Journal of Tax Administration

About the Journal

The Journal of Tax Administration (JOTA) is a peer-reviewed, open access journal concerned with all aspects of tax administration. A joint venture between the University of Exeter and the Chartered Institute of Taxation (CIOT), it has been in publication since 2015.

Designed to provide an interdisciplinary forum for research into tax administration, JOTA publishes academic papers, commentaries, short notes, and reviews by academics, tax practitioners, and policymakers.

We cover topics such as tax compliance, global tax administration developments, tax authority organisation, and comparative tax administration, viewed from accounting, economic, psychological, sociological, anthropological, and legal perspectives.

Announcements

Call for Papers: JOTA – “The Role of Artificial Intelligence in Shaping Future Tax Systems”

25-07-2025

The Journal of Tax Administration invites submissions for a special issue on “The Role of Artificial Intelligence in Shaping Future Tax Systems”, exploring the transformative potential of AI across tax administration, enforcement, compliance, policy design, and taxpayer services.

AI-driven technologies — including machine learning, big data analytics, and advanced automation — are reshaping tax systems around the world. From modernising taxpayer services and enhancing audit effectiveness to informing policy design and improving operational efficiency, AI offers significant opportunities to strengthen tax administration. At the same time, the integration of AI raises critical challenges related to trustworthiness, fairness, transparency, and governance that demand careful scrutiny.

This special issue aims to bring together contributions from economics, behavioural science, public policy, data science, law, information systems, computer science, and related fields to advance our understanding of AI’s role in shaping modern tax systems.

Current Issue

Vol. 10 No. 1 (2025): General Issue

Image of Cover of JOTA Volume 10 Issue 1

This general issue of JOTA includes an selection of research articles relating to various aspects of tax administration:

Maarten A. Siglé, Stephan Muehlbacher, Lisette E. C. J. M. van der Hel, Erich Kirchler - Tax Audit Quality: The Role Of Experience And Technology Readiness In A Digital World.

Arnaldo Purba, Alfred Tran - How Do Multinationals Shift Profits Out Of Indonesia?

Grahame Jackson - Understanding The BEPS Project And Other OECD Tax Initiatives Including The Inclusive Framework In The Context Of Treaties And State Inequality.

Shelley Griffiths, Matthew Handford - Tax Exceptionalism: A View From New Zealand.

Veronica O’Regan, Philip O’Regan, Sheila Killian, Ruth Lynch - Media Discourse Around Taxation In Ireland And The UK In The Wake Of Financial Crisis.

Sreeja K., Sebastian T. K. - Does Decentralised Local Tax Administration Warrant Re-Examination?

Published: 18-09-2025