Aims and Scope

DIGITAX: Journal of Digital Taxation and Fiscal Innovation serves as a scholarly forum for advancing research and informed policy dialogue on the evolution of taxation systems and fiscal governance in the digital era. The journal seeks contributions that offer robust empirical evidence, theoretical advancement, methodological innovation, or comparative policy analysis addressing contemporary challenges in digital taxation and fiscal reform.
The scope includes, but is not limited to, the following areas:

  1. Digital Services Tax (DST), OECD Pillar One and Pillar Two, and Global Minimum Tax
  2. Cross-Border Digital Platform Taxation and Base Erosion and Profit Shifting (BEPS)
  3. Tax Administration Modernization, E-Tax Systems, and Core Tax Digitalization
  4. Artificial Intelligence, Big Data Analytics, and Blockchain Applications in Taxation
  5. Fiscal Policy Innovation, Smart Budgeting, and Revenue Forecasting Systems
  6. Green Taxation, Carbon Tax, and Sustainable Fiscal Policy
  7. Tax Compliance, Digital Reporting, and Behavioral Public Finance
  8. Regulatory Frameworks, Anti-Avoidance Policies, and Fiscal Transparency
  9. Cryptocurrency, Digital Asset, and Fintech Taxation
  10. Digital Transformation and Governance Reform in Public Revenue Systems

The journal prioritizes research that contributes to evidence-based policymaking, strengthens institutional capacity, and fosters innovative fiscal solutions capable of addressing the complexities of the rapidly evolving global digital economy.