One important part of this work is the development of Areas of Research Interest (ARIs), which help communicate the Scottish Government’s evidence needs to external researchers and stakeholders. These publications are creating new opportunities for collaboration and helping to build stronger links between government, academia, and the wider research community.
What Are Scottish Government Areas of Research Interest?
The Scottish Government has begun publishing a series of ARIs covering a range of policy areas. These span scientific, technological, social and economic topics, and identify research priorities that will be important over the medium to long term.
The programme is coordinated by a project team operating under the auspices of the Chief Scientific Adviser for Scotland, working closely with the Chief Social Researcher and the Chief Social Policy Adviser. A Strategic Advisory Board oversees the process, and supporting resources and guidance have been developed to help ARI authors in the Scottish Government to engage effectively with external stakeholders and build lasting research partnerships.
All ARIs are published through the Scottish Government’s online ARI Collections Hub, making it easier for researchers and organisations to understand where evidence is needed most and where their work could have real policy impact. By clearly setting out research priorities, ARIs are helping to strengthen the role of evidence in policymaking across all four Scottish Government priorities.
Spotlight on Tax Policy Research
One example of this approach is the Scottish Government’s Tax Strategy Areas of Research Interest. These identify the core areas where collaboration with researchers can help ensure tax policy is robust, informed by evidence, and responsive to emerging challenges.
The focus is on improving understanding of the full and cumulative impacts of tax policy decisions. Through stronger evidence and collaboration, the aim is to support the development of a fairer and more effective tax system over time.
Launching a New Tax ARI Network
To build on this work, plans are underway to establish a dedicated, permanent Tax ARI Network. Meeting quarterly, the network will bring together policymakers and researchers to share knowledge, discuss emerging evidence, and explore ways that research can better inform policy decisions.
The network has four key objectives:
- Raising awareness of the Tax ARIs and encouraging their use across the research community.
- Providing a platform for researchers to showcase work relevant to taxation.
- Supporting knowledge exchange between researchers and Scottish Government officials.
- Helping researchers gain a deeper understanding of policymaking processes and evidence needs.
Sessions will vary between those led by Scottish Government colleagues and those led by researchers with expertise in areas of taxation. While the network will be centred on the Tax ARIs, discussions will not be limited to them and related topics are welcomed. Topics may also cover developments in Scotland, across the UK, and internationally.
This network will build on the connections that are already being made, including through Scottish Government’s attendance at the Tax Research Network’s Annual Conference in London to promote the ARI Network, as well as a roundtable event with the Scottish Policy and Research Exchange in 2025.
The Scottish Government will also explore opportunities to fund or co-fund research directly linked to its Areas of Research Interest, subject to available budgets.
Who Can Get Involved?
Membership is open to Scottish Government officials and any external taxation researchers with an interest in our ARIs, even if their research covers other areas, including those working in:
- Universities and academic institutions
- Think tanks
- Non-profit organisations
- Research centres
- Legal and professional services organisations
Membership for those from other organisations will be considered on a case-by-case basis to maintain the Network’s focus on research, rather than political advocacy.
Starting with a Seminar Series
Recognising the importance of building relationships before launching the permanent Network, the team will first host a series of four quarterly seminars to test the model and gauge interest from the research community.
The first session, taking place on Wednesday 18th November 2026 from 10:30-11:30, will focus on the use of evidence in policymaking and will feature colleagues from the Scottish Government’s Office of the Chief Researcher. These seminars will provide an opportunity for researchers and policymakers to connect, learn from one another, and help shape the future direction of the network.
Join the Conversation
For researchers interested in taxation and evidence-informed policymaking, this is an exciting opportunity to contribute to an emerging community of practice. By strengthening collaboration between research and government, the Tax ARI Network aims to ensure that high-quality evidence continues to play a central role in shaping tax policy in Scotland.
To receive updates about the network, seminar series, and upcoming events, interested participants can register their interest through the sign-up form.


