Data Sharing and Availability Policy
TAXPEDIA • RESEARCH TRANSPARENCY
Data Sharing and Availability Policy
Transparent evidence, reproducible analysis, and responsible data protection.
Journal of Tax Policy, Economics, and Accounting (TAXPEDIA) encourages transparent reporting and responsible access to research data, analytical materials, and supporting documentation. Data sharing must comply with applicable legal, contractual, ethical, privacy, and intellectual property requirements.
1. Scope of Research Data
Supporting materials may include statistical datasets, financial reporting data, tax policy datasets, interview instruments, anonymized transcripts, analytical code, questionnaires, research protocols, regulatory documents, models, and supplementary tables. Access conditions must reflect the origin and sensitivity of the materials.
2. Data Availability Statement
Authors should provide a clear statement explaining whether research data are publicly available, available upon reasonable request, restricted, or not applicable to the particular research design.
Example:
The data supporting this study are available from the corresponding author upon reasonable request, subject to applicable confidentiality and legal restrictions.
The data supporting this study are available from the corresponding author upon reasonable request, subject to applicable confidentiality and legal restrictions.
3. Confidential Taxpayer and Business Information
Authors must not disclose identifiable taxpayer records, private financial statements, confidential institutional information, protected client records, or sensitive commercial data without appropriate authorization. Restrictions required by law, ethical approval, data-use agreements, or informed consent must be respected. De-identification should be considered where appropriate and effective.
4. Public Datasets and Repositories
Where legally and ethically appropriate, supporting data, research instruments, and analytical code may be deposited in suitable repositories. Authors should provide repository links or persistent identifiers and clearly identify the source and version of data used.
5. Editorial Verification
Editors and reviewers may request information reasonably needed to evaluate the reliability of findings. The journal must not require authors to violate confidentiality or legal restrictions. In cases involving restricted evidence, authors should explain the restrictions and provide permissible alternative verification where feasible.
6. Research Integrity
Data fabrication, falsification, selective misrepresentation, invented observations, and unsupported data availability claims are unacceptable. Concerns may be handled through the journal's research-misconduct and correction procedures.
Journal of Tax Policy, Economics, and Accounting (TAXPEDIA)
MUC Tax Research Institute • Online ISSN 2987-5366
