Explore the past and current issues of the eJournal of Tax Research below. You can either download the full edition or individual articles.
Current issue
2025 Volume 23, Number 1
- Full Edition - Volume 23, Number 1
 - Emeritus Professor Binh Tran-Nam – a personal tribute (p6)
 - How CHAID analysis can assist revenue authorities in analysing tax compliance costs (p9)
 - An analysis of the pre- and post-coronavirus pandemic self-assessed tax payments of SME taxpayers in Indonesia (p32)
 - Examining causal linkages in the Balanced Scorecard framework: evidence from the Indonesian tax administration (p62)
 - New Zealand’s tax reform experience – parallels with Australia (p102)
 - The democratisation of international taxation: stemming aggressive tax practices for economic development (p134)
 - International trade and tax performance (p162)