Accounting in Europe

We are pleased to announce a call for papers for a special issue on “Tax Policy” to be published in Accounting in Europe. European tax policy is shaped by different actors, such as the European Union via directives, regulations, and court decisions from the European Court of Justice, and member-state legislation for direct and indirect taxes. Moreover, taxation serves three primary purposes in functioning societies: generating revenues to provide public goods and services to the society, redistributing wealth within societies, and steering behavior. The multitude of actors and purposes put taxation at the center of societal developments  and make tax policy a highly relevant topic for multiple parties.

Accounting in Europe is a highly suitable outlet for tax policy research since the journal aims to contribute to policy debate by publishing high-quality articles that provide new insights for research, practice, policy, and regulation. The journal, therefore, welcomes contributions in all areas of accounting, including, but not limited to, analyses of contemporary developments in accounting, auditing, taxation, standard setting, and regulation.

Moreover, Accounting in Europe welcomes papers from a wide range of paradigms and research methods, as long as they are presented in an accessible manner to its mixed academic and practitioner readership and enhance the understanding or the development of accounting, auditing, and taxation either in Europe or for Europe from a global perspective.

Relevant topics for paper submissions to the Special Issue on “Tax Policy” include, but are not limited to,
the following:

• Recent legislative or regulatory changes at the EU or member state level,
• How changes in tax regulation affect financial reporting,
• Tax regulation and incentives to manage earnings,
• Regulation to curb tax avoidance,
• International comparisons of measures of tax avoidance,
• Transfer pricing and tax avoidance,
• Tax harmonization,
• Tax compliance, tax uncertainty, and tax risk,
• Taxation, M&A activity, and segment reporting,
• Taxation of corporations and individuals,
• Accounting for, and valuation of, deferred taxes across tax regimes,
• Issues of value added taxes (e.g., national or cross-border issues),
• Tax administration,
• Taxation of the digital economy,
• Environmental taxes.

Authors should submit their papers to Accounting in Europe by May 31, 2024, indicating they submit to the special issue. Submitted papers shall be in line with the journal's instructions for authors.

The special issue is expected to be published in the spring/summer of 2025.

Authors are welcome to contact the guest editors directly in case of questions.

Instructions for AuthorsSubmit an Article