Submissions

Online Submissions

Already have a Username/Password for Journal of Tax Reform?
Go to Login

Need a Username/Password?
Go to Registration

Registration and login are required to submit items online and to check the status of current submissions.

 

Author Guidelines

Manuscript Submission

  1. Articles are accepted according to the following timetable:
    • for № 1 (April) - till February 1 of the current year;
    • for № 2 (August) – till May 1 of the current year;
    • for № 3 (December) - till September 1 of the current year.
  2. Selection of materials for the current issue is determined by editorial plans.
  3. To consider the possibility of publication, the article in the electronic form can be sent to the Editorial Board in one of the following ways:for checking for compliance with formal criteria and scope of the journal.
  4. The executive editor, within 7 days, informs the authors about receiving the article, checks the article for compliance with formal criteria, including checking the text’s originality via the “Antiplagiat” system. If it’s necessary to correct the manuscript, he/she maintains correspondence with the authors. Finally, he/she sends the article to Senior (scientific) Editor and to the editorial board.
  5. The articles received are reviewed by the editorial board within 1 month. At first, the compliance of the article to the profile, concept and scope of the journal is evaluated.
  6. The articles that meet the formal requirements and are compliant to the Journal’s scope are subjected to the peer reviewing. Names of reviewers are not disclosed. The editorial staff informs the authors about results of the reviewing as soon as possible. Information regarding the publication plan is given to the authors after considering all the accepted articles at the scheduled meeting of the editorial board. The decision on the publication of the article is made within 3 months from the date of reception of the manuscript by Editors.
  7. Authors of the articles accepted for publication have to sign a license agreement with the editorial board of the journal. Download the sample license agreement.

Requirements for the structure and content of the article

  1. The article submitted for publication must contain novelty, must be an independent, complete and self-consistent research on a current issues related to tax reform at international and national levels.
  2. The article should be divided into sections with headings, reflecting:
    • relevance of the research;
    • current state of the issue under investigation;
    • proposed research methods and their originality;
    • analysis of the study findings;
    • main conclusions, the results of the research and further recommendations, or the problem solution.
  3. The article should contain illustration material, showing the results of the research.
  4. The manuscript must be written in English.

Formatting requirements

  1. The manuscript must be submitted in .docx (MS Word) file format.
  2. Format and layout of the article have to comply with the following requirements:
    • page size — A4;
    • font — Times New Roman; main text — 14 pt, supplementary text (abstract, keywords, tables, figures, references) — 12 pt;
    • line spacing — 1.0;
    • text must be justified (not left-aligned or centered);
    • indent — 1.25 cm;
    • margins — 2.0 cm on all sides;
    • page numbers - at the bottom of the page;
  3. The article should be 18–25 pages long.
  4. The article has to contain the following (see the sample article):
    • UDC code;
    • title of the article in Russian and English:
    • information about the author given both in Russian and English;
    • abstract in Russian and English;
    • 5–10 key words in Russian and English;
    • the list of 3-5 items - the highlights of the article reflecting the key results of the study;
    • the list of references formatted accordingly (see examples below);
    • the article should have reference notes given in square brackets provided according to the references.
  5. Aforementioned elements should be listed in the following order: in English, then in Russian.

Abstract guidelines

  1. An Abstract is a brief summary of your paper’s content and findings.
  2. An Abstract has the following functions:
    • allows readers to identify the basic concepts of your paper as well as its relevance and decide if the full text of the paper is of any interest to them;
    • is used by information (including automated) services to search and index scientific articles.
  3. Аn Abstract should be:
    • informative (no general words);
    • original;
    • relevant (reflects your paper’s key content and research findings);
    • structured (follows the logic of results’ presentation in the paper: the purpose of the research, methods, results, conclusions);
    • concise (between 200 and 250 words).
  4. Аn Abstract should contain the following:
    • the object, topic and purpose of the research (if they are not defined in the title of the paper);
    • the research methods/methodology if they are original or of interest for this particular research. For experimental papers all relevant data sources and data processing techniques should be described;
    • the results of research, which should be described as precisely and informatively as possible. All key theoretical and experimental results, factual information, revealed interconnections and patterns should be included, with special priority given to new results and long-term impact data, important discoveries and verified findings that contradict previous theories, and the data that you think have practical value;
    • the sphere of results’ application;
    • conclusions, which could be accompanied by the relevant recommendations, estimations, suggestions, hypotheses described in the paper.
  5. Use the language typical of research and technical documents to compile your abstract and avoid complex grammatical constructions. Information contained in the title should not be repeated in the abstract. The abstract should be concise and clear, and reflect only the most important content of the original paper. The text of the abstract should include keywords.

Choosing the right keywords

  1. Keywords encapsulate the principal topics of the paper. These keywords will be used for searching and indexing purposes, therefore, they should reflect area of science in which the article was written, the subject, the purpose and objects of the research.
  2. The keywords could be single words as well as phrases containing up to three words.
  3. Basic principles for keyword selection:
    • avoid general and plural terms and multiple concepts (avoid, for example, “and”, “of”).
    • avoid abbreviations: only abbreviations firmly established in the field may be used.
    • each keyword should have its separate meaning.

Bibliographic references

  1. The list of references should be arranged in the order of the appearance the citations in the text. In case of repeated citation the number is the same.
  2. To associate the list of references with the text of the article, you should include a reference as a number (running number of the source from the list of references) and also the page number in square brackets: [5, p. 115].
  3. In the original scientific paper there should be 25–40 references, in the scientific review — 50–80 references. The Editorial Board recommends to cite papers indexed in the international databases (Scopus, Web of Science).
  4. The electronic sources without an author, statistic and regulation materials should not be included in the list of reference, but preferably set as a footnotes at the end of the page.
  5. Author’s self-citations should not exceed 20 % of the number of sources in the list of references.
Reference examples
  1. Scientific articles:
    • Pimenov N. A. Fiscal risks in the system of tax security of businesses and State. Nalogy = Taxes, 2010, no. 4, pp. 10–13. (In Russ.).
    • Slemrod J. Lessons for Tax Policy in the Great Recession. National Tax Journal, 2009, vol. LXII, no. 3, pp. 387–397. Available at: webuser.bus.umich.edu/jslemrod/Great_Recession.pdf.
    • Jensen O. W. Transfer Pricing and output decisions: the dynamic interaction. Decision Sciences, 1986, vol. 17, pp. 428–436.
    • Börner K., Klavans R., Patek M., Zoss A. M., Biberstine J. R., Light R. P., Larivière V., Boyack K. W. Design and update of a classification system: The UCSD map of science. PloS one, 2012, vol. 7, no. 7, pp. 1–10. DOI:10.1371/journal.pone.0039464.
  2. Conference proceedings, books of abstracts:
    • Reingold I. I. The financial policy of NEP. In Sokolnikov G. Ya. (ed.) Osnovy finansovoi sistemy SSSR [Fundamentals of the financial system of the USSR]. Moscow, Gosfinizdat Publ., 1930, pp. 56–61. (In Russ.).
    • Atkinson A. B. Horizontal Equity and the Distribution of Tax Burden. In Aaron H., Boskin M. (eds.) The Economics of Taxation. Washington DC, Brookings Institution, 1980, pp. 3–18.
    • Börner K., Boyack K. W., Milojević S., Morris S. An introduction to modeling sci-ence: Basic model types, key definitions, and a general framework for the comparison of process models. In Scharnhorst A., Börner K., & van den Besselaar P. (eds). Models of Science Dynamics, Encounters Between Complexity Theory and Information Sciences. Berlin, Springer, 2012, pp. 3–22.
    • Val’den P. I. The development of chemistry in Russia. Dnevnik Vtorogo mendeleevskogo s’ezda po obshchei i prikladnoi khimii i fizike. Saint Petersburg, 21–28 dekabrya 1911 g. [The Diary of Second Mendeleev Congress on General and Applied Chemistry and Physics. Saint Petersburg, December 21–28, 1911]. Saint Petersburg, 2011, no. 1, pp. 124–141. (In Russ.).
  3. Textbooks:
    • Kormishkina L. A., Koroleva L. P. Finansovaya bezopasnost [Financial security]. Saransk, The National research Mordovia State University Publ., 2016, 200 p.
    • James S., Sawyer A., Budak T. (eds). The Complexity of Tax Simplification: Experiences From Around the World. London, Palgrave Macmillan, 2016. 273 p.
    • Taleb Nassim Nicholas. The Black Swan. The Impact of the Highly Improbable. Random House, 2007. 400 p. (Russ. ed.: Taleb Nassim Nikolas. Chernyi lebed’. Pod znakom nepredskazuemosti. Moscow, KoLibri Publ., 2009. 528 p.).
  4. PhD and DSc theses:
    • Gombozhapova S. V. Sovershenstvovanie nalogovogo kontrolya s uchetom istoricheskogo opyta. Kand. Diss. [Improving tax control in context of historical experience. Cand. Diss.]. Irkutsk, 2012. 241 p.
    • Urban I. Redistributive effects of direct taxes and social benefits in Croatia. Doct. Diss. Slovenia, 2010. 199 p.
  5. Sources on the Internet (Online):

Information about the authors

  1. The information about the authors in Russian and English should contain the following data:
    • surname, first name, middle name (in full);
    • academic degree, academic title (in full);
    • position;
    • operating unit (department, chair, institute etc.).
    • affiliation (the official name of the organization);
    • organization address (including postcode);
    • author’s e-mail;
    • ORCID (Open Researcher and Contributor ID) (if available).
  2. Information for communication with the author (not published in the journal):
    • post address for correspondence (with post index);
    • phone numbers (office, mobile);
    • SPIN-code — personal identification author’s number in the Science Index (if available).
  3. Full names of authors in English should be written exactly as in ORCID or previous publications in foreign journals included in international databases (Scopus, Web of Science), or as written in a foreign passport.

Sample Article


UDC 336.02


TAX POLICY IN THE CONTEMPORARY WORLD:
PECULIARITIES AND PROSPECTS, IMPLEMENTATION IN RUSSIA


Alexander I. Pogorletskiy

St. Petersburg State University, St. Petersburg, Russia

ORCID: orcid.org/0000-0003-4495-5557


ABSTRACT

The article describes the peculiarities of tax policy implementation in the system of international economic relations under conditions of contemporary development, characterized by turbulence, unpredictability and high speed of changes. The author estimates the influence of modern transformational changes on national tax systems and tax policies of the leading countries of the World, including their adaptation to the so-called “new normality”, the decline of liberalism and the deceleration of globalization, virtualization of economic activity and revival of the idea of national identity. Taking into account the impact of the above factors, the author forecasts a common vector of national tax systems’ development, as well as evaluates inter-state interactions in tax matters and determines perspectives of tax policy improvement in Russia on the eve of presidential elections of 2018. The main conclusions are following: 1) in the modern world the best is such a tax policy, which is focused on the regulating (stimulating), and not on the fiscal role of taxes; 2) the process of intensive international tax cooperation, which started just after beginning of the recent global economic crisis, is developing quite successful and it involves more and more interested countries; 3) modern tax systems at the present time are influenced by a large number of transformational factors, including global turbulent environment, which are reflected accordingly in the national tax policy and not always unequivocally positive; 4) tax policy of the Russian Federation ahead of the presidential elections in 2018 and after them should be continuity to the period of 2000–2017 years, considering appropriate progressive global trends

KEYWORDS

International tax cooperation, international tax regulation, Russian tax policy, tax policy, tax regulation, tax system, tax reform, tax administration

HIGHLIGHTS

  1. The process of intensive international tax cooperation, which started just after beginning of the recent global economic crisis, is developing quite successful and it involves more and more interested countries
  2. Modern tax systems at the present time are influenced by a large number of transformational factors, including global turbulent environment, which are reflected accordingly in the national tax policy and not always unequivocally positive
  3. Tax policy of the Russian Federation ahead of the presidential elections in 2018 and after them should be continuity to the period of 2000–2017 years, considering appropriate progressive global trends

НАЛОГОВАЯ ПОЛИТИКА В СОВРЕМЕННОМ МИРЕ:
ОСОБЕННОСТИ И ПЕРСПЕКТИВЫ, РЕАЛИЗАЦИЯ В РОССИИ


А. И. Погорлецкий

Санкт-Петербургский государственный университет, г. Санкт-Петербург, Россия

ORCID: orcid.org/0000-0003-4495-5557


АННОТАЦИЯ

В статье характеризуются особенности реализации налоговой политики в системе мирохозяйственных связей (включая Россию) в условиях повышенной экономической турбулентности, непредсказуемости и быстрых перемен. Оценивается влияние трансформационных изменений современности, включающих приспособление к так называемой «новой нормальности», заката либерализма и торможения глобализации, виртуализации хозяйственной активности и возрождения идей национальной идентичности на национальные налоговые системы и налоговую политику ведущих стран мира. С учетом воздействия приведенных факторов прогнозируется общий вектор развития национальных налоговых систем, а также межгосударственных взаимодействий в налоговой сфере, и определяются перспективы совершенствования налоговой политики России в преддверии президентских выборов 2018 г. В результате исследования сделаны следующие выводы: наилучшей налоговой политикой в современных условиях развития системы мирохозяйственных связей является политика, ориентированная на регулирующую (стимулирующую), а не на фискальную роль налогов; процесс всеобъемлющего международного налогового сотрудничества, стартовавший после начала глобального экономического кризиса 2008–2009 гг., развивается достаточно успешно, вовлекая в свою орбиту все большее количество заинтересованных стран; современные налоговые системы в настоящее время испытывают на себе влияние большого числа факторов трансформационного характера, включая глобальную экономическую турбулентность в ее различных проявлениях, что соответствующим образом отражается и на национальной налоговой политике, причем не всегда положительно; налоговая политика России до президентских выборов 2018 г. и после них должна соотноситься с политикой 2000–2017 гг., учитывая при этом соответствующие прогрессивные мировые тенденции

КЛЮЧЕВЫЕ СЛОВА

Международное налоговое регулирование, международное налоговое сотрудничество, налоговая политика России, налоговая политика, налоговое регулирование, налоговая система, налоговые реформы, налоговое администрирование

ОСНОВНЫЕ ПОЛОЖЕНИЯ

  1. Установлено, что процесс всеобъемлющего международного налогового сотрудничества, который  стартовал сразу же после начала глобального экономического кризиса 2008–2009 гг., развивается достаточно успешно, вовлекая в свою орбиту все большее количество заинтересованных стран
  2. Определено, что современные налоговые системы в настоящий момент времени испытывают на себе влияние большого числа факторов трансформационного характера, включая глобальную турбулентность в ее различных проявлениях, что соответствующим образом отражается и в национальной налоговой политике, причем не всегда однозначно позитивно
  3. Констатировано, что налоговая политика России в преддверии президентских выборов 2018 г. и после них должна отличаться преемственностью к периоду 2000–2017 гг., при этом учитывая соответствующие прогрессивные мировые тенденции

Text. Text [1]. Text. Text. Text. Text. Text. “Text. Text. Text. Text. Text. Text” [1, p. 389]. Text. Text. Text. Text. Text. Text. Text. Text. Text. Text. Text. Text. Text. Text. Text. Text. Text. Text. Text [2].

Text. Text. Text. Text. Text. Text. Text. Text. Text. Text. Text. “Text. Text. Text. Text. Text. Text. Text. Text. Text” [3, p. 13]. Text. Text. Text. Text. Text. Text. Text. Text. Text. Text. Text. [2]. Text. Text. Text. Text. Text. Text. Text. Text. Text. Text. Text. Text. Text. Text. Text. Text. Text. Text. Text. Text. [4].


References

  1. Slemrod J. Lessons for Tax Policy in the Great Recession. National Tax Journal, 2009, vol. LXII, no. 3, pp. 387–397. Available at: webuser.bus.umich.edu/jslemrod/Great_Recession.pdf.
  2. Brondolo J. Collecting Taxes During an Economic Crisis: Challenges and Policy Options. IMF Staff Position Note, 2009, July 14. SPN/09/17. 37 p. Available at:  www.imf.org/external/pubs/ft/spn/2009/spn0917.pdf.
  3. Alworth J., Arachi G. Taxation and the Financial Crisis. Oxford: Oxford University Press, 2012. 321 p.
  4. Cottarelly C.; Cottarelli C., Gerson P., Senhadji A. (eds) Post-crisis Fiscal Policy. The MIT Press, 2014. 576 p.

Author

Alexander I. Pogorletskiy — Doctor of Economics, Professor, Faculty of Economics, Department of World Economy, St. Petersburg State University, St. Petersburg, Russia (62 Chaykovskogo St., 191123, St. Petersburg, Russia); ORCID: orcid.org/0000-0003-4495-5557; e-mail: a.pogorletskiy@spbu.ru.


Информация об авторе

Погорлецкий Александр Игоревич — доктор экономических наук, профессор кафедры мировой экономики экономического факультета, Санкт-Петербургский государственный университет, г. Санкт-Петербург, Россия (191123, г. Санкт-Петербург, ул. Чайковского, 62); ORCID: orcid.org/0000-0003-4495-5557; e-mail: a.pogorletskiy@spbu.ru.



[1] Tax revenues reach new high as the tax mix shifts further towards labour and consumption taxes. OECD,2016. November, 30. Available at:  www.oecd.org/tax/tax-revenues-reach-new-high-as-the-tax-mix-shifts-further-towards-labour-and-consumption-taxes.htm.

 

Copyright Notice

Authors who publish with this journal agree to the following terms:

  1. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
  2. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
  3. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (see The Effect of Open Access).

 

Privacy Statement

Personal data (such as names and addresses) provided by authors will be used solely for technical purposes: to contact authors and to enable review, editing, production, and publication of articles in our Journal. Authors' personal information will not be disclosed to any third parties.