Explore the past and current issues of the eJournal of Tax Research below. You can either download the full edition or individual articles.
Current issue
2023 Volume 21, Number 1
- Full Edition- Volume 21, Number 1
- Accounting for uncertain tax positions and lenders' risk evaluations P2
- Detecting profit shifting in Indonesia using the Hines and Rice approach P27
- Practical Compliance Guidelines: Australian tax administration law innovation or overreach? P55
- Exploring the deep determinants of tax revenues P93
- Towards a conceptual framework for tax literacy: a scoping review P122