About the Journal

Title Journal of Taxation and Regulatory Framework
DOI 10.37591/JTRF
Frequency  Twice a Year
ISSN  2584-2269
Publisher Law Journals ( An Imprint of  Consortium eLearning Network Pvt Ltd)
Chief Editor Prof. Dr. Azimkhan B. Pathan
Copyright Journal of Taxation and Regulatory Framework (JTRF)
Starting Year  2018
Subject Taxation and Regulatory Framework
Language  English
Publication format  Online
Phone No.  +91-120-4781200
Email id  lawjournals@celnet.in
Mobile No.  +91-7827713832
Website   https://www.lawjournals.celnet.in
Address A-118, 1st Floor, Sector-63, Noida, Uttar Pradesh-201301, India

Scientific Journal Impact Factor (SJIF): 5.024

Index Copernicus (ICV) 2024 = 60.92

Click here for complete Editorial Board

Journal’s Summary

This is a peer reviewed refereed journal that aims at the dissemination and advancement of research in taxation field contributed by the law students, advocates and other professionals of taxation law. The aim of the Journal is to provide a platform to researchers, practitioners, academicians and professionals associated with the field of Taxation and to encourage and promote research across a wide breadth of areas pertaining to Taxation. It's a biannual journal (frequency January-June and July-December), started in 2018.

Focus & Scope

  • Direct Taxation and Income Tax Law: Research on the legal principles, statutory provisions, interpretation, administration, and enforcement of direct taxes, including taxation of individuals, firms, companies, trusts, and other entities under Indian and comparative tax systems.
  • International Taxation and Cross-Border Tax Planning: Studies on international tax principles, tax treaties, Double Taxation Avoidance Agreements (DTAAs), permanent establishments, treaty interpretation, foreign tax credits, cross-border income, tax residency, and emerging challenges in international tax coordination.
  • Transfer Pricing and Multinational Taxation: Research on arm’s-length pricing, associated enterprises, transfer-pricing documentation, comparability analysis, profit attribution, advance pricing agreements, dispute resolution, and taxation of multinational enterprises.
  • General Anti-Avoidance Rules and Tax Compliance: Studies on GAAR, specific anti-avoidance rules, Principal Purpose Test, beneficial ownership, substance-over-form principles, aggressive tax planning, tax evasion, tax avoidance, and regulatory approaches to improving tax compliance.
  • Tax Assessment, Collection, and Recovery: Research on tax deduction and collection at source, advance tax, self-assessment, recovery proceedings, withholding obligations, tax arrears, refunds, tax administration, and legal safeguards governing collection and enforcement.
  • Tax Exemptions, Deductions, and Income Classification: Studies on exempt income, deductions, allowances, perquisites, agricultural income, capital and revenue receipts, clubbing of income, income from different heads, and interpretation of statutory exemptions and incentives.
  • Indirect Taxation and Goods and Services Tax: Research on GST law, input tax credit, supply classification, valuation, registration, compliance, e-invoicing, audits, assessments, refunds, anti-profiteering, place-of-supply rules, and disputes arising under indirect tax regimes.
  • Corporate Taxation and Business Tax Regulation: Studies on corporate income tax, business deductions, minimum taxation, taxation of dividends and capital gains, restructuring, mergers and acquisitions, tax incentives, tax governance, and the fiscal treatment of commercial transactions.
  • Tax Policy and Fiscal Regulation: Research on tax policy design, equity, neutrality, efficiency, redistribution, fiscal federalism, revenue mobilization, tax incentives, behavioural responses, and the economic and regulatory consequences of taxation.
  • Tax Administration and Regulatory Governance: Studies on tax authorities, faceless assessment, digital administration, taxpayer services, compliance systems, tax audits, administrative discretion, accountability, transparency, and institutional reforms in tax governance.
  • Tax Dispute Resolution and Litigation: Research on tax adjudication, appellate authorities, tribunals, courts, advance rulings, settlement mechanisms, alternative dispute resolution, tax controversies, judicial review, and enforcement of tax decisions.
  • Digital Economy and Technology-Driven Taxation: Studies on taxation of digital businesses, e-commerce, online platforms, virtual digital assets, cryptocurrencies, digital services, data-driven business models, automated tax administration, artificial intelligence, and emerging tax challenges created by technology.
  • Taxation of Financial Transactions and Investments: Research on taxation of securities, capital gains, dividends, interest, investment funds, financial instruments, banking transactions, real estate investments, and other income-generating financial activities.
  • Taxpayer Rights and Procedural Fairness: Studies on taxpayer protections, natural justice, privacy, confidentiality, notice and hearing requirements, burden of proof, proportionality, penalties, prosecution, and safeguards against arbitrary tax administration.
  • Comparative and International Tax Policy: Comparative research on taxation systems, regulatory approaches, treaty practices, anti-avoidance measures, tax administration, corporate taxation, and international initiatives affecting domestic tax policy.
  • Indian Taxation Law and Contemporary Regulatory Developments: Research on Indian direct and indirect taxation, the Income-tax Act, GST framework, Finance Acts, judicial decisions, administrative circulars, regulatory reforms, and evolving tax policy. The journal also welcomes interdisciplinary and comparative scholarship where taxation or fiscal regulation forms the central contribution.

Readership: Graduate/ Postgraduate students, Research Scholars, Faculties, Industrialists, Independent Professionals, Government institutions

Indexing: The Journal is indexed in Google Scholar

Submission of Paper: All contributions to the journal are rigorously refereed and are selected on the basis of quality and originality of the work. The journal publishes the most significant new research papers or any other original contribution in the form of reviews and reports on new concepts in all areas pertaining to its focus and scope, thus ensuring its scientific priority and significance.

Manuscripts are invited from academicians, students, research scholars, industrialists, independent professionals and faculties for publication consideration.

Papers are accepted for editorial consideration through email lawjournals@celnet.in/ cle@celnet.in

Subject: Taxation, Law, regulation

Plagiarism: All the articles will be checked through Plagiarism Software before publication.  

Abbreviation: JTRF

Frequency: Two issues per year

Peer Reviewed Policy: Peer review is the most important part of the scientific publication process. Peer review is basically the process of engaging experts to review the articles submitted for publication in journals, this is done in order to validate the research and to enhance the quality of the articles that are published in the journal.

The peer review process is actually a demarcating line that decides what a research is and what is merely a hypothesis. This process screens the articles for their originality or work, their relevance to the previously published work and does the work meet the required standard so as to be published as a research article. The bottom line to conduct a peer review is to eliminate the possibility that science is just another opinion.

Basic design of a peer review process:

1) The process begins with the submission of article to the journal

2) The first step begins as the editor of the journal checks if the article falls under the focus and scope of the journal. If the article does not fall under the focus and scope of the journal it is rejected with feedback and necessary changes to the author, if the article do fall under the focus and scope of the journal it is forwarded to the next step of review.

3) Here the reviewer checks for the originality, validity, significance, theory , evidence and other parameters based on the guidelines of the editors and yardsticks to measure the quality of the article.

4) Reviewer then make necessary comments and send the paper back to the editorial board, a reviewer may accept the paper as it is, reject or suggest changes in the manuscript, this information is conveyed to the authors

5) Editor of the journal then make final decision to publish the article based on the reviewers comments. And finalize the time frame for publishing the article.

6) Finally the accepted articles appear in the publication.

For further details on the publishing process and guidelines that an author and editor should follow, and to know more about the yardstick of the reviewers we would suggest you to go through the Author and Editors Guidelines.

 

Issue Purchase

Readers without a subscription may still purchase individual issues. The following payment options and fees are available.

Purchase Issue: 90.00 (USD)

The payment of this fee will enable you to view, download, and print this issue.

 

Article Purchase

Readers without a subscription may still purchase individual articles. The following payment options and fees are available.

Purchase Article: 30.00 (USD)

The payment of this fee will enable you to view, download, and print this article.

Editorial Board

Author's Guidelines

Publication Ethics & Malpractice Statement

Publisher: Law Journals, an imprint of Consortium E-Learning Network Pvt. Ltd.

Address: A-118, 1st Floor, Sector-63, Noida, Uttar Pradesh-201301, India

Phone no.: 0120-478-1243/ Email: lawjournals@celnet.in/ cle@celnet.in

Editor-in-Chief:

Prof. Dr. Azimkhan B. Pathan

Professor of Law and Head of the Department, GD Goenka University, Sohna Raod (Gurugram), Haryana, India
Email: pathanazim9@gmail.com   Mobile No- +91 7895568299