Explore the聽past and current issues of聽the聽eJournal聽of Tax Research聽below. You can either download the full edition or individual articles.
Current issue
2026 Volume 24, Number 1 (Special Issue: 16th International Conference on Tax Administration)
- Full Edition, Volume 24, Number 1
- Navigating transfer pricing complexity: standardisation, cooperation, and transparency (P1)
- The Bonfire of the Privileges? (P38)
- From IRL to URL: the Australian Taxation Office鈥檚 AI overhaul and what it means for Western Australia鈥檚 SMEs (P63)
- Tax, LLMs, RAGs and some soft logic (P91)
- Is cooperative compliance a solution for enhancing tax certainty for foreign mining enterprises in Africa? An examination of domestic and multilateral models (P141)
- Between a tax and a hard place: rethinking third-party appointments in South Africa (P165)
- When anti-avoidance measures and protection of property rights collide (P181)
- Getting nudges right: preserving the equilibrium between taxpayer rights and tax authority powers when nudging taxpayers (P201)
- Technology and tax literacy of small business owners in New Zealand: views from tax practitioners (P231)