Journal of Tax Policy, Economics, and Accounting (TAXPEDIA) requires authors, reviewers, and editors to disclose relevant financial and non-financial interests that may influence, or reasonably appear to influence, research findings, peer review, or editorial decisions.

Conflicts may include employment, consultancy arrangements, financial holdings, research funding, institutional or commercial relationships, personal connections, professional competition, involvement with regulated businesses, or roles in organizations affected by the manuscript's conclusions. A conflict may be actual, potential, or perceived and does not automatically establish misconduct.

Authors must disclose interests relevant to the submitted work, including relationships with research sponsors, consulting clients, tax advisory practices, commercial enterprises, professional associations, and policy stakeholders. Funding sources and the funder's role in study design, analysis, reporting, or publication should be identified. Where no competing interests exist, authors should provide a negative declaration.

Reviewers must disclose relevant personal, professional, institutional, or financial interests before accepting a review assignment. A reviewer must decline or withdraw when impartiality cannot be assured. Confidential manuscript material must not be used for professional, financial, or competitive advantage.

An editor with a material conflict must recuse themselves from handling the relevant manuscript. Submissions from editorial team members or individuals with close ties to the publisher should receive independent assessment. Business relationships and financial support must not influence scientific acceptance decisions.

The editor may request clarification, appoint an independent editor or reviewer, require a revised declaration, or take proportionate action. Material undisclosed interests identified after publication may require a formal correction or other editorial notice.

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