Publication Ethics

Journal of Tax Policy, Economics, and Accounting
Publication Ethics & Malpractice Statement
Ethical Standards, Editorial Responsibility, Peer Review Integrity, and Publishing Transparency
General Statement

Journal of Tax Policy, Economics, and Accounting (TAXPEDIA) is committed to maintaining high standards of publication ethics, scholarly integrity, editorial independence, and transparency in academic publishing.

The journal follows ethical publishing principles, including guidance from the Committee on Publication Ethics (COPE) and the Principles of Transparency and Best Practice in Scholarly Publishing.

Similarity Check Manuscripts are screened for originality before review.
Peer Review Eligible submissions are evaluated by competent reviewers.
AI Disclosure AI tools must be disclosed and may not be listed as authors.
Ethical Approval Required for research involving human participants or sensitive data.
1. Authorship and Contributorship

Authors of TAXPEDIA must comply with ethical standards of academic authorship. Authorship should be based on substantial contribution to the conception or design of the study, data collection, analysis, interpretation, drafting, critical revision, final approval, and accountability for all aspects of the work.

Authorship Changes: Any request to add, remove, or rearrange author names must be approved by all listed authors and submitted with a clear explanation to the editorial office.
2. Artificial Intelligence (AI)-Assisted Technology

Authors must disclose the use of AI-assisted technologies, including large language models, chatbots, image generators, grammar tools, or data-processing tools, when such tools are used in preparing the manuscript.

Important: AI tools must not be listed as authors because they cannot take responsibility for the integrity, originality, accuracy, and accountability of the work.
3. Plagiarism, Self-Plagiarism, and Duplicate Publication

TAXPEDIA only considers original scholarly work. Submission to this journal indicates that the manuscript has not been published elsewhere and is not under review by another journal, book, proceeding, or publication outlet.

Similarity Requirement: All manuscripts may be screened using plagiarism detection tools. Manuscripts that exceed the journal’s similarity threshold may be returned for revision or rejected.
4. Peer Review Process

The peer review process is a fundamental mechanism for academic quality assurance. Manuscripts that pass the initial editorial screening are reviewed by independent reviewers with relevant expertise in taxation, economics, accounting, public finance, regulation, or related policy studies.

Editorial Decision: Possible decisions include accepted, minor revision, major revision, resubmission, or rejected. The Editor-in-Chief has final authority over acceptance or rejection.
5. Complaints and Appeals

Authors may submit an appeal if they believe that an editorial decision was made based on misunderstanding, technical error, conflict of interest, or incomplete consideration. Appeals must provide a clear explanation and supporting evidence. The final decision of the editorial board is final.

6. Conflict of Interest and Competing Interests

Authors, reviewers, and editors must disclose any financial, institutional, academic, political, ideological, or personal interests that may influence the manuscript, review, or editorial decision. Reviewers and editors with conflicts of interest must recuse themselves from the process.

7. Data Sharing and Reproducibility

The journal encourages authors to support transparency and reproducibility by providing relevant datasets, supplementary materials, research instruments, or analytical codes where appropriate and ethically permissible.

8. Ethical Oversight and Informed Consent

Research involving human participants, personal data, vulnerable groups, institutions, or sensitive information must follow applicable ethical standards. Authors must obtain ethical clearance and informed consent where required by institutional or national regulations.

9. Intellectual Property, Copyright, and Licensing

Authors certify that submitted manuscripts are their original intellectual property and do not violate copyright, licensing, or intellectual property rights of third parties. Published articles in TAXPEDIA are licensed under the Creative Commons Attribution-ShareAlike 4.0 International License (CC BY-SA 4.0), unless otherwise stated.

Reporting Ethical Concerns

Any suspected violations of publication ethics, including plagiarism, authorship disputes, data manipulation, undisclosed conflicts of interest, duplicate submission, or inappropriate editorial conduct, should be reported to the Editor-in-Chief or editorial office of Journal of Tax Policy, Economics, and Accounting (TAXPEDIA). All reports will be handled with confidentiality, fairness, and due process.