Journal of Taxation and Regulatory Framework (JTRF)
The Journal of Taxation and Regulatory Framework (JTRF) is a distinguished peer-reviewed publication dedicated to advancing research in taxation policy, financial regulations, compliance systems, and public governance. This authoritative journal brings together tax professionals, policymakers, academicians, economists, corporate advisors, legal experts, and financial analysts to explore evidence-based insights shaping modern taxation systems and regulatory environments across the globe.
Covering direct and indirect taxes, GST frameworks, fiscal policy, corporate tax planning, international taxation, regulatory reforms, compliance mechanisms, and risk-based governance, the journal publishes high-quality, peer-reviewed studies that support academic research and professional practice. For experts seeking to stay updated with evolving tax regimes, legal regulations, global compliance standards, and economic reforms, JTRF offers a credible, comprehensive knowledge resource.
What This Journal Covers: Key Focus Areas
The Journal of Taxation and Regulatory Framework explores a broad range of essential and emerging themes in tax policy, financial regulation, and governance systems, including:
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Direct & Indirect Taxation: Covers income tax reforms, GST frameworks, customs policies, excise duties, and evolving digital tax systems.
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Corporate Tax Planning & Financial Strategy: Focuses on tax optimization, transfer pricing, financial reporting, and cross-border fiscal strategies.
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International Taxation & Global Regulatory Standards: Explores double taxation treaties, BEPS guidelines, global compliance norms, and digital economy taxation.
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Public Policy, Fiscal Governance & Revenue Systems: Examines government revenue structures, fiscal administration, audit systems, and policy-driven economic reforms.
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Regulatory Compliance, Law & Risk Management: Highlights regulatory reforms, financial governance policies, anti-corruption measures, and organizational risk controls.
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Tax Technology, Digital Compliance & FinTech Integration: Addresses e-filing tools, automation, AI analytics, blockchain compliance, and digital auditing models.
Who Should Read the Journal
This journal serves a wide community of taxation, finance, and governance professionals:
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Tax consultants and financial advisors seeking the latest updates in tax laws and compliance frameworks.
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Policy makers and regulatory authorities shaping taxation reforms and fiscal governance standards.
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Academicians and researchers exploring taxation systems, economic policy, and regulatory models.
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Corporate finance teams and CFOs engaged in strategic tax planning and compliance management.
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Legal professionals and auditors interpreting tax laws, governance policies, and regulatory obligations.
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Students and educators specializing in taxation, law, finance, and public administration.
Why It Matters
As global tax systems evolve and regulatory expectations rise, the Journal of Taxation and Regulatory Framework plays a crucial role by:
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Publishing impactful research that strengthens tax policy formulation and regulatory governance
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Promoting transparency, accountability, and ethical practices in financial systems
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Encouraging innovation in tax management, compliance automation, and legal interpretation
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Supporting academic growth and contributing to economic policy development
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Fostering collaboration between the taxation sector, legal community, government, and industry experts
With rigorous peer review, scholarly integrity, and global accessibility, the journal contributes to building efficient, compliant, and sustainable taxation and regulatory ecosystems worldwide.
Subscription & Access Options
The Journal of Taxation and Regulatory Framework offers flexible access options designed for institutions, government bodies, corporates, and individual professionals.
- Digital Access: A modern online platform offering instant access to current issues, archived volumes, and a fully searchable database of peer-reviewed articles.
- Print Edition: Professionally printed copies delivered to universities, research institutes, law colleges, corporate offices, libraries, and individual subscribers.
Subscription packages, institutional licenses, and bulk access options are available through the STM Journals distribution system.
Why Choose STM Journals?
STM Journals is committed to excellence in academic publishing through:
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Rigorous peer review ensuring credible and high-quality research
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Global visibility supporting the dissemination of taxation and governance knowledge
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Flexible access formats for digital and traditional learning environments
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Strong focus on advancing taxation policy, financial regulation, and compliance research
For tax experts, regulators, academicians, and governance professionals shaping the future of fiscal and regulatory systems, the Journal of Taxation and Regulatory Framework is a trusted and indispensable scholarly resource.
About Journal
Journal of Taxation and Regulatory Framework (JTRF)
Editor-in-Chief
Prof. (Dr.) Vipin Jain, Director/ Principal, College of Law and legal Studies(CLLS) and College of Management, Teerthankar Mahaveer University,Moradabad, U.P., India
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.
Focus and Scope:
The Journal of Taxation and Regulatory Framework focuses on laws relating to Taxation i.e, Direct & Indirect Tax under which the flow of Economy is complied with various regulations. We welcome all the Practitioners of Taxation, scholars and Professors to contribute their efforts on Taxation law with a view to explore the new ideas and knowledge.
Journal of Taxation and Regulatory Framework is based on original, empirical, and theoretical papers as well as case studies and book reviews covering diverse areas of Taxation that are listed as follows:
- Mechanism of Income Tax
- Income which do not form part of Total Income
- Computation of Total Income under various Heads
- Clubbing of Income, Set-off and carry forward of Losses and Deduction from Total income
- Taxation of different kinds of person
- Collection and Recovery of Tax
- Procedure for Assessment Appeals Revision, Settlement of Cases and Penalties & offence
- Tax Planning & Tax Management
- Wealth Tax Act 1956
- Basic Concept of International Taxation
- General Anti- avoidance Rules
- Goods and Service Tax – GST
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
