We are pleased to announce the launch of a new academic journal, the Journal of Tax Administration, jointly sponsored by the Chartered Institute of Taxation and the University of Exeter. This open access, peer reviewed and on-line journal provides an interdisciplinary forum for scholars and practitioners to share knowledge and research on issues of concern to tax administrations, governments, the tax practitioner community and wider society. An international editorial board includes leading academics in the field.
Research in this area is currently widely dispersed across a range of outlets making it difficult to keep abreast of. Tax administration can also be approached from a variety of perspectives including, but not limited to, accounting, economics, psychology, sociology and law. JOTA seeks to bring together these disparate perspectives within a single source, to engender more nuanced debate about this significant aspect of socio-economic relations.
The journal’s scope is broad and coverage includes, but is not limited to, tax compliance, tax authority organisation and functioning, comparative tax administration, global developments in tax administration. Submissions are welcome from all disciplinary backgrounds and the editorial team welcomes a wide variety of methodological approaches including analytical modelling, archival, experimental, survey, qualitative and descriptive approaches.
The first issue of the journal is now available at www.jota.website.