Article Types and Manuscript Categories
TAXPEDIA • EDITORIAL CLASSIFICATION
Article Types and Manuscript Categories
Scholarly contribution, article structure, and category-specific evaluation.
Journal of Tax Policy, Economics, and Accounting (TAXPEDIA) publishes research and critical scholarly analysis in taxation, economics, accounting, public finance, governance, regulation, and related fields. Manuscript categories are distinguished by their purpose and scholarly contribution rather than merely by the research method used.
1. Original Research Articles
Present new findings based on empirical, quantitative, qualitative, mixed-methods, documentary, comparative, or other systematic research. Authors should establish a research gap, state the objectives, describe the method, present evidence-based results, critically discuss the findings, and explain their scholarly contribution.
Suggested structure: Title; Abstract; Keywords; Introduction; Literature Review where relevant; Method; Results and Discussion; Conclusion; Declarations; References.
Suggested structure: Title; Abstract; Keywords; Introduction; Literature Review where relevant; Method; Results and Discussion; Conclusion; Declarations; References.
2. Literature Review Articles
Provide critical synthesis of existing scholarly research rather than a descriptive list of sources. Eligible approaches may include systematic, scoping, integrative, and critical reviews. The manuscript must explain how literature was located, selected, evaluated, and synthesized. Reporting standards such as PRISMA should be used where appropriate to the review design.
3. Conceptual and Theoretical Papers
Develop, compare, critique, or reconstruct scholarly concepts or theoretical frameworks related to taxation, economics, accounting, public administration, or regulatory studies. Such papers require transparent source selection, an explicit analytical approach, coherent argumentation, and an original conceptual contribution. Empirical data must not be invented merely to fit a standard article structure.
4. Policy Analysis and Regulatory Studies
Examine legislation, fiscal instruments, taxation reforms, public finance measures, regulatory frameworks, or their economic and institutional effects. Articles should identify the policy problem, explain the analytical framework and evidence, assess alternative interpretations or outcomes, and present reasoned implications for policy or practice.
5. Case Studies
Analyze a defined organization, policy implementation, industry, jurisdiction, administrative issue, or other relevant case. Case selection, sources, analytical procedures, context, and limits of generalization must be explained. A case study should contribute transferable analytical insight rather than merely narrating events.
6. Requirements Applicable to All Types
All submitted manuscripts must be original, relevant to the journal scope, methodologically or analytically transparent, appropriately referenced, and compliant with publication ethics. The current Author Guidelines specify manuscripts of approximately 4,000–8,000 words, bilingual abstracts of 200–250 words, 4–5 keywords, and APA-style citations. Any category-specific exceptions require an officially approved editorial policy.
Read Author Guidelines
Journal of Tax Policy, Economics, and Accounting (TAXPEDIA)
MUC Tax Research Institute • Online ISSN 2987-5366


