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Past issues

Below you will find all issues of the eJournal of Tax Research. You can download the full edition of each issue or the individual articles.

2019 Volume 16, Number 3

PDF Full Edition - Volume 16, Number 3, 2019
PDF EditorialDuncan Bentley, Mary Ip and Peter Mellor393
PDF The sharing economy: turning challenges into compliance opportunities for tax administrationsClement Okello Migai, Julia de Jong and Jeffrey P Owens395
PDF The tax compliance decision of the individual in business in the sharing economyMarina Bornman and Jurie Wessels425
PDF The ‘Uberisation’ of e-filing in South AfricaBernadene de Clercq440
PDF Swimming upstream: leveraging data and analytics for taxpayer engagement – an Australian and international perspectiveAmanda Veit474
PDF Behavioural insights in tax collection: getting the legal settings rightEmily Millane and Miranda Stewart500
PDF Estimating tax gap is everything to an informed response to the digital eraNeil Warren536
PDF Identity theft and tax crime: has technology made it easier to defraud the revenue?Mathew Leighton-Daly578
PDF Shifting digital currency definitions: current considerations in Australian and US tax lawKaren Powell and Monica Hope594
PDF The development and testing of a diagnostic tool for assessing VAT compliance costs: pilot study findingsRichard Highfield, Chris Evans and Michael Walpole620
PDF Shifting sands: the unravelling of international exchange of information and disclosure rules on tax mattersRanjana Gupta655
PDF Timeless principles of taxpayer protection: how they adapt to digital disruptionDuncan Bentley679
PDF The digital divide and taxpayer rights – cautionary findings from the United StatesJohn Bevacqua and Victor Renolds714
PDF Jurisdictional responses to base erosion and profit shifting: a study of 19 key domestic tax systemsKerrie Sadiq, Adrian Sawyer and Bronwyn McCredie737
PDF Tax administrative challenges of the digital economy: the Croatian experienceSabina Hodžić762
PDF The transformation of tax administration functions in the automatic exchange of information era – a developing country’s perspectiveSalah Gueydi and Mahmoud M Abdellatif780
PDF Compliance costs matter – the case of South African individual taxpayersKaren Stark and Sharon Smulders801
PDF The Internal Revenue Service’s Future State initiative and its impact on the tax dispute resolution system of the United States: a dispute systems design perspectiveMelinda Jone824

2019 Volume 16, Number 2

2018 Volume 16, Number 1

2017 Volume 15, Number 3

2017 Volume 15, Number 2

2017 Volume 15, Number 1

2016 Volume 14, Number 3

2016 Volume 14, Number 2

2016 Volume 14, Number 1

2015 Volume 13, Number 3

2015 Volume 13, Number 2

2015 Volume 13, Number 1

2014 Volume 12, Number 2

2014 Volume 12, Number 1

2013 Volume 11, Number 3

2013 Volume 11, Number 2

2013 Volume 11, Number 1

2012 Volume 10, Number 3

2012 Volume 10, Number 2

2012 Volume 10, Number 1

2011 Volume 9, Number 3

2011 Volume 9, Number 2

2011 Volume 9, Number 1

2010 Volume 8, Number 2

2010 Volume 8, Number 1

2009 Volume 7, Number 2

2009 Volume 7, Number 1

2008 Volume 6, Number 2

2008 Volume 6, Number 1

2007 Volume 5, Number 2

2007 Volume 5, Number 1

2006 Volume 4, Number 2

2006 Volume 4, Number 1

2005 Volume 3, Number 2

2005 Volume 3, Number 1

2004 Volume 2, Number 2

2004 Volume 2, Number 1

2003 Volume 1, Number 2

2003 Volume 1, Number 1