Recognized Scholarly Fields

Tax Policy & Fiscal Systems: Tax Policy, Tax Reform and Fiscal Regulation includes tax policy formulation, tax reform, taxation systems, fiscal policy and fiscal systems, tax regulation, legal and regulatory dimensions of taxation, tax-policy evaluation, tax-system design, and institutional arrangements governing taxation. Tax Incidence, Tax Burdens and Economic Behavior includes tax incidence, effective tax burdens, taxation and economic behavior, tax incentives, fiscal instruments, taxpayer responses to taxation, distributional effects of taxation, tax equity, tax fairness, and the economic consequences of tax-policy choices. Fiscal Decentralization and Institutional Fiscal Systems includes fiscal decentralization, subnational taxation, local taxation, intergovernmental fiscal relations, fiscal institutions, tax-revenue systems, fiscal governance, and institutional or regulatory changes affecting the operation and effectiveness of taxation systems.

Tax Administration & Governance: Tax Administration and Institutional Capacity includes tax administration, institutional capacity, tax authority performance, tax administration effectiveness, institutional effectiveness, tax-system implementation, administrative reform, organizational capabilities, and public-sector institutions responsible for taxation. Taxpayer Services, Enforcement and Accountability includes taxpayer services, tax enforcement, tax administration practices, taxpayer assistance, administrative accountability, tax governance, institutional transparency, administrative performance, and the relationships between tax authorities and taxpayers. Tax Administration Modernization and Digital Systems includes tax-system modernization, digital and electronic tax administration, electronic tax services, tax information systems, technology-enabled administration, digital tax reporting, administrative innovation, and the effectiveness of technological transformation within taxation institutions.

Tax Compliance & Taxpayer Behavior: Tax Compliance and Non-Compliance includes voluntary and enforced tax compliance, tax non-compliance, compliance intentions, compliance behavior, tax avoidance, tax aggressiveness, compliance determinants, regulatory compliance, tax enforcement responses, and institutional factors influencing taxpayer compliance. Tax Morale, Fairness and Taxpayer Perceptions includes tax morale, taxpayer attitudes, taxpayer perceptions, perceived tax fairness, institutional trust, perceived legitimacy, taxpayer motivation, behavioral responses to taxation, and psychological or social factors influencing tax-related decisions. Behavioral Taxation and Informal Economic Activity includes behavioral taxation, experimental tax research, taxpayer decision-making, behavioral responses to tax policy, taxation of informal economic activities, informal-economy compliance, tax-related behavioral interventions, and the interaction between economic behavior and taxation institutions.

Accounting, Reporting & Taxation: Financial Accounting and Tax Reporting includes financial reporting and taxation, corporate tax reporting, accounting for taxation, taxation-related financial disclosures, financial reporting practices affecting taxation, and the relationships between accounting information and tax-related outcomes. Tax Disclosure, Transparency and Reporting Behavior includes tax disclosure, tax transparency, tax-related corporate reporting, taxation-related earnings management, tax aggressiveness and reporting behavior, reporting quality, corporate tax information, and institutional or regulatory influences on tax-related reporting practices. Tax-Related Accounting Information and Decision-Making includes accounting information for tax decision-making, tax-related managerial accounting, management accounting applications in taxation, tax planning, corporate tax strategy, accounting-based tax analysis, and financial or managerial decisions that have a substantive relationship with taxation.

Auditing, Assurance & Tax Accountability: Tax Auditing, Assurance and Reporting Quality includes tax auditing, tax assurance, audit quality and tax reporting, tax-related audit procedures, assurance over tax information, tax reporting reliability, and the influence of auditing practices on taxation-related reporting and compliance. Internal Control, Corporate Governance and Tax Behavior includes internal control and tax compliance, governance mechanisms and tax behavior, corporate governance and tax outcomes, organizational accountability, internal oversight, governance-related tax decisions, and institutional mechanisms influencing tax compliance or tax reporting. Public-Sector Auditing and Fiscal Accountability includes public-sector auditing in fiscal or taxation contexts, audit and fiscal governance, public accountability, fiscal transparency, taxation-related public-sector assurance, oversight of tax administration, and institutional accountability associated with taxation and fiscal management.

Taxation, Sustainability & Development: Environmental Taxation and Green Fiscal Policy includes environmental taxation, carbon taxation, green fiscal policy, environmental tax instruments, fiscal incentives for environmental protection, taxation-related climate policy, and fiscal instruments supporting sustainability and environmental objectives. Taxation and Sustainable Economic Development includes taxation and sustainable development, taxation and development, fiscal instruments for sustainability, tax-policy implications for development, taxation and social welfare, tax-related distributional effects, and taxation policies supporting inclusive or sustainable economic outcomes. Business Taxation, SMEs and Societal Outcomes includes taxation of small and medium-sized enterprises, SME tax compliance, tax incentives for enterprises, business taxation and development, tax burdens on economic activity, taxation and social welfare, and the implications of taxation for firms, communities, institutions, and broader development objectives.

Scope Eligibility

All six fields expressly recognized above form ATR’s main scholarly scope and have equal standing. A manuscript may establish eligibility through a substantive contribution to any one recognized field without integrating several fields. Incidental mention of taxation is insufficient. Interdisciplinary work in accounting, auditing, economics, finance, governance, management, public administration, law, sustainability, information systems, or behavioral science must make a clear taxation or fiscal research contribution.

ATR welcomes studies from all regions and economic settings, including local, single-country, comparative, cross-country, organizational, and institutional studies, when their research question and contribution have broader scholarly relevance. Emerging areas include digital taxation, AI and tax administration, international taxation, information exchange, tax transparency, environmental and carbon taxation, and institutional transformation.

The journal accepts English-language Research Papers and Literature Review Papers only. Quantitative, qualitative, mixed-method, experimental, archival, econometric, computational, case-based, and other defensible research designs may be used. Review methods may include narrative, integrative, systematic, scoping, bibliometric, or meta-analytical approaches when transparently described and supported by substantive synthesis. Conceptual and policy-oriented contributions may be developed within an eligible manuscript type; they are not separate categories.

Scholarly Contribution

Submissions should identify a meaningful problem or knowledge gap, use an appropriate and defensible method, and support conclusions with credible evidence or critical synthesis. Contributions may be empirical, theoretical, conceptual, methodological, institutional, behavioral, practical, or policy-oriented. Implications for tax authorities, policymakers, taxpayers, firms, professionals, and society must remain proportionate to the evidence and study limitations.

Authors must report procedures actually undertaken. Systematic searching, PRISMA use, bibliometric mapping, meta-analysis, and other specialized methods must not be claimed without corresponding records and procedures. Mapping or descriptive listing alone is insufficient without substantive scholarly interpretation. Scope relevance and methodological sophistication do not guarantee acceptance; independent screening and peer review also assess originality, rigor, integrity, and contribution.

Accepted Manuscript Types and Author Guidelines →