Advances in Taxation Research (ATR) is an international, peer-reviewed, open-access scholarly journal dedicated to advancing theory, evidence, methodology, policy, and practice in taxation, tax policy, fiscal systems, tax administration, tax compliance, taxpayer behavior, tax-related accounting and reporting, auditing and fiscal accountability, tax governance, sustainability-related taxation, and related scholarly fields.

ATR provides an international scholarly platform for rigorous original research and critical literature synthesis that develop, test, extend, integrate, or evaluate theories, concepts, relationships, institutions, regulations, policies, practices, technologies, and economic, organizational, behavioral, legal, or societal phenomena relevant to taxation and fiscal research.

Core Scope Principle: ATR is a taxation-centered scholarly journal. All six core research areas recognized below constitute the journal's main scholarly scope and have equal standing in editorial scope assessment. A manuscript may establish its relevance through any one recognized taxation or fiscal research area without being required to integrate multiple research areas.

Research may investigate an individual taxation-related scholarly field or examine substantive relationships among several recognized fields. ATR welcomes theoretically grounded, methodologically defensible, ethically conducted, and policy-relevant research from developed, emerging, and developing economies, provided that its findings or synthesis contribute meaningfully to taxation or fiscal scholarship.

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 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 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.

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.

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.

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.

ATR welcomes research addressing emerging developments that transform taxation, fiscal governance, tax administration, taxpayer behavior, tax-related accounting, and tax reporting.

Digital Taxation, Artificial Intelligence and Technology includes digital taxation, taxation of the digital economy, technology-enabled tax administration, electronic tax systems, digital tax reporting, artificial intelligence in taxation, automation, data analytics in tax administration, digital taxpayer services, and technological innovations affecting taxation systems.

International Taxation, Transparency and Corporate Tax Strategy includes international taxation, cross-border tax issues, international tax policy, tax transparency, information exchange, tax avoidance, tax aggressiveness, corporate tax strategy, and regulatory or institutional developments affecting domestic and international taxation.

Behavioral, Environmental and Sustainability-Related Taxation includes behavioral taxation, experimental tax research, environmental taxation, carbon taxation, sustainability-related taxation, green fiscal policy, behavioral responses to tax regulation, and taxation-related implications of environmental or social transformation.

Taxation and Institutional Transformation includes taxation and institutional change, tax-policy adaptation, fiscal responses to economic or social disruption, regulatory transformation, technological change, administrative modernization, and taxation-related institutional responses to uncertainty, economic shocks, and evolving public-policy challenges.

ATR recognizes that contemporary taxation research intersects with accounting, auditing, economics, finance, corporate governance, management, public administration, law, sustainability, information systems, behavioral science, institutional studies, and related academic disciplines.

Interdisciplinary Scope Principle: Research from an adjacent discipline is eligible when it establishes a clear and substantive scholarly connection with taxation, fiscal systems, tax administration, taxpayer behavior, tax-related accounting or reporting, fiscal governance, or another recognized ATR research domain.

Interdisciplinary manuscripts may address individual, organizational, institutional, economic, financial, legal, environmental, technological, or societal phenomena. However, their taxation-related relevance must form a meaningful part of the research problem, theoretical or conceptual framework, methodology, analysis, findings, discussion, or substantive contribution.

A manuscript is not required to employ multiple disciplines or examine multiple tax variables when it makes a meaningful scholarly contribution within one recognized ATR field. Conversely, the incidental mention of taxation does not establish sufficient alignment with the journal's main scholarly scope.

ATR welcomes rigorous quantitative, qualitative, mixed-method, experimental, quasi-experimental, behavioral, archival, econometric, longitudinal, cross-sectional, comparative, cross-country, panel-data, time-series, case-based, computational, content-analytical, textual, and other defensible original-research approaches relevant to taxation and fiscal scholarship.

The journal also welcomes rigorous narrative, integrative, structured, systematic, scoping, bibliometric, scientometric, meta-analytical, theory-oriented, concept-oriented, and other defensible literature-review methodologies when they provide meaningful synthesis and contribute to the development or critical understanding of taxation-related knowledge.

Conceptual and Policy-Oriented Approaches may be incorporated within an eligible Research Paper or Literature Review Paper when supported by an appropriate research or review design, transparent analytical procedures, and a substantive contribution to taxation-related theory, policy, methodology, or scholarly knowledge. They do not constitute a separate manuscript category.

Methodological Integrity: Authors must accurately identify and report the research or review design actually undertaken. Claims concerning systematic reviews, PRISMA-based procedures, bibliometric analysis, meta-analysis, experimental research, econometric modeling, or other specialized methodological approaches must be supported by the procedures genuinely conducted and the available evidence. Methodological sophistication alone does not guarantee publication.

ATR accepts manuscripts written in English under only two recognized manuscript types: Research Paper and Literature Review Paper.

Research Paper includes original empirical, theoretical, analytical, experimental, quasi-experimental, quantitative, qualitative, mixed-method, econometric, longitudinal, cross-sectional, comparative, cross-country, panel-data, time-series, archival, computational, behavioral, case-based, content-analytical, or other defensible original-research designs. Research must provide a meaningful contribution to taxation or fiscal scholarship, and the reported research design, data, analysis, findings, and conclusions must accurately reflect the procedures and evidence actually used.

Literature Review Paper includes rigorous narrative, integrative, structured, systematic, scoping, bibliometric, scientometric, meta-analytical, theoretical, conceptual, policy-oriented, or other defensible literature-review designs. Reviews should present transparent methods appropriate to their review design and provide substantive synthesis, theoretical or conceptual insight, critical evaluation, methodological understanding, policy-relevant interpretation, or a focused future-research agenda.

Manuscript-Type Principle: Research methods, analytical techniques, theoretical contributions, conceptual approaches, and literature-review methods do not constitute separate manuscript types. Conceptual Papers are not accepted as a separate manuscript category under the current framework. Conceptual and policy-oriented scholarship may be considered within an eligible manuscript type when its design and scholarly contribution meet the journal's requirements.

Bibliometric and mapping-based literature reviews should provide substantive scholarly synthesis rather than descriptive mapping alone. Manuscripts must comply with the applicable journal template, submission requirements, ethical standards, methodological reporting requirements, and independent editorial and peer-review evaluations.

ATR welcomes scholarly work that generates meaningful empirical, theoretical, conceptual, methodological, behavioral, institutional, regulatory, practical, policy, or literature-synthesis contributions within any recognized area of its taxation-centered scholarly scope.

Empirical, Theoretical and Conceptual Contributions include generating, testing, replicating, extending, integrating, refining, challenging, or critically evaluating evidence, theoretical explanations, concepts, relationships, research models, and analytical frameworks relevant to taxation, fiscal governance, tax administration, tax compliance, or other recognized ATR fields.

Methodological and Literature-Synthesis Contributions include developing, adapting, evaluating, or applying appropriate taxation-related research, measurement, econometric, accounting, auditing, behavioral, institutional, fiscal-policy, and review methodologies. Literature synthesis may identify evidence gaps, scholarly debates, theoretical developments, methodological limitations, research patterns, and future directions in taxation and fiscal research.

Policy, Institutional and Practical Contributions include evidence-based implications for policymakers, tax authorities, government institutions, regulators, taxpayers, businesses, accounting and auditing professionals, tax consultants, public institutions, communities, and other relevant decision-makers. Contributions and recommendations should be proportionate to the evidence, research context, methodology, and study limitations.

ATR welcomes taxation-related research conducted within private, public, governmental, nonprofit, financial, entrepreneurial, educational, industrial, technological, institutional, and other relevant organizational or societal settings. Research addressing taxpayers, businesses, tax authorities, accounting and auditing institutions, governments, markets, communities, or public organizations may be considered where it contributes substantively to the journal's recognized taxation or fiscal research fields.

Single-country, multi-country, local, regional, national, international, single-industry, single-market, single-company, and single-organization studies may be eligible when they establish a clear scholarly problem and provide defensible taxation-related theoretical, empirical, conceptual, methodological, institutional, practical, or policy insights.

International or multi-country data are not mandatory. Contextually grounded studies should explain how their findings, analysis, or literature synthesis contribute to broader taxation or fiscal scholarship rather than presenting solely descriptive local information, operational reports, or unsupported policy recommendations.

The journal serves researchers, academics, undergraduate and postgraduate scholars, doctoral researchers, taxation scholars, economists, accountants, auditors, fiscal-policy researchers, tax administrators, tax authorities, tax professionals, policymakers, regulators, public-sector researchers, institutional decision-makers, consultants, business practitioners, and other readers interested in taxation, fiscal governance, tax compliance, tax-related reporting, and related scholarly fields.

Research may be considered outside ATR's scholarly scope when its principal research questions, theoretical or conceptual foundation, analysis, findings, and contributions do not demonstrate a substantive relationship with taxation, fiscal systems, tax administration, tax-related reporting, tax compliance, taxpayer behavior, fiscal governance, or another recognized ATR research area.

Adjacent Disciplinary Research: Studies focused primarily on general accounting, auditing, corporate governance, finance, management, human resource management, marketing, sustainability, public administration, information systems, education, or other adjacent disciplines may fall outside the journal's scope when taxation or fiscal issues are mentioned only incidentally and do not constitute a substantive analytical or scholarly contribution.

For example, a study of corporate governance without a meaningful relationship to tax behavior, tax reporting, fiscal accountability, or taxation-related outcomes would normally fall outside ATR's scope. Likewise, a general accounting, financial-performance, organizational, marketing, or management study should not be submitted merely because taxation appears briefly in its background or implications.

Descriptive reports, consultancy-style accounts, purely operational descriptions, and manuscripts that fail to establish a clear scholarly problem, defensible analytical or review framework, and meaningful contribution to taxation-related knowledge may also be considered unsuitable for publication.

Manuscripts should clearly identify the research or review problem, relevant taxation or fiscal research field, theoretical or conceptual foundation, research objectives, methodology or review methodology, evidence, analysis or synthesis, findings, interpretation, implications, and substantive scholarly contribution.

Scope Assessment: Relevance may be established through one recognized ATR research area without requiring the integration of multiple fields. The relationship with taxation or fiscal issues should be substantive, analytically meaningful, and clearly reflected in the manuscript's scholarly contribution.

Editorial Screening: Manuscripts that clearly fall outside the stated Aims & Scope, do not conform to one of the two accepted manuscript types under the current prospective framework, lack adequate scholarly contribution, or fail essential submission and research-integrity requirements may be declined during initial editorial screening without external peer review.

Publication Eligibility: Alignment with the journal's scholarly scope does not guarantee acceptance or publication. Every manuscript remains subject to originality, research integrity, appropriate methodology or review methodology, scholarly quality, submission compliance, independent peer review, editorial evaluation, and applicable publication-ethics policies. Final editorial decisions remain the responsibility of the authorized academic editor.

The current ATR Aims & Scope framework applies prospectively to new manuscripts submitted following the implementation of this updated policy. All six recognized core taxation research areas have equal standing within the journal's taxation-centered scholarly scope.

Valid manuscripts, prior editorial commitments and decisions, previously published articles, historical manuscript-type classifications, volume and issue assignments, publication dates, bibliographic metadata, DOI records, and other scholarly records established under earlier policies remain part of the journal's permanent scholarly record. They are not retrospectively reclassified, removed, or altered merely to conform to the current framework.

Authors, editors, and reviewers should apply the current framework to new submissions while respecting valid editorial decisions, existing commitments, and publication records associated with manuscripts processed under earlier requirements.

Prospective authors should consult the current manuscript requirements, manuscript template, separate Title Page instructions, publication ethics, peer-review guidelines, Article Processing Charge policy, and other applicable journal information before submitting their work.