Editorial Policies

Focus and Scope

The primary objective (mission) of the Journal of Tax Reform is to improve the quality and credibility of the scientific research in the field of tax reform; to promote comprehensive study of socio-economic and other consequences of tax reform and effects of various tax transformations.

The Journal covers in its issues papers and other materials related to administrative, managerial and economic problems of tax reform, highlights questions regarding historical experience of tax reform and tax evasion counteraction.



Administrative and managerial issues of tax reforms

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Economic issues of tax reforms

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Econometric models of tax reforms

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Sociology and psychology of taxation

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Actions against tax evasion

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Tax reforms: historical experience

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Social consequences of tax reforms

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Peer Review Process

  1. The reviewing of all articles published in the Journal is an obligatory procedure. It allows to comply with the ethical standards adopted by the international scientific community and to prevent any violations of these rules in personal work as well as in relations with all participants of the scientific publication process.
  2. Submitted articles that meet the formal criteria are checked for the correspondence to the Journal's scope at the editorial board meeting, during which the range of potential reviewers is determined as well.
  3. All articles that correspond to the Journal's scope are sent for double-blind peer review. Reviewing can be performed by editorial board members and outside experts, who determine the development of scientific ideas in taxation, have their own scientific schools and followers in Russia and abroad, who have highly cited papers published in relevant subject areas.
  4. Reviewer evaluates:
    • Whether the article corresponds to the Journal's specialization, and whether the article's content corresponds to its topic;
    • The relevance of the topic;
    • The scientific novelty of the article;
    • Whether the article has the scientific problem statement;
    • Whether research results correspond to initial scientific problem statement;
    • Whether research results are convincing, and presentation of the material is logical;
    • Terminological unambiguity;
    • Author's knowledge of the international experience and the relevant scientific literature on the issues discussed in the manuscript;
    • Quality of author's writing style and language (whether the article's language is comprehensible and the style is clear enough, or additional scientific and literary editing prior to the publication is required).
  5. The review should contain specific conclusions on:
    • Whether it would be beneficial to publish the article taking into account previous publications and researches on the matter;
    • Advantages and disadvantages of the article, including the list of well-defined corrections that the author shoud make;
    • The final qualification for publishing must be either ‘Recommended’ or ‘Recommended for publication provided that the author addresses the referee's concerns’ (i.e. a revision is necessary) or ‘Not recommended’.
  6. The decision about publication of the paper must be made during three months from the moment of manuscript's submission.
  7. The reviews of the manuscript received are sent to the authors by e-mail.
  8. If the manuscript is not accepted for publication the editorial board sends the author its motivated refusal.
  9. The article which is not recommended for publication cannot be considered again.
  10. A positive review on the article is not a sufficient condition for its publication. The editorial board takes a final decision on acceptance of the manuscript for publication.
  11. After the article is accepted for publication, the Managing Editor informs the author about this fact and specifies the publication date.


Publication Frequency

The journal is published 3 times a year. Manuscripts' submissions are accepted according to the following timetable:

  • for â„– 1 (April) - till February 1 of the current year;
  • for â„– 2 (August) – till May 1 of the current year;
  • for â„– 3 (December) - till September 1 of the current year.


Open Access Policy

Journal of Tax Reform is an open access journal. All articles are made freely available to readers immediately upon publication.

Our open access policy is in accordance with the Budapest Open Access Initiative (BOAI) definition - it means that articles have free availability on the public internet, permitting any users to read, download, copy, distribute, print, search, or link to the full texts of these articles, crawl them for indexing, pass them as data to software, or use them for any other lawful purpose, without financial, legal, or technical barriers other than those inseparable from gaining access to the internet itself.

For more information please read the original BOAI statement.


Publication Fees

Publication in Journal of Tax Reform is free of charge for all the authors.
The journal doesn't have any Article processing charges.
The journal doesn't have any Article submission charges.


Publishing Ethics

The following Code of Ethics is based on the international standards on publishing ethics – position statement developed at the 2nd World Conference on Research Integrity (Singapore, July 22-24, 2010), Committee on Publication Ethics (COPE) guidelines, and regulations of the Chapter 70 «Copyright» of the Civil Code of Russian Federation.

Editors of Journal of Tax Reform guarantee adherence to:

  • scientific paper publication ethics;
  • scientific paper authorship ethics;
  • scientific paper peer review ethics;
  • scientific paper editorial ethics.

Scientific paper publication ethics

Editors of Journal of Tax Reform (Editors):
  1. Guarantee evaluation of all submitted materials that correspond to the Journal requirements, guarantee the Editors’ independence and integrity in decision-making without any prejudice towards authors regardless of their nationality, religious beliefs, employment, commercial interests or relations with Journal publishers and owners. Our Editors respect authors’ personal rights and intellectual property right.
  2. Implement Journal’s policy to ensure and maintain high standards in the scholarly literature. Our Editors strive to satisfy readers’ and authors’ needs by publishing only novel high-quality papers which make substantial contribution to the field of taxes and taxation.
  3. Ensure that such criteria as relevance, significance, clarity, reliability and soundness of published material are set as guiding principles of editorial activity.
  4. Ensure that all published materials adhere to the following principles:
    • soundness: the research being reported should have been conducted in an ethical and responsible manner and follow all relevant legislations, authors should take collective responsibility for their work and for the content of their publications;
    • honesty: researchers should present their results honestly and without fabrication, falsification or inappropriate data manipulation;
    • unambiguousness: publications should provide sufficient detail to allow experiments to be repeated by other researchers;
    • completeness of presented materials: reports of research should be complete. They should not omit inconvenient, inconsistent or inexplicable findings or results that do not support the authors’ or sponsors’ hypothesis or interpretation;
    • balance: new findings should be presented in the context of previous research;
    • novelty: submitted manuscript must be original, i.e. it must not be published elsewhere (even in different language), or be under review elsewhere;
    • transparency: all sources of funding, including direct and indirect financial support, supply of equipment or materials, and other support (such as professional statistical or writing assistance) should be disclosed.
  5. Implement Journal’s policy to identify suitably qualified editorial board members who can actively contribute to the development and good management of the Journal.
  6. Implement Journal’s policy of constant improvement of review and editorial processes in order to ensure that peer review is fair, unbiased and timely.
  7. Ensure that readers are informed about who has funded research or other scholarly work.
  8. Ensure the relevance of published materials, screen for plagiarism, image manipulation, duplicate or redundant publications by using specialized anti-plagiarism software.
  9. Make the final decision to accept or reject a paper taking all comments of peer reviewers into account. The final editorial decision and reasons for this are communicated to authors.

Scientific paper authorship ethics

Researchers (authors):
  1. Should ensure that only those individuals who meet authorship criteria (i.e. made a substantial contribution to the work) are rewarded with authorship and that deserving authors are not omitted;
  2. Should agree to be listed and should approve the submitted and accepted versions of the publication. Any change to the list of authors should be approved by all authors including those who are to be removed from the list;
  3. Should work with the editor or publisher to correct their work promptly if errors or omissions are discovered after publication;
  4. Have a responsibility to inform the journal promptly if they become aware that the paper submitted, approved for publication or already published requires correcting;
  5. Are not allowed to copy references from other publications if they have not read the cited work, and should refer to the works of others accurately in citations and quotations;
  6. Must properly acknowledge and cite relevant previous works and publications, either other researchers’ and the authors’ own. The primary literature sources should be cited when possible. Replication of previous works and their paraphrasing are not allowed: they may be used only as foundation for new conclusions;
  7. Must properly acknowledge the data, text, figures or ideas of other researchers, and must not present these data as if it were the authors’ own. Original wording taken directly from publications of other researchers should appear in quotation marks with the appropriate citations;
  8. Should follow applicable copyright laws and conventions. Copyrighted material (e.g. tables, figures or extensive quotations) should be reproduced only with appropriate permission and acknowledgement.

Scientific paper peer review ethics

  1. Editors ensure that independent peer review produces fair and unbiased comments on scientific value of the paper under consideration.
  2. According to the Journal’s policy Editors ensure that all materials submitted for publication undergo double-blind peer review.
  3. Editors guarantee fair and proper peer review process.
  4. Editors may reject a paper without peer review in cases when the said paper is of a poor quality or it is deemed unsuitable for the Journal’s readers (e.g. it does not correspond to the Journal’s focus and scope). This decision should be made in a fair and unbiased way, and should only be based on the Journal’s editorial policy.
  5. Editors choose appropriate peer reviewers with sufficient expertise in the field and avoid those with potential conflicts of interests.
  6. Editors provide guidance to reviewers on everything that is expected of them, and inform them about any changes in editorial policies.
  7. If serious concerns are raised by reviewers regarding the scientific data or quality of the manuscript, editors allow authors to address these concerns.
  8. Editors protect the confidentiality of authors’ material and remind reviewers to do so as well. Editors do not disclose manuscript’s status within the journal to any third parties.
  9. Editors protect reviewers’ identities.

Scientific paper editorial ethics

  1. Editors are in a powerful position by making decisions on publications, which makes it very important that this process is as fair and unbiased as possible, and is in accordance with the academic vision of the Journal.
  2. All editorial processes – requirements for authors, types of materials to be published and how papers are handled by the journal – are described on the Journal’s website. Guidelines for authors are to be updated on a regular basis.
  3. When undeniable errors in published work are reported by readers, authors, or editors, a correction (or erratum) should be published as soon as possible. The online version of the paper may be corrected with a date of correction and a link to the printed erratum. If the error renders the work or substantial parts of it invalid, the paper should be retracted with an explanation as to the reason for retraction (i.e. unintended error). Retracted papers, explicitly marked as such in all their versions, are retained online.
  4. Editors guarantee to consider all reports regarding suspected academic mischief, submitted either by readers, reviewers or other editors. Editors make corresponding decisions based on the information received. The final editorial decision and reasons for this should be clearly communicated to authors and reviewers.
  5. Editorial conflicts of interests should be declared explicitly. Editors should not be involved in decisions about papers in which they have a conflict of interests.


Disclosure and Conflicts of Interests

Unpublished materials disclosed in a submitted manuscript must not be used in a reviewer’s own research without the express written consent of the author. Privileged information or ideas obtained through peer review must be kept confidential and not used for personal advantage.

Reviewers should not consider manuscripts in which they have conflicts of interest resulting from competitive, collaborative, or other relationships or connections with any of the authors, companies, or institutions connected to the papers.


Policy of screening for plagiarism

Editorial Board takes the necessary measures to examine the incoming papers' originality, reliability of their content, and the correct use of citations.

All incoming manuscripts:

  • are checked by Antiplagiat system;
  • pass through the review process, in which the reviewers carefully analyze the paper.

In case the plagiarism is suspected Editorial Board acts according to the rules of COPE.



  • Ural Federal University named after the first President of Russia B.N. Yeltsin (620002, Russia, Ekaterinburg, 19 Mira St.)
  • Baikal State University (664003, Russia, Irkutsk, 11 Lenin St.)



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