September 6, 2024

Digital Technologies, Tax Administration, and Taxpayer Rights

Michael Hatfield is the Dean Emeritus Roland L. Hjorth Professor of Law, University […]

August 8, 2024

Tax administration by area-boys: challenges, benefits, and intersection with formal institutions

Dr. Jacob Aondohemba Iormbagah Department of Accounting, Joseph Sarwuan Tarka University, Makurdi, Nigeria […]

March 14, 2024

Who is the one to blame? The implementation of problematic tax regulation 

Dr Rodrigo Ormeño-Pérez Department of Accounting and FinanceKemmy Business School, University of Limerick, Ireland […]

October 14, 2023

A possible new chapter in voluntary disclosure of offshore assets in Brazil

Phelippe Toledo Pires de Oliveira, Lecturer at IBMEC Brasília Tax amnesties have been […]

January 7, 2023

Empathy games: should they be played? Enforcement at any cost!

Carlene Wynter, Aston University Tax authorities are empowered by the state to enforce […]

October 10, 2022

Reflections on Managing Funded Research: The Fiscal Citizenship Project

Lynne Oats, Professor of Taxation and Accounting, Exeter University I am honoured to […]

September 28, 2022

Tax nudging using online surveillance – is this a no-go area?

Mpumi Monageng, Senior Lecturer and researcher at University of Pretoria, South Africa In […]

August 24, 2022

Another check of the temperature of tax teaching in the UK

Stephen Daly (Senior Lecturer, King’s College London) and Amy Lawton (Lecturer in Tax […]

July 29, 2022

On a slippery slope: tax policy development in New Zealand

Dr Adrian Sawyer – SJD, M.Com, LLB, FCA, FCPA, Barrister & Solicitor of […]

June 7, 2022

Do we still need national and EU lawmakers when we already have the OECD?

Stefanie Geringer, Researcher at the University of Vienna and senior associate at BDO […]