Artificial Intelligence and Generative AI Policy
TAXPEDIA • RESPONSIBLE SCHOLARLY TECHNOLOGY
Artificial Intelligence and Generative AI Policy
Responsible use, transparent disclosure, and human scholarly accountability.
Journal of Tax Policy, Economics, and Accounting (TAXPEDIA) recognizes that AI tools may assist research and manuscript preparation. Their use must not undermine originality, accuracy, confidentiality, intellectual property rights, or the independent judgment of authors, reviewers, and editors.
1. Permitted Scholarly Assistance
AI may assist with language improvement, preliminary organization, coding support, or other legitimate tasks when appropriate. Authors must independently verify analytical results, tax regulations, legislative provisions, financial statements, statistical calculations, datasets, bibliographic references, and all factual claims.
2. Disclosure Requirements
Substantive use of generative AI should be disclosed with the tool's name, its purpose, the work performed, and the extent of human review. Routine spelling or punctuation checks do not normally require separate disclosure.
Sample Declaration:
The authors used [tool name] for [specific purpose]. All AI-assisted outputs were independently checked, edited, and verified by the authors, who take full responsibility for the manuscript.
The authors used [tool name] for [specific purpose]. All AI-assisted outputs were independently checked, edited, and verified by the authors, who take full responsibility for the manuscript.
3. Prohibited Uses
AI must not be used to fabricate research data, interviews, statistical findings, legal provisions, financial records, citations, or references; manipulate evidence; conceal plagiarism; or misrepresent research procedures. AI-generated references and regulatory citations must not be included without independent verification.
4. Authorship and Intellectual Responsibility
AI tools cannot be credited as authors or co-authors. Human authors must approve the final manuscript, remain responsible for its originality and accuracy, and respond to legitimate questions concerning the research.
5. Reviewers and Editors
Reviewers and editors must protect confidential manuscripts and unpublished materials. They must not upload identifiable manuscript files, confidential data, or editorial correspondence to third-party AI services without appropriate authorization and safeguards. Peer-review assessments and publication decisions remain human responsibilities.
6. Editorial Assessment of AI Misuse
Where AI misuse is suspected, the editor may seek clarification, supporting documents, additional review, or appropriate corrective action. An AI-detection score alone is not sufficient proof of misconduct. Decisions must be based on verifiable evidence and procedural fairness.
Journal of Tax Policy, Economics, and Accounting (TAXPEDIA)
MUC Tax Research Institute • Online ISSN 2987-5366
