期刊簡介預(yù)計審稿時間：

The core mission Of the Journal Of The American Taxation Association, the leading journal in tax research, is to advance a deeper understanding of tax issues through a multidisciplinary approach. It encourages scholars to use different research methods, including quantitative analysis, case studies, experimental design, and descriptive research, to explore a wide range of topics such as tax policy, tax administration, tax compliance, tax planning, and international taxation.

The publication of the journal not only provides a platform for tax professionals, academics and policy makers to exchange the latest research results, but through the publication of high-quality academic papers, it also helps to shape and drive knowledge development and practice innovation in the field of tax. These findings may address the economic effects of taxation, the impact of tax policy on business behaviour, best practices in tax system design, and the challenges and opportunities of taxation in the context of globalisation.

《美國稅務(wù)協(xié)會會刊》作為稅務(wù)研究領(lǐng)域的權(quán)威期刊，其核心使命是通過多學(xué)科的方法來增進對稅務(wù)問題的深入理解。它鼓勵學(xué)者們運用不同的研究方法，包括定量分析、案例研究、實驗設(shè)計以及描述性研究，來探討稅收政策、稅收管理、稅務(wù)合規(guī)性、稅收籌劃以及國際稅收等廣泛議題。

雜志的出版不僅為稅務(wù)專業(yè)人士、學(xué)者和政策制定者提供了一個交流最新研究成果的平臺，而且通過發(fā)表高質(zhì)量的學(xué)術(shù)論文，它還有助于形成和推動稅務(wù)領(lǐng)域的知識發(fā)展和實踐創(chuàng)新。這些研究成果可能涉及稅收的經(jīng)濟效應(yīng)、稅收政策對企業(yè)行為的影響、稅收制度設(shè)計的最佳實踐，以及稅收在全球化背景下的挑戰(zhàn)和機遇。

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