Copyright and License Statement

Journal of Tax Policy, Economics, and Accounting (TAXPEDIA), published by MUC Tax Research Institute, recognizes and respects the intellectual property rights of authors.

Authors retain copyright in their original scholarly works and grant TAXPEDIA the right of first publication. The journal does not require authors to transfer ownership of their copyright as a condition of publication.

Published articles are made available under the Creative Commons Attribution-ShareAlike 4.0 International License (CC BY-SA 4.0), which permits the sharing and adaptation of licensed materials, including for commercial purposes, provided that the license conditions are respected.

Authors who publish in TAXPEDIA retain copyright in the original content of their scholarly articles. Copyright ownership remains with the respective author or authors, subject to any pre-existing rights, third-party permissions, or applicable legal obligations. The journal does not require an assignment or transfer of copyright ownership from authors to MUC Tax Research Institute. Authors remain responsible for ensuring that their manuscripts do not infringe the intellectual property rights of other parties.

By submitting and agreeing to publish an accepted manuscript in TAXPEDIA, authors grant the journal a non-exclusive right of first publication and authorization to:

• Publish the accepted scholarly article as the journal's Version of Record.
• Make the article freely available through the official journal website.
• Prepare the manuscript for publication through copyediting, formatting, and layout procedures.
• Disseminate the published article and its bibliographic metadata through legitimate academic services.
• Register and maintain the article's DOI and associated metadata, where applicable.
• Maintain the publication record and issue appropriate correction or retraction notices when warranted.

This permission does not transfer copyright ownership to the journal or its publisher. Authors retain the right to use and distribute their work in accordance with the applicable publishing agreement and Creative Commons license.

TAXPEDIA publishes licensed articles under the Creative Commons Attribution-ShareAlike 4.0 International License (CC BY-SA 4.0). This license allows users to exercise the following rights:

These permissions are granted subject to the applicable CC BY-SA 4.0 conditions. Users do not need separate permission from the copyright holder for uses already permitted by the license.

Attribution does not imply that the authors, journal, or publisher endorse a particular use, adaptation, product, or organization.

Authors retain the right to reuse their original work and to make separate, non-exclusive arrangements for its distribution. Subject to applicable rights and license conditions, authors may:

• Share the published article through institutional or subject repositories.
• Distribute copies of their work through academic and professional networks.
• Make the article available through personal or institutional websites.
• Use their published findings in teaching, academic presentations, and scholarly materials.
• Incorporate appropriate portions of their work into subsequent scholarly publications.
• Translate, adapt, or further develop their scholarly work.

When sharing the published article, authors should acknowledge its original publication in TAXPEDIA and provide a link to the Version of Record or registered DOI, where available.

TAXPEDIA supports author self-archiving to increase the visibility, accessibility, and long-term scholarly value of published research. Authors may deposit permissible versions of their work in institutional repositories, academic archives, and other lawful scholarly platforms. When depositing the published Version of Record, authors should include:

• The complete article title.
• The author names.
• The journal title and publication year.
• The volume, issue, and bibliographic information.
• The article DOI or permanent journal URL, where available.
• The applicable Creative Commons license.

Earlier manuscript versions should be clearly identified to distinguish them from the final published article.

The CC BY-SA 4.0 license applies only to materials that the copyright holder is authorized to license. Authors must obtain appropriate permission or establish another lawful basis before including third-party materials such as:

• Copyright-protected images, illustrations, tables, and figures.
• Licensed commercial datasets or proprietary research instruments.
• Substantial excerpts from copyrighted publications.
• Confidential business records or proprietary financial information.
• Materials subject to independent contractual or licensing restrictions.

Any third-party material excluded from the article's Creative Commons license should be identified clearly. Users are responsible for obtaining any additional permissions required for such material.

The journal respects the right of authors to receive appropriate recognition for their scholarly work. Copyright and licensing arrangements do not permit plagiarism, false attribution, fabrication of research findings, misleading modification of scholarly content, or misrepresentation of authorship. Users should clearly distinguish original scholarly conclusions from their own modifications or interpretations. The journal may address verified copyright or attribution concerns through its publication-ethics, complaints, and post-publication correction procedures.

TAXPEDIA should apply the approved copyright and licensing information consistently across:

• The Copyright Notice.
• The Open Access Policy.
• The Author Guidelines and submission declaration.
• The License and Reuse Information page.
• Article landing pages and published full-text files.
• OJS publishing settings and relevant DOI metadata.

The license applicable to an already published article should remain identifiable in its publication record. Historical licenses and previously granted permissions must not be silently replaced by later policy revisions.

The complete Creative Commons Attribution-ShareAlike 4.0 International License and its legally binding terms are available from Creative Commons.

Official Copyright Statement Authors retain copyright in their original scholarly articles and grant the Journal of Tax Policy, Economics, and Accounting (TAXPEDIA) the non-exclusive right of first publication. Published articles are licensed under the Creative Commons Attribution-ShareAlike 4.0 International License (CC BY-SA 4.0). Authors may share, distribute, and reuse their work in accordance with the applicable license and publishing agreement, with appropriate acknowledgment of the original publication in TAXPEDIA.

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