Journal of Tax Policy, Economics, and Accounting (TAXPEDIA) recognizes authorship as academic credit accompanied by responsibility for the originality, accuracy, and integrity of scholarly work. Contributors must be appropriately acknowledged, and author roles should be reported transparently using the Contributor Roles Taxonomy (CRediT) where applicable.

Listed authors should make a substantial scholarly contribution to the research, participate in drafting or critically revising the manuscript, approve the version submitted or published, and accept responsibility for their contributions and the integrity of the work. Merely providing funding, administrative support, institutional permission, or general supervision does not automatically justify authorship.

Authors should select relevant roles accurately from the 14 CRediT categories:

1. Conceptualization
2. Data Curation
3. Formal Analysis
4. Funding Acquisition
5. Investigation
6. Methodology
7. Project Administration
8. Resources
9. Software
10. Supervision
11. Validation
12. Visualization
13. Writing – Original Draft
14. Writing – Review & Editing

One author may undertake several roles, and roles may be shared among authors. Not every role is relevant to every article. A CRediT role alone does not establish eligibility for authorship.

Each published research article should include an accurate statement identifying the contribution of each author. Names or clearly distinguishable initials may be used.

The corresponding author coordinates submission, author approvals, editorial communication, revisions, and confirmation of final metadata. Author order must be agreed upon by all authors and must not be determined solely by academic rank, employment, institutional position, or financial support.

Gift, honorary, guest, ghost, coercive, purchased, unauthorized, and fictitious authorship are prohibited. Contributors who do not meet authorship criteria should be acknowledged appropriately, with permission where relevant.

Requests to add, remove, or rearrange authors after submission require a written explanation, updated contributions, and confirmation from affected authors. Post-publication changes may require a public correction. Material disputes may be referred to the relevant institution when the journal cannot independently determine intellectual ownership.

Generative AI systems cannot be listed as authors because they cannot assume scholarly accountability or approve a manuscript. Human authors remain responsible for verifying AI-assisted outputs, references, analysis, and conclusions. Material AI use should be disclosed under the journal's AI Policy.

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