1. All manuscripts submitted to the Journal are subject to obligatory peer-review procedure, which serves to ensure the observance of international ethical principles.
2. The submissions meeting the Journal’s formal criteria, including technical requirements, originality check and compliance with the Journal’s scope, are forwarded for external peer review by at least two reviewers.
3. The Journal uses double-blind review of submitted manuscripts. This means that the identities of reviewers and authors are concealed from each other throughout the review process. Leading experts in the field of taxation, who have published on a similar topic, are invited to act as reviewers.
4. The Reviewer shall assess:
5. Based on the analysis of the manuscript, the reviewer decides: a) to recommend the manuscript for publication without revision; b) to recommend the manuscript for publication following revision; c) to reject the manuscript for publication.
6. The first peer-review round is completed within the period of 3 months from the date of submission.
7. The reviews are forwarded to the authors by e-mail.
8. In cases where the reviewers recommended rejection, the authors will receive a reasoned refusal.
9. Manuscripts, which have been rejected, cannot be submitted to the Journal again.
10. Positive reviews are not a sufficient ground for publication. The final decision on publication is taken exclusively by the Editorial Board.
In the case of a positive publication decision, the manuscript is placed in the queue for publication.
Created / Updated: 6 March 2017 / 5 May 2021
© Federal State Autonomous Educational Institution of Higher Education «Ural Federal University named after the first President of Russia B.N.Yeltsin»
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ISSN 2414-9497 (online)