General Information for Authors

Journal of Tax Policy, Economics, and Accounting (TAXPEDIA), published by MUC Tax Research Institute, welcomes original academic manuscripts addressing taxation, tax policy, economics, accounting, public finance, governance, business regulation, and related interdisciplinary fields.

The journal seeks manuscripts that demonstrate a relevant research problem, critical engagement with scholarly literature, a well-defined research gap, an appropriate methodological or analytical approach, reliable evidence, and a meaningful contribution to scholarship or evidence-based policymaking.

All submitted manuscripts are subject to initial editorial screening, originality assessment, and the journal's single-blind peer-review process where selected for external review. Authors must prepare their manuscripts in accordance with these guidelines, the official article template, and the journal's publication-ethics policies.

Before submitting a manuscript to TAXPEDIA, authors must ensure compliance with the following requirements:

1. Originality: The manuscript presents original scholarly work and has not been published in substantially the same form elsewhere.
2. Exclusive Consideration: The manuscript must not be simultaneously submitted to another journal or publication outlet.
3. Scope: The research must fall within TAXPEDIA's Aim and Scope.
4. Scholarly Contribution: The article must identify a research problem, scholarly gap, objective, and meaningful contribution.
5. Methodological Integrity: Research methods and analytical procedures must accurately reflect activities undertaken.
6. Evidence: Research findings and conclusions must be supported by sufficient and verifiable evidence.
7. Formatting: The manuscript must follow the official journal template and relevant article-type requirements.
8. Referencing: Citations and references must follow APA 7th edition and appropriate conventions for legal and regulatory sources.
9. Ethics: Authors must comply with applicable research ethics, intellectual property, confidentiality, and publication-integrity requirements.
10. Declarations: The manuscript must include accurate declarations concerning author contributions, funding, competing interests, research ethics, data availability, and AI use, as applicable.
11. Author Approval: All listed authors must approve the submission and agree to be accountable for their scholarly contributions.
12. Online Submission: The manuscript and required supporting documents must be uploaded through the journal's official OJS platform.

TAXPEDIA welcomes research in taxation, economics, accounting, and related policy fields.

Interdisciplinary research is welcome when the relationship between the research question and TAXPEDIA's scope is clearly established.

Authors should select the manuscript category that best represents the nature, objectives, research design, and scholarly contribution of the submitted article.

The standard full-length article requirements apply to original research articles. Adjustments for other article types must be academically justified and consistent with the officially approved submission categories.

Authors must prepare manuscripts using the official TAXPEDIA article template.

The official template takes precedence for detailed typography and layout. Authors should avoid unnecessary decorative formatting, inconsistent heading levels, and illegible images.

Authors must organize their articles logically, ensuring consistency between the research problem, scholarly literature, objectives, methods, findings, conclusions, and declarations.

Research methods must be appropriate to the research objectives, data sources, and disciplinary approach.

No single research method is mandatory for all article types. Authors must explain the procedures relevant to the design actually employed.

A publishable article should make a demonstrable contribution beyond describing an existing issue.

Novelty must be substantiated through engagement with relevant scholarly literature and should not be exaggerated.

References should provide an appropriate foundation for the research problem, theoretical arguments, methodological design, and interpretation. The following recommendations are intended to strengthen scholarly quality:

TAXPEDIA requires citations and references to follow the Publication Manual of the American Psychological Association, Seventh Edition. 9.1. In-Text Citation Examples

The names and dates in these examples are illustrative and do not represent verified bibliographic sources.

9.2. Reference Entry Formats

APA 7 does not normally require the publication city for books. DOI URLs should be used where available. Legal materials should follow applicable source-specific conventions while preserving accuracy and consistency.

Manuscripts discussing taxation, fiscal administration, accounting standards, or public regulation must identify source materials accurately. Authors should:

• Identify the official title, number, and issuing institution of relevant laws or regulations.
• Specify the applicable jurisdiction, analytical period, and relevant legal status.
• Distinguish current regulations from amended, repealed, or historical provisions.
• Prioritize authoritative official documents for legal and regulatory claims.
• Identify data sources, collection periods, measurement units, and responsible institutions.
• Verify the applicable version of accounting standards or technical guidance.
• Distinguish legal requirements from scholarly interpretations or policy recommendations.
• Correctly identify official court decisions, taxation rulings, and administrative decisions where applicable.

Statements concerning current law must be consistent with the legal framework relevant to the period under examination.

Tables, figures, statistical outputs, and supplementary materials must improve the clarity and verifiability of research findings. Authors must:

• Number tables and figures sequentially.
• Use informative titles and explanatory notes.
• Refer to each table and figure in the manuscript text.
• Use appropriate statistical symbols and measurement units.
• Identify the source of data and indicate original or adapted materials.
• Present numerical values consistently in the text and tables.
• Use readable graphs, diagrams, and images.
• Disclose the use of estimates, simulations, or hypothetical examples.
• Provide supporting data, instruments, or analytical code where relevant and legally permissible.
• Obtain permissions for copyrighted third-party materials where required.

Figures, financial statements, or numerical outputs must not be manipulated to misrepresent findings or conceal material information.

Authors must respect research ethics, personal data protection, confidentiality obligations, and applicable intellectual property rights. Where applicable, authors should:

• Obtain the required approval from a competent research ethics body.
• Secure informed consent from research participants.
• Obtain permission for restricted institutional, taxpayer, or commercial data.
• Protect the identity and confidential information of research participants.
• Explain legitimate restrictions on the use or sharing of research data.
• Use appropriate anonymization or de-identification measures.
• Disclose ethical exemptions accurately.

The journal does not require authors to disclose protected taxpayer records or confidential business information unlawfully.

Where formal ethics review was not required, authors should provide an accurate explanation when relevant.

TAXPEDIA requires originality and prohibits plagiarism, fabrication, falsification, inappropriate duplicate publication, and misleading scholarly attribution. Authors must:

• Properly cite borrowed ideas, quotations, data, figures, and arguments.
• Disclose substantial reuse of their previously published work.
• Avoid fabricated or unverifiable references.
• Ensure that the manuscript is not simultaneously submitted to another journal.
• Disclose relevant prior preprints or working-paper versions.
• Comply with applicable third-party intellectual property rights.

Preprints and Previous Versions The journal may consider previously disseminated preprints or working papers in accordance with its official policies. Authors must identify the previous version and provide an appropriate link or reference. Similarity Screening The journal may use similarity-detection software as part of initial editorial assessment. A similarity percentage is a screening indicator rather than conclusive evidence of plagiarism. Editors must consider the nature of matched text, proper quotations, citations, common terminology, and relevant regulatory materials.

Authorship Authorship must reflect substantive intellectual contribution and accountability. Authors should participate in research development, drafting or critical revision, approval of the final version, and responsibility for the integrity of their scholarly contributions. Guest, honorary, purchased, fictitious, coercive, or ghost authorship is unacceptable. Author Contributions Individual contributions should be identified accurately, using CRediT roles where appropriate. Relevant roles include Conceptualization, Data Curation, Formal Analysis, Funding Acquisition, Investigation, Methodology, Project Administration, Resources, Software, Supervision, Validation, Visualization, Writing – Original Draft, and Writing – Review & Editing. Artificial Intelligence Authors remain responsible for all material submitted to TAXPEDIA, including AI-assisted content.

• Generative AI systems cannot be listed as authors.
• Substantive AI assistance must be disclosed.
• AI-generated references, findings, and legal claims must be independently verified.
• AI must not be used to fabricate research evidence.
• Confidential research materials must not be disclosed to unauthorized AI services.

Routine spelling, punctuation, and basic formatting checks do not normally require separate disclosure.

TAXPEDIA applies a single-blind peer-review process, in which reviewers' identities are not disclosed to authors during the review. The editorial process generally involves:

1. Manuscript Submission: The author uploads the manuscript and enters required metadata.
2. Administrative Screening: The Editorial Office checks formatting, completeness, and relevant supporting documents.
3. Initial Editorial Evaluation: Editors assess scope, scholarly quality, originality, and research integrity.
4. Reviewer Assignment: Suitable manuscripts are referred to qualified reviewers.
5. Peer-Review Assessment: Reviewers evaluate the contribution, methodology, evidence, analysis, and writing quality.
6. Editorial Decision: The editor determines the appropriate outcome.
7. Revision: Authors address comments and submit revised material where required.
8. Final Evaluation: Editors verify whether the manuscript meets publication standards.
9. Production: Accepted articles proceed through the applicable editing and publication procedures.

Responding to Reviewer Comments Authors submitting revised manuscripts should:

• Prepare a point-by-point response to editorial and reviewer comments.
• Identify relevant changes made in the manuscript.
• Provide academic justification for suggestions not adopted.
• Check that revisions do not introduce inconsistencies.
• Submit the revised manuscript by the communicated deadline.

A revision request does not guarantee acceptance. The final decision remains the responsibility of the authorized editor.

TAXPEDIA applies the following publishing arrangements under its adopted copyright, licensing, and fee policies.

The CC BY-SA 4.0 license permits sharing and adaptation, including commercial reuse, subject to attribution, ShareAlike, and applicable third-party rights.

Publication is determined by scholarly merit, editorial assessment, research integrity, and peer review. Free publication does not guarantee acceptance.

Before submitting a manuscript, authors should verify every applicable item in the following checklist.

Authors must submit their manuscripts electronically through the official TAXPEDIA OJS platform. The corresponding author is responsible for ensuring that:

• The manuscript file is complete and readable.
• All required author metadata have been entered accurately.
• The appropriate manuscript category has been selected.
• The title, abstracts, and keywords match the submitted manuscript.
• Required supplementary declarations and documents are provided.
• Editorial correspondence is monitored and addressed.

Official Journal Resources

Before submitting, ensure that the manuscript follows the journal's official structure and template, includes the necessary declarations, and complies with all relevant scholarly and ethical requirements.

Final Author Responsibility Statement By submitting a manuscript to TAXPEDIA, authors confirm that the work is original, academically accountable, accurately referenced, and prepared in accordance with the journal's manuscript requirements. Authors remain responsible for the validity of their research findings, the accuracy of cited materials, transparent reporting of research methods, compliance with research ethics, and the truthfulness of all declarations. Submission does not guarantee publication or constitute a transfer of copyright ownership.

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