue/v.... This special issue on “The Taxation of Cryptoassets” was guest edited by Stjepan Gadžo (Associate Professor, University of Rijeka, Faculty of Law, Rijeka, Croatia).
November 20, 2024 at 3:52 PM