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The Journal of Tax Administration

@jotajournal.bsky.social
199 followers 147 following 37 posts

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

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The Journal of Tax Administration @jotajournal.bsky.social · 06/08/2026
Congratulations to Professor António Martins, from the University of Coimbra, who has been named JOTA's Reviewer of the Year for 2025/26! Thank you to Professor Martins and all of our reviewers for their help and support. jota.website/jota/announc...
jota.website
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The Journal of Tax Administration @jotajournal.bsky.social · 16/01/2026
‪ Today is the last day to submit papers for our special issue, "The Role of Artificial Intelligence in Shaping Future Tax Systems (eds. Evangelia Chalioti, Christos Kotsogiannis & Luca Salvadori). Full details: jota.website/jota/announc... #tax #AI
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The Journal of Tax Administration @jotajournal.bsky.social · 15/01/2026
Tomorrow is the last day to submit papers for our special issue, "The Role of Artificial Intelligence in Shaping Future Tax Systems (eds. Evangelia Chalioti, Christos Kotsogiannis & Luca Salvadori) Full details: jota.website/jota/announc... #tax #AI
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The Journal of Tax Administration @jotajournal.bsky.social · 14/01/2026
‪Just 2 days until suibmissions close for our special issue, "The Role of Artificial Intelligence in Shaping Future Tax Systems (eds. Evangelia Chalioti, Christos Kotsogiannis & Luca Salvadori) Submit your paper by 16 January 2026! Full details: jota.website/jota/announc... #taxadministration
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The Journal of Tax Administration @jotajournal.bsky.social · 12/01/2026
The submissions period for our special issue, "The Role of Artificial Intelligence in Shaping Future Tax Systems (eds. Evangelia Chalioti, Christos Kotsogiannis & Luca Salvadori) closes on Friday! Submit your paper by 16 January 2026! jota.website/jota/announc... #tax #taxadministration
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The Journal of Tax Administration @jotajournal.bsky.social · 08/01/2026
The submissions deadline for our special issue, "The Role of Artificial Intelligence in Shaping Future Tax Systems (eds. Evangelia Chalioti, Christos Kotsogiannis & Luca Salvadori) is almost here! Submit your paper by 16 January 2026! jota.website/jota/announc... #tax #taxadministration
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The Journal of Tax Administration @jotajournal.bsky.social · 05/01/2026
‪Just 11 days until the submissions deadline for our special issue, "The Role of Artificial Intelligence in Shaping Future Tax Systems (eds. Evangelia Chalioti, Christos Kotsogiannis & Luca Salvadori). Submit your paper by 16 January 2026! jota.website/jota/announc... #tax #taxadministration
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The Journal of Tax Administration @jotajournal.bsky.social · 19/12/2025
REMINDER: The submissions deadline for our special issue, "The Role of Artificial Intelligence in Shaping Future Tax Systems”, to be edited by Evangelia Chalioti, Christos Kotsogiannis & Luca Salvadori, is 16 January 2026. Full details here: jota.website/jota/announc... #tax #taxadministration
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The Journal of Tax Administration @jotajournal.bsky.social · 12/12/2025
‪ CALL FOR PAPERS: The submissions deadline for our special issue, "The Role of Artificial Intelligence in Shaping Future Tax Systems” (editors: Evangelia Chalioti, Christos Kotsogiannis & Luca Salvadori) is 16 January 2026. Full details here: jota.website/jota/announc... #tax #taxadministration
jota.website
Call for Papers: JOTA – “The Role of Artificial Intelligence in Shaping Future Tax Systems” | Journal of Tax Administration
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The Journal of Tax Administration @jotajournal.bsky.social · 27/11/2025
REMINDER: The submissions deadline for our special issue, "The Role of Artificial Intelligence in Shaping Future Tax Systems”, to be edited by Evangelia Chalioti, Christos Kotsogiannis & Luca Salvadori, is 16 January 2026. Full details here: jota.website/jota/announc... #tax #taxadministration
jota.website
Call for Papers: JOTA – “The Role of Artificial Intelligence in Shaping Future Tax Systems” | Journal of Tax Administration
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The Journal of Tax Administration @jotajournal.bsky.social · 21/11/2025
JUST PUBLISHED on the @TARC2013 blog - Arnaldo Purba and Alfred Tran's post about their paper, "How Do Multinationals Shift Profits Out Of Indonesia?", which appears in the latest issue of JOTA. Read their post here: sites.exeter.ac.uk/tarc/2025/11...
sites.exeter.ac.uk
How Do Multinationals Shift Profits Out of Indonesia?
Arnaldo Purba, Sampoerna University, South Jakarta, Indonesia; Directorate General of Taxes, Indonesia. Email: arnaldo.purba@sampoernauniversity.ac.id Alfred Tran, The Australian National University, ...
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The Journal of Tax Administration @jotajournal.bsky.social · 20/11/2025
JUST PUBLISHED: Maarten A. Siglé, Stephan Muehlbacher,Lisette E. C. J. M. van der Hel & Erich Kirchler discuss their JOTA paper, "Tax Audit Quality: The Role Of Experience And Technology Readiness In A Digital World", on @TARC2013's blog: sites.exeter.ac.uk/tarc/2025/11...
sites.exeter.ac.uk
When Experience Meets Tech: Rethinking Tax Audit Quality in a Digital Era
Maarten A. Siglé, Nyenrode Business University, Netherlands Tax Administration (NTA), The Netherlands, ORCID 0000-0001-5787-8920. Stephan Muehlbacher, Karl Landsteiner University of Health Sciences, D...
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The Journal of Tax Administration @jotajournal.bsky.social · 20/11/2025
Grahame Jackson 's post about his JOTA paper, "Understanding The BEPS Project And Other OECD Tax Initiatives Including The Inclusive Framework In The Context Of Treaties And State Inequality?", is live on the @TARC2013 blog: sites.exeter.ac.uk/tarc/2025/11...
sites.exeter.ac.uk
Understanding The BEPS Project And Other OECD Tax Initiatives Including The Inclusive Framework In The Context Of Treaties And State Inequality
Grahame Jackson, ADIT CTA (Fellow); Partner, Hassans International Law Firm, Gibraltar. The current discourse around tax reform is one that emphasises the moral problems of tax evasion and avoidance. ...
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The Journal of Tax Administration @jotajournal.bsky.social · 21/10/2025
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
First page of "Does Decentralised Local Tax Administration Warrant Re-Examination?" by Sreeja K. & Sebastian T. K., published in issue 10(1) of The Journal of Tax Administration.
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The Journal of Tax Administration @jotajournal.bsky.social · 20/10/2025
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
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The Journal of Tax Administration @jotajournal.bsky.social · 20/10/2025
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
First page of "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 published in the Journal of Tax Administration, Volume 10 Issue 2
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The Journal of Tax Administration @jotajournal.bsky.social · 17/10/2025
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
First page of "Tax Exceptionalism: A View From New Zealand" by Shelley Griffiths & Matthew Handford, from the Journal of Tax Administration, Volume 10 Issue 1
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The Journal of Tax Administration @jotajournal.bsky.social · 16/10/2025
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
First page of "Understanding The BEPS Project And Other OECD Tax Initiatives Including The Inclusive Framework In The Context Of Treaties And State Inequality?" by Grahame Jackson in the Journal of Tax Administration Vol. 10 Issue 1.
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The Journal of Tax Administration @jotajournal.bsky.social · 03/10/2025
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
Cover page of "How Do Multinationals Shift Profits Out Of Indonesia?" by Arnaldo Purba and Alfred Tran in the Journal of Tax Administration Volume 10(1)
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The Journal of Tax Administration @jotajournal.bsky.social · 01/10/2025
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...
Cover page of "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 in Vol 10 Issue 1 of the Journal of Tax Administration
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The Journal of Tax Administration @jotajournal.bsky.social · 18/09/2025
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
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The Journal of Tax Administration @jotajournal.bsky.social · 19/08/2025
We are open to submissions for general issues of the journal. We are happy to consider articles, short notes, commentaries, book reviews, and conference reviews on all aspects of tax administration and from a wide range of academic perspectives. Find out more on our website: jota.website/jota/index
jota.website
Journal of Tax Administration
The Journal of Tax Administration (JOTA) is a peer-reviewed, open access journal concerned with all aspects of tax administration. JOTA publishes academic papers, commentaries, short notes, and review...
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The Journal of Tax Administration @jotajournal.bsky.social · 19/08/2025
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...
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The Journal of Tax Administration @jotajournal.bsky.social · 29/07/2025
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...
JOTA Logo
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The Journal of Tax Administration @jotajournal.bsky.social · 28/07/2025
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...
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The Journal of Tax Administration @jotajournal.bsky.social · 16/05/2025
We are pleased to announce that our Reviewer of the Year award for 2024/25 has been presented to Dr. Mayya Konovalova from the Birmingham Business School, University of Birmingham. We are extremely grateful to Dr. Konovalova for her outstanding review and contribution to JOTA.
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The Journal of Tax Administration @jotajournal.bsky.social · 18/12/2024
Just published on the @uofebusiness.bsky.social's TARC blog: "Solving Challenges in the Levy and Collection of the Goods and Services Tax on Virtual Digital Assets (Cryptoassets) in India", by Manohar Samal, based on the author's recent commentary in JOTA: sites.exeter.ac.uk/tarc/2024/12...
sites.exeter.ac.uk
Solving Challenges in the Levy and Collection of the Goods and Services Tax on Virtual Digital Assets (Cryptoassets) in India
Explore the challenges of levying and collecting GST on virtual digital assets in India, addressing regulatory issues, compliance, and tax policy solutions.
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The Journal of Tax Administration @jotajournal.bsky.social · 17/12/2024
Just published on the @uofebusiness.bsky.social's TARC blog: "Taxing Bitcoin: A New Source of Revenue", by Andreas Thiemann, discussing his recently published article in JOTA, "Cryptocurrencies: An Empirical View from a Tax Perspective": sites.exeter.ac.uk/tarc/2024/12...
sites.exeter.ac.uk
Taxing Bitcoin: A New Source of Revenue?
Explore how taxing Bitcoin could serve as a new revenue source, discussing its economic potential, taxation challenges, and implications for public finance.
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The Journal of Tax Administration @jotajournal.bsky.social · 13/12/2024
Just Published: @vincentooi.bsky.social's post about his paper, "The Case for Stronger Scrutiny of the Deductibility of Crypto Losses", which appears in the latest issue of JOTA, is live on the @uofebusiness.bsky.social's Tax Administration Research Centre blog: sites.exeter.ac.uk/tarc/2024/12...
sites.exeter.ac.uk
The Case for Stronger Scrutiny of the Deductibility of Crypto Losses
Examine the need for stronger scrutiny of crypto loss deductions, addressing compliance challenges, tax policy gaps, and implications for digital assets.
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The Journal of Tax Administration @jotajournal.bsky.social · 13/12/2024
Dr. Elizabeth Morton blogs about her recent paper, "Understanding Non-Fungible Tokens and the Income Tax Consequences", co-authored by Michael Curran & published in JOTA, on the @uofebusiness.bsky.social's Tax Administration Research Centre blog, here: sites.exeter.ac.uk/tarc/2024/12...
sites.exeter.ac.uk
Taxing Non-Fungible Tokens
Learn how NFTs are taxed, their classification as assets, and the challenges they pose to tax policies and global digital economy regulations.
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The Journal of Tax Administration @jotajournal.bsky.social · 22/11/2024
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...
First page of "The Taxation of Cryptoassets in India: A Review of Evolving Tax Policy and Law" by Tarun Jain from Volume 9 Issue 1 of the Journal of Tax Administration
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The Journal of Tax Administration @jotajournal.bsky.social · 22/11/2024
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...
First page of "Solving Challenges in the Levy and Collection of the Goods and Services Tax on Virtual Digital Assets (Cryptoassets) in India" by Manohar Samal, from Volume 9, Issue 1 of the Journal of Tax Administration
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The Journal of Tax Administration @jotajournal.bsky.social · 22/11/2024
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...
Front Cover of paper by Andreas Thiemann, "Cryptocurrencies: An Empirical View from a Tax Perspective" from Volume 9 Issue 1 of the Journal of Tax Administration
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The Journal of Tax Administration @jotajournal.bsky.social · 21/11/2024
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...
First page of article by Sergio Avalos, "Challenges that Cryptoasset Anonymity Creates for Tax Administration" in Volume 9 Issue 1 of the Journal of Tax Administration.
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The Journal of Tax Administration @jotajournal.bsky.social · 20/11/2024
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...
First page of article by Vincent Ooi, "The Case for Stronger Scrutiny of the Deductibility of Crypto Losses" in Volume 9 Issue 1 of the Journal of Tax Administration.
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The Journal of Tax Administration @jotajournal.bsky.social · 20/11/2024
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...
First page of article by Elizabeth Morton & Michael Curran, "Understanding Non-Fungible Tokens and the Income Tax Consequences" in the Volume 9, Issue 1 of the Journal of Tax Administration
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The Journal of Tax Administration @jotajournal.bsky.social · 20/11/2024
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).
Cover of Volume 9 Issue 1 of the Journal of Tax Administration
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