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

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

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

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

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

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

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...

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

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

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...

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...

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...

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.

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...

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...

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...

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...

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...

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...

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...

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...

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...

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...

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).