Publication Fee Policy

Journal of Tax Policy, Economics, and Accounting (TAXPEDIA), published by MUC Tax Research Institute, is committed to promoting the dissemination of scholarly research through an accessible and transparent publication process.

TAXPEDIA does not charge authors any fees for manuscript submission, editorial screening, peer review, article processing, or publication. All stages of the journal's publication process are provided free of charge.

The journal maintains an independent scholarly evaluation process in which manuscript acceptance is determined solely by academic quality, originality, methodological rigor, relevance, and compliance with publication ethics.

TAXPEDIA applies the following official fee structure to all manuscripts submitted for publication consideration.

Total mandatory publication cost for authors: IDR 0 (zero). The journal does not impose submission, processing, review, or publication charges on authors.

Since all manuscript processing and publication services are provided free of charge, authors are not required to make any payment at any stage of the submission, peer-review, revision, acceptance, or publication process. The journal does not require:

• Payment before manuscript submission.
• Payment before or during peer review.
• Payment for minor or major revisions.
• Payment following manuscript acceptance.
• Payment for publication or assignment to a journal issue.
• Payment for access to an official article publication record.

No payment confirmation, bank transfer, invoice, or other financial transaction is required to complete the journal's ordinary publication process.

As TAXPEDIA does not impose article processing charges or any other mandatory publication fees, fee waivers and discounts are not applicable. Likewise, the journal's standard publication process does not involve payment; therefore, refund procedures are not applicable. Authors from all countries and institutional affiliations are subject to the same free publication policy without financial discrimination. No author is required to apply for financial assistance or obtain special approval to benefit from the journal's free submission and publication services.

The journal maintains independent editorial and peer-review procedures. All submissions are evaluated according to their academic merit and compliance with the journal's publication standards. Editorial evaluation considers:

• Relevance to the journal's Aim and Scope.
• Originality and significance of the research contribution.
• Clarity of research questions and objectives.
• Methodological rigor and transparency.
• Reliability of research data, evidence, and sources.
• Quality of scholarly discussion and conclusions.
• Compliance with publication ethics and research integrity.
• Appropriate citation and reference practices.

Free publication does not guarantee acceptance. Every manuscript must satisfy the applicable editorial and peer-review requirements before publication. The journal does not offer paid accelerated review, paid acceptance, or preferential editorial treatment based on financial contributions.

TAXPEDIA operates as an open-access scholarly journal. All published articles are freely accessible through the journal's official website without subscription fees or pay-per-view charges. Readers may access, read, download, and share published scholarly materials in accordance with the applicable copyright and Creative Commons licensing arrangements. The journal's open-access publishing model supports scholarly communication without imposing mandatory financial barriers on either authors or readers.

TAXPEDIA is committed to transparent communication regarding all financial aspects of manuscript processing and publication. Under this policy, the journal does not authorize mandatory payments from authors for submission, peer review, manuscript revision, article processing, or publication. Authors should not respond to payment requests from individuals or third parties claiming that a fee is necessary to secure manuscript acceptance or publication. Any suspicious payment request or inconsistency regarding publication charges should be reported to the Editorial Office through the journal's official contact channel.

The publisher may review its publication funding arrangements as part of the journal's institutional management. Any future proposal to introduce or modify publication charges must be formally approved by the publisher and transparently announced through the official journal website before taking effect. Changes must clearly identify the effective date, the applicable manuscript categories, and any relevant payment conditions. No fee may be imposed retrospectively on manuscripts submitted under the free publication policy without an applicable prior agreement and the authors' informed consent. Until an officially approved change is published, the journal's submission, review, article processing, and publication services remain free of charge.

Authors who require clarification regarding publication charges, manuscript processing, or the journal's free publication policy may contact the Editorial Office. All official fee information must be communicated through the journal's authorized publication channels.

Official Free Publication Statement Journal of Tax Policy, Economics, and Accounting (TAXPEDIA) does not charge any submission fee, peer-review fee, article processing charge (APC), or publication fee. Authors are not required to make payments at any stage of manuscript processing or publication. Editorial and publication decisions are based exclusively on academic merit, peer-review evaluation, and compliance with the journal's scholarly and ethical standards.

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