Journal of Tax Policy, Economics, and Accounting (TAXPEDIA), published by MUC Tax Research Institute, provides immediate open access to its published scholarly articles. Readers may access the full texts without subscription fees, paywalls, or embargo periods. The journal promotes the dissemination of research in taxation, economics, accounting, public finance, business regulation, and related policy studies.

TAXPEDIA supports unrestricted reading of published articles and the responsible exchange of scholarly knowledge. Its approach is informed by the Budapest Open Access Initiative (BOAI), which encourages free access, scholarly visibility, and appropriate reuse of research literature. Open access to journal content does not eliminate copyright, licensing obligations, confidentiality requirements, or third-party rights.

Readers may read, download, search, print, and link to published articles without requesting separate permission merely to access them. Sharing, redistribution, translations, adaptations, and other reuse of licensed article content are permitted according to the conditions of the applicable license. Users must acknowledge the authors and the original publication appropriately.

The journal identifies its published articles under the Creative Commons Attribution-ShareAlike 4.0 International License (CC BY-SA 4.0). Under this license, users may share and adapt licensed material, including for commercial purposes, provided they give appropriate attribution, identify modifications, and distribute shared adaptations under the same or a compatible license. Third-party materials excluded from the article license remain subject to their own permissions.

Under the journal's separately published Copyright Notice, authors retain copyright and grant TAXPEDIA the right of first publication. Authors may deposit their published work in institutional repositories, academic profiles, and personal websites in accordance with the applicable license. Repository records should cite the journal and link to the Version of Record or DOI where available.

Readers are not charged for access to published articles. Reader access fees are distinct from any submission or article processing charges that may apply to authors. Author-facing fees, if any, must be stated transparently in the journal's official Publication Fee policy.

The journal supports accurate publication records, accessible issue archives, persistent article identification, and transparent post-publication notices. Corrections and retractions should be linked to affected articles so that readers can identify the current status of the scholarly record.

CC BY-SA 4.0 Budapest Open Access Initiative

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