Aim

The Revenue Law Journal (RLJ) is an international, peer-reviewed, open-access journal dedicated to advancing high-quality scholarly research in revenue law, taxation, fiscal policy, customs law, and public finance. The journal aims to provide an interdisciplinary platform for researchers, legal practitioners, policymakers, tax professionals, and academics to publish original research that contributes to the development, interpretation, and application of revenue laws at national, regional, and international levels.

RLJ promotes evidence-based legal scholarship, innovative policy analysis, and comparative research that supports effective tax administration, sustainable fiscal governance, and informed public decision-making.

Scope

Revenue Law Journal welcomes original research articles, review papers, case studies, legal analyses, and policy perspectives in, but not limited to, the following areas:

• Taxation Law and Policy
• Direct and Indirect Taxation
• International Tax Law
• Corporate Taxation
• Customs and Excise Law
• Revenue Administration and Tax Compliance
• Fiscal Policy and Public Finance
• Tax Governance and Regulatory Frameworks
• Constitutional and Administrative Aspects of Taxation
• Value Added Tax (VAT) and Goods and Services Tax (GST)
• Transfer Pricing and Cross-Border Taxation
• Tax Dispute Resolution and Litigation
• Digital Economy and Taxation
• Environmental and Carbon Taxation
• Financial Regulation and Revenue Systems
• Comparative Revenue Law
• Anti-Tax Avoidance and Anti-Evasion Measures
• International Trade and Customs Regulations
• Public Sector Financial Management
• Emerging Issues in Revenue Law and Fiscal Governance

The journal encourages interdisciplinary research that integrates legal, economic, financial, governance, and public policy perspectives to address contemporary challenges in revenue law and taxation worldwide.