Volume 16, Issue 3 of the eJournal of Tax Research has now been published. The issue is a Special Issue on the 2018 Atax International Tax Administration Conference, Tax System Integrity in a Digital Age. It is edited by Guest Editor Professor Duncan Bentley and Assistant Guest Editor Mary Ip.

The issue covers a range of outstanding and diverse topics addressing this most important area for tax administration at present:

  • the challenges of the digital age for tax administration and compliance, taxpayer rights and tax dispute resolution, including the impact of the sharing economy on global tax administrations;
  • detailed analysis of a range of key substantive legal and tax system issues related to the digital economy, including implications of behavioural theory for tax collection, the key role for tax gap estimation, digital currency issues and development of a VAT compliance cost diagnostic tool;
  • a number of studies drawing more closely on country perspectives in the context of issues in this field.

The articles in this issue are as follows:

  1. Editorial – Duncan Bentley, Mary Ip and Peter Mellor
  2. The sharing economy: turning challenges into compliance opportunities for tax administrations – Clement Okello Migai, Julia de Jong and Jeffrey P Owens
  3. The tax compliance decision of the individual in business in the sharing economy – Marina Bornman and Jurie Wessels
  4. The ‘Uberisation’ of e-filing in South Africa – Bernadene de Clercq
  5. Swimming upstream: leveraging data and analytics for taxpayer engagement – an Australian and international perspective – Amanda Veit
  6. Behavioural insights in tax collection: getting the legal settings right – Emily Millane and Miranda Stewart
  7. Estimating tax gap is everything to an informed response to the digital era – Neil Warren
  8. Identity theft and tax crime: has technology made it easier to defraud the revenue? – Mathew Leighton-Daly
  9. Shifting digital currency definitions: current considerations in Australian and US tax law – Karen Powell and Monica Hope
  10. The development and testing of a diagnostic tool for assessing VAT compliance costs: pilot study findings – Richard Highfield, Chris Evans and Michael Walpole
  11. Shifting sands: the unravelling of international exchange of information and disclosure rules on tax matters – Ranjana Gupta
  12. Timeless principles of taxpayer protection: how they adapt to digital disruption – Duncan Bentley
  13. The digital divide and taxpayer rights – cautionary findings from the United States – John Bevacqua and Victor Renolds
  14. Jurisdictional responses to base erosion and profit shifting: a study of 19 key domestic tax systems – Kerrie Sadiq, Adrian Sawyer and Bronwyn McCredie
  15. Tax administrative challenges of the digital economy: the Croatian experience – Sabina Hodžić
  16. The transformation of tax administration functions in the automatic exchange of information era – a developing country’s perspective – Salah Gueydi and Mahmoud M Abdellatif
  17. Compliance costs matter – the case of South African individual taxpayers – Karen Stark and Sharon Smulders
  18. 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 perspective – Melinda Jone

The issue is available for download here.

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