Aims and Scope

Founded in 2005, the Tax Policy Journal (TPJ) ISSN 1833-1726 primarily focuses on accounting, auditing, and accountability, as well as tax policy issues. The TPJ publishes research that advances our understanding of international tax over a diverse range of topics and research methods. TPJ articles deal with most areas of international accounting, including auditing, financial accounting, taxation, social and environmental accounting, and management accounting. The Journal welcomes research that utilizes a wide range of basic and applied research methods, including archival, experimental, survey, analytical, and case study.

The TPJ's founding goal was to bridge the gap between academic researchers and practitioners by publishing papers that are relevant to the development of the field of accounting. Within this context, submissions are expected to make a contribution to the academic accounting literature, including as appropriate the international accounting literature typically found in TPJ and other primary AU-based international accounting journals as well as in leading European, USA, and Canadian academic accounting journals. Applied research findings, critiques of current accounting practices and the measurement of their effects on business decisions, and research-based essays on world affairs which affect accounting practice are all within the scope of the journal.

Although the TPJ welcomes a wide range of topics, papers may be rejected without being sent out for formal review if the paper is deemed outside of the scope of the journal, too narrow in interest or scope, of unacceptable written quality, or as not sufficiently adhering to the style requirements as outlined in the Guide for Authors. We strongly urge all authors interested in TPJ to carefully read the Guide to Authors and to examine some of its more recently published articles. Examples of topics outside the scope of the journal include accounting education, attitudes about the implementation and use of software programs, and tax papers with an economics or finance focus rather than an accounting-related tax focus. Papers using an AU sample must demonstrate a significant international accounting focus.