Retraction

Retraction Policy

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

Articles published in Journal of Tax Policy, Economics, and Accounting (TAXPEDIA) may be retracted if there is sufficient evidence that the publication contains serious problems affecting the reliability, originality, validity, or ethical integrity of the work.

Grounds for Retraction

1
The findings are shown to be unreliable, either as a result of misconduct, such as data fabrication or falsification, or as a result of honest error, such as miscalculation, methodological error, or incorrect data interpretation.
2
The findings have previously been published elsewhere without proper cross-referencing, permission, disclosure, or sufficient justification, including cases of duplicate or redundant publication.
3
The article contains plagiarism, self-plagiarism, inappropriate text recycling, image manipulation, citation manipulation, or unauthorized use of third-party materials.
4
The article reports unethical research, including the use of data obtained without appropriate consent, approval, permission, or compliance with applicable ethical and legal standards.
5
There is evidence of serious authorship dispute, undisclosed conflict of interest, compromised peer review, or other publication misconduct that affects the credibility of the published article.

Retraction Procedure

  1. Concerns may be raised by readers, authors, reviewers, editors, institutions, or other relevant parties.
  2. The editorial team will conduct an initial assessment to determine whether the concern is credible and requires further investigation.
  3. Authors will be contacted and given an opportunity to respond to the allegation or provide clarification and supporting evidence.
  4. When necessary, the editorial team may consult reviewers, editorial board members, institutions, or independent experts.
  5. If retraction is warranted, TAXPEDIA will publish a retraction notice linked to the original article.
  6. The original article may remain accessible to maintain the scholarly record, but it will be clearly marked as retracted.

Retraction Notice

A retraction notice will clearly identify the retracted article, state the reason for retraction, and indicate who initiated the retraction where appropriate. The notice will be published transparently and linked to the article record.

Important: Retraction is not intended to punish authors, but to correct the scholarly record and protect the integrity of academic communication.

Correction, Expression of Concern, and Withdrawal

Correction Issued when an article contains errors that do not invalidate the overall findings.
Expression of Concern Issued when there are serious unresolved concerns and the investigation is still ongoing.
Withdrawal May apply to manuscripts that are still in the submission, review, editing, or production process before formal publication.
Reference to Retraction Procedure:
The retraction process follows the Retraction Guidelines of the Committee on Publication Ethics (COPE). Further information can be accessed at: COPE Retraction Guidelines.