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
2024 Volume 22, Number 1
- Full Edition- Volume 22, Number 1
- Assessing the role of losses in uncertain tax planning P2
- Designing orthopaedic boots for a clay-footed giant: unconventional fixes for the international corporate tax system P41
- Financial secrecy, tax havens, and liquidity: evidence from non-US stocks P95
- Demystifying the Value-Added Tax Act implications of fixed property transactions in South Africa P126
- Application of the slippery slope framework: an analysis of the compliance behaviour among Uganda’s corporate small and medium enterprises P149
- How does tax service quality influence SMEs’ tax compliance in Vietnam? The role of trust and knowledge P173