Journal of Taxation and Regulatory framework

Journal of Taxation and Regulatory framework

The Journal of Taxation and Regulatory Framework [2584-2269(e)] is a peer-reviewed hybrid open-access journal launched in 2018, dedicated to advancing research in the field of taxation. The journal serves as a platform for law students, advocates, and professionals to explore challenges and contribute to the evolving landscape of tax law. It aims to provide a collaborative space for researchers, practitioners, academicians, and professionals associated with taxation.

• Direct Taxation and Income Tax Law: Research on the legal principles, statutory provisions, interpretation, administration, and enforcement of direct taxes, including taxation of individuals, firms, companies, trusts, and other entities under Indian and comparative tax systems.
• International Taxation and Cross-Border Tax Planning: Studies on international tax principles, tax treaties, Double Taxation Avoidance Agreements (DTAAs), permanent establishments, treaty interpretation, foreign tax credits, cross-border income, tax residency, and emerging challenges in international tax coordination.
• Transfer Pricing and Multinational Taxation: Research on arm’s-length pricing, associated enterprises, transfer-pricing documentation, comparability analysis, profit attribution, advance pricing agreements, dispute resolution, and taxation of multinational enterprises.
• General Anti-Avoidance Rules and Tax Compliance: Studies on GAAR, specific anti-avoidance rules, Principal Purpose Test, beneficial ownership, substance-over-form principles, aggressive tax planning, tax evasion, tax avoidance, and regulatory approaches to improving tax compliance.
• Tax Assessment, Collection, and Recovery: Research on tax deduction and collection at source, advance tax, self-assessment, recovery proceedings, withholding obligations, tax arrears, refunds, tax administration, and legal safeguards governing collection and enforcement.
• Tax Exemptions, Deductions, and Income Classification: Studies on exempt income, deductions, allowances, perquisites, agricultural income, capital and revenue receipts, clubbing of income, income from different heads, and interpretation of statutory exemptions and incentives.
• Indirect Taxation and Goods and Services Tax: Research on GST law, input tax credit, supply classification, valuation, registration, compliance, e-invoicing, audits, assessments, refunds, anti-profiteering, place-of-supply rules, and disputes arising under indirect tax regimes.
• Corporate Taxation and Business Tax Regulation: Studies on corporate income tax, business deductions, minimum taxation, taxation of dividends and capital gains, restructuring, mergers and acquisitions, tax incentives, tax governance, and the fiscal treatment of commercial transactions.
• Tax Policy and Fiscal Regulation: Research on tax policy design, equity, neutrality, efficiency, redistribution, fiscal federalism, revenue mobilization, tax incentives, behavioural responses, and the economic and regulatory consequences of taxation.
• Tax Administration and Regulatory Governance: Studies on tax authorities, faceless assessment, digital administration, taxpayer services, compliance systems, tax audits, administrative discretion, accountability, transparency, and institutional reforms in tax governance.
• Tax Dispute Resolution and Litigation: Research on tax adjudication, appellate authorities, tribunals, courts, advance rulings, settlement mechanisms, alternative dispute resolution, tax controversies, judicial review, and enforcement of tax decisions.
• Digital Economy and Technology-Driven Taxation: Studies on taxation of digital businesses, e-commerce, online platforms, virtual digital assets, cryptocurrencies, digital services, data-driven business models, automated tax administration, artificial intelligence, and emerging tax challenges created by technology.
• Taxation of Financial Transactions and Investments: Research on taxation of securities, capital gains, dividends, interest, investment funds, financial instruments, banking transactions, real estate investments, and other income-generating financial activities.
• Taxpayer Rights and Procedural Fairness: Studies on taxpayer protections, natural justice, privacy, confidentiality, notice and hearing requirements, burden of proof, proportionality, penalties, prosecution, and safeguards against arbitrary tax administration.
• Comparative and International Tax Policy: Comparative research on taxation systems, regulatory approaches, treaty practices, anti-avoidance measures, tax administration, corporate taxation, and international initiatives affecting domestic tax policy.
• Indian Taxation Law and Contemporary Regulatory Developments: Research on Indian direct and indirect taxation, the Income-tax Act, GST framework, Finance Acts, judicial decisions, administrative circulars, regulatory reforms, and evolving tax policy. The journal also welcomes interdisciplinary and comparative scholarship where taxation or fiscal regulation forms the central contribution.