Journal of Tax Policy, Economics, and Accounting (TAXPEDIA) recognizes the importance of maintaining accessible, accurate, and durable records of its published scholarship. The journal is published by MUC Tax Research Institute and maintains an online archive of its issues and articles through its official OJS platform.

Digital preservation aims to support continued access to published article files, abstracts, bibliographic metadata, supplementary materials, editorial notices, and journal issue records. Preserved records should retain their scholarly identity and remain sufficiently accurate for citation and verification.

The journal's issue archive provides access to previously published volumes and issues. Each published article should maintain consistent information on author names, article title, abstract, volume, issue, publication date, DOI where assigned, copyright, license, and relevant publication status.

The publisher should establish and document suitable backups of the OJS database, article files, metadata, and essential website configurations. Internal procedures should identify backup frequency, storage locations, authorized personnel, access security, and recovery responsibilities. Backup arrangements must be reviewed to confirm they support recovery after technical disruption.

Distributed preservation services and institutional repositories may provide additional continuity. TAXPEDIA should publicly identify an external preservation program, such as PKP Preservation Network, LOCKSS, CLOCKSS, or Portico, only after its actual use or participation has been verified. Registration of DOIs alone must not be represented as a complete digital preservation service.

Authors may share and deposit their scholarly work in accordance with the journal's copyright and Creative Commons arrangements. Deposited records should acknowledge TAXPEDIA as the original publication venue and provide a DOI or permanent journal link where available.

Formal corrections, Expressions of Concern, and retractions should remain linked to affected articles. Published scholarly records should not be silently deleted or replaced. If hosting arrangements change, the publisher should make reasonable efforts to protect archived files, publication metadata, and persistent references.

Journal of Tax Policy, Economics, and Accounting (TAXPEDIA)