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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.

2017 Volume 15, Number 3

PDF Full edition - Volume 15, Number 3, December 2017
PDF The purpose of tax law: A perspective on financial instruments’ fair value adjustments in PortugalAntónio Martins and Daniel Tabordap 387
PDF Encouraging superannuation income streams with tax-free earnings to be taken in a form that provides longevity insuranceRami Hanegbip 402
PDF Tax professionals’ profiles concerning tax noncompliance and tax complexity: Empirical contributions from PortugalAna Clara Borrego, Cidália Maria Mota Lopes and Carlos Manuel Ferreirap 424
PDF GST compliance and challenges for SMEs in MalaysiaYong Mun Ching, Jeyapalan Kasipillai and Ashutosh Sarkerp 457
PDF A cross-cultural study of religiosity and tax compliance attitudes in Malaysia and TurkeyRaihana Mohdali, Serkan Benk, Tamer Budak, Khadijah MohdIsa and Salwa Hana Yussofp 490
PDF The role and dimensions of taxpayer commitment in tax compliance behaviourMarina Bornman and Jurie Wesselsp 506

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