International Journal of Tax Economics and Management always prefer to follow the instructions as well as most other scholarly journals have adopted the same fair use guidelines. Copyrights for articles are retained by the authors, with first publication rights granted to the journal. Authors have rights to reuse, republish, archive, and distribute their own articles after publication. The journal/publisher is not responsible for subsequent uses of the work.
The publisher and journal have a zero-tolerance plagiarism policy. We check the issue using two methods: a plagiarism prevention tool (iThenticate) and a reviewer check.
Manuscripts should be prepared in Microsoft Word and submitted online. The editors reserve the right to edit or otherwise alter all contributions, but authors will receive proofs for approval before publication. If you have any questions, please contact the editor of the journal.
Please read the following points and make the appropriate declarations.
We ask you to confirm that your paper has not been published in its current form or a substantially similar form (in print or electronically, including on a web site), that it has not been accepted for publication elsewhere, and that it is not under consideration by another publication. If you are in doubt (particularly in the case of material that you have posted on a web site), we ask you to proceed with your submission but to include a copy of the relevant previously published work or work under consideration by other journals. In your covering letter to the editors, draw attention to any published work that concerns the subjects as the present paper.
Authors must state all possible conflicts of interest in the manuscript, including financial, consultant, institutional and other relationships that might lead to bias or a conflict of interest. If there is no conflict of interest, this should also be explicitly stated as none declared. All sources of funding should be acknowledged in the manuscript. All relevant conflicts of interest and sources of funding should be included on the title page of the manuscript with the heading “Conflicts of Interest and Source of Funding:”. For example:
Conflicts of Interest and Source of Funding: A has received honoraria from Company X.Y is currently receiving a grant (#12345) from Organization Z, and is on the speaker’s bureau for Organization V – the CME organizers for Company X. For the remaining authors none were declared.
A copy of the form is made available to the submitting author within the Editorial Manager Submission process. Co-authors will automatically receive an Email with instructions on completing the form upon submission.
We ask you to send us copies of permission to reproduce material (such as illustrations) from the copyright holder. We cannot send your paper to press without these permissions.
• On receiving the paper, the system will send an acknowledgement to the corresponding author immediately.
• The process of peer review may take almost 2 weeks. You will be able to trace the process in your user account.
• We will send an acceptance E-mail to the corresponding author, indicating acceptance or not, as well as the date of publication. The authors should decide whether or not to accept our arrangements for publishing.
• Authors must use the template provided by us and meet the formatting requirements outlined in the Author Guidelines.
• After publishing, the authors may download the e-journal from the website.
Please write your text in good English and only in English (American or British usage is accepted, but not a mixture of these).Units of measurement
Measurements of length, height, weight, and volume should be reported in metric units (meter, kilogram, or liter) or their decimal multiples. Temperatures should be given in degrees Celsius. Blood pressures should be given in millimeters of mercury. Use decimal points (not commas); use a space for thousands (10 000 and above) All hematologic and clinical chemistry measurements should be reported in the metric system in terms of the International System of Units (SI). Editors may request that alternative or non-SI units be added by the authors before publication.
Length of paper
Length of 3000-6000 words is preferred. But maybe increased if necessary
Page size: A4 Margins: Top- 0.8" Inch, bottom- 0.8" Inch, left- 0.6" Inch, and right- 0.6" Inch; Pages should be numbered.
The Title Page should carry the full title of the paper and a short title to be used as a 'running head' (and which should be so identified). The first name, middle initial and last name of each author should appear. If the work is to be attributed to a department or institution, its full name should be included. Any disclaimers should appear on the Title Page, as should the name and address of the author responsible for correspondence concern the manuscript and the name and address of the author to who requests for reprints should be made. Finally, the Title Page should include a statement of conflicts of interest and source of funding, and when none state “none declared”.
The title page should be a separate page before the main body. Provide the following information on the title page (in the order given).
It should include........
1. Times New Roman; Size-16; Line Spacing: 1.5 lines.
2. Paragraph Spacing: Before paragraph-0.5 line; After paragraph-0.5 line; Center.The title should be concise and informative. Titles are often used in information-retrieval systems. Avoid abbreviations and formulae where possible, and do not exceed 15 words.
Author names and affiliations
Please indicate the full official name clearly. Present the authors' affiliation (where the actual work was done) below the names. Provide the full postal address of each affiliation, including the country name. Then, list the e-mail address, and, if available, the telephone and fax number of each author.Corresponding Author
Clearly indicate who is willing to handle correspondence at all stages of refereeing and publication, also post-publication. Please add the words “corresponding author” into parentheses after his/her name.
Please use the following rules for whole text (except for the title), including abstract, keywords, headings, tables, references, acknowledgement, glossary and appendixes.Font
Times New Roman; Size: 12
Before paragraph –0.5 line; after paragraph – 0.5 line Spacing: 1.5 lines.Abstract
The second page should carry an unstructured abstract of no more than 250 words. The abstract should state the objective(s) of the study or investigation, basic methods (selection of study subjects or laboratory animals; observational and analytical methods), main results (giving specific data and their statistical significance, if possible), and the principal conclusions. It should emphasize new and important aspects of the study or observations.
The abstract should be followed by a list of 3–10 keywords or short phrases which will assist the cross-indexing of the article and which may be published., avoiding general and plural terms and multiple concepts (avoid, for example, 'and', 'of'). Be sparing with abbreviations: only abbreviations firmly established in the field may be eligible.
Subdivision of the article
Divide your article into clearly defined and numbered sections. Subsections should be numbered 1. 2., (then 1.1, 1.1.1, 1.1.2; 1.2, etc.) (The abstract, acknowledgement, references, glossary and appendix are excluded from the section numbering). Use this numbering also for internal cross-referencing: do not just refer to 'the text.' Authors are urged to write as concisely as possible, but not at the expense of clarity.
Title of subdivision
Heading Level-1: Times New Roman; Size-12; Bold; for example, 1. Introduction
Heading Level-2: Times New Roman; Size-12; Italic & Bold; for example, 1.1 Research Methods
Heading Level-3: Times New Roman; Size-12; Normal; for example, 1.1.1 Analysis of Results
Each table should be typed on a separate sheet in double spacing. Tables should not be submitted as photographs. Each table should be assigned an Arabic numeral, e.g. (Table 3) and a brief title. Vertical rules should not be used. Place explanatory matter in footnotes, not in the heading. Explain in footnotes all non-standard abbreviations that are used in each table. Identify statistical measures of variations, such as standard deviation and standard error of the mean.Be sure that each table is cited in the text. If you use data or a table from another published or unpublished source, obtain permission and acknowledge the source fully.
Figures, Photos, Illustrations
A) Creating Digital Artwork
1. Learn about the publication requirements for Digital Artwork: Learn Digital Artwork
2. Create, Scan and Save your artwork and compare your final figure to the Digital Artwork Guideline Checklist (below).
3. Upload each figure to Editorial Manager in conjunction with your manuscript text and tables.
B) Digital Artwork Guideline Checklist
Here are the basics to have in place before submitting your digital artwork:
• Artwork should be saved as JPEG, TIFF, EPS, or MS Office (DOC, PPT, XLS) files. High resolution PDF files are also acceptable.
• Crop out any white or black space surrounding the image.
• Please use either Times New Roan font size 10 for any text or labels within illustrations.
• Diagrams, drawings, graphs, and other line art must be vector or saved at a resolution of at least 1200 dpi. If created in an MS Office program, send the native (DOC, PPT, XLS) file.
• Photographs, radiographs and other halftone images must be saved at a resolution of at least 300 dpi.
• Photographs and radiographs with text must be saved as postscript or at a resolution of at least 600 dpi.
• Each figure must be saved and submitted as a separate file. Figures should not be embedded in the manuscript text file.
Acknowledgements should be made only to those who have made a substantial contribution to the study. Authors are responsible for obtaining written permission from people acknowledged by name in case readers infer their endorsement of data and conclusions.
The APA System is used.
The references should be listed numerically at the end of the paper. If references to the same author have the same year, they should be differentiated using 1980a and 1980b etc.
List and number all bibliographical references that have important contribution on the paper, (if possible, limit to 30, which only are necessary citations are recommended). 11-point Times New Roman, fully justified, 0.5 line-spaced, at the end of your paper. When referenced in the text, enclose the citation number in square brackets, for example . Do not abbreviate the months. Don’t forget to put period (.) at the end of each reference.
The layout should be as follows:
Book With One Author
Gümüş, Ö. (2017). Yoksulluk ve Mikrokredi. Republic of Moldova: Lambert Academic Publishing.
Author’s last name, first letter of author’s first name. (year). Name of Book. Place: Publishing firm.
In text: (Gümüş, 2017: 18), (Author’s last name, year: Page you use).
Book with more than one author
Saraçoğlu, F. & Gümüş, Ö. (2017). Tax Incentives in Turkey- Current Applications and Assessments. Republic of Moldova: Lambert Academic Publishing.
Author’s last name, first letter of author’s first name & Author’s last name, first letter of author’s first name. (year). Name of Book. Place: Publishing firm.
In text: (Saraçoğlu and Gümüş, 2017: 29), (First author’s last name and second author’s last name, year: page you use).
McConnell, C. R., Brue, S. L. & Flynn, S. M. (2015). Economics- Principles, Problems and Policies. New York: Mc Graw Hill Education.
Author’s last name, first letter of author’s first name, Author’s last name, first letter of author’s first name & Author’s last name, first letter of author’s first name. (year). Name of Book. Place: Publishing firm.
In text: (McConnell et. al., 2015: 13), (First author’s last name et al., year: page you use).
Özbek, M. (Ed.) (2005). Kamusal Alan. İstanbul: Hil.
Last Name of Editor, First Letter of Editor’s first name. (Ed.) (2005). Name of Book. Place: Publishing Firm.
In text: (Özbek, 2005: 23), (Editor’s Last Name, year: Page you use).
Chapter in Editorial Book
Özçelik, Ö & Gümüş, Ö. (2018). The Phenomenology of Economic Crises in Turkey. Hasan Babacan and Marijan Premovic (Eds.), within Academic Studies in Social, Human and Administrative Sciences (p. 137-148). Cetinje: Ivpe Print.
Last Name of First Author, First Letter of First Author’s Name & Last Name of Second Author, First Letter of Second Author’s Name. (Year). Name of Chapter. Name of Editor(s), within Name of the Book (“the abbreviation of the word page” p……). Place: Publishing Firm.
In text: (Özçelik and Gümüş, 2018: 140), (Last Name of First Author and Last Name of Second Author, Year: Page you use).
The Book Having More Than One Print
Abel, A. B. & Bernanke, B. S. (2001). Macroeconomics (4th Edition). USA: Addison Wesley Longman.
Author’s last name, first letter of author’s first name & Author’s last name, first letter of author’s first name. (year). Name of Book (….th Edition). Place: Publishing firm.
In text: (Abel and Bernanke, 2001: 45), (First author’s last name and second author’s last name, year: page you use).
The Book Printed Only As Electronical
O’Keefe, E. (n.d.). Egoism & the cnsts in Western values. Access: http://www.onlineoriginals.com/showitem.asp litem I 135.
Last Name of Author. (if there is no date please use n.d./ if available, use the year). Name of Book. Access: Put the link you use.
In text: (O’Keefe, n.d.: 5), (The Last Name of Author, year: page you use- you should not show the link in text).
Electronic Version of the Book
Arnold, R. A. (2008). Economics. USA: South Western Cengage Learning.
Last Name of The Author, First Letter(s) of Author’s Name(s). (Year). Name of the Book. Put the link you use.
In text: (Arnold, 2008: 33), (First author’s last name, year: page you use)
In text: Use the main root of the link, e.g. oecd.org.
Von Ledebur, S. C. (2007). Optimizing by New Employees in Companies. Knowledge Management Research & Practice. DOI: 10.1057/palgrave.kmrp.8500141
Last Name of the Author, First Letter(s) of Author’s Name(s). (Year). Name of the Article. Name of the Journal. If available, write Digital Object Identifier (DOI) number/If DOI number is not available, write URL.
In text: (Von Ledebur, 2007: 230), (First Author’s Last name, year: page you use)
Electronic Newspaper Articles
Braithwaite, T. (2018, 30th of November). Deutsche Bank- 20 Years After the Deal That Sealed Its Fate. ft.com.
Last Name of Columnist, First Letter(s) of Author’s Name(s). (year, dayth of month). Name of Article. Root of URL.
In text: (Braithwaite, 2018: 30th of November), (Columnist’s Last Name, year: Dayth of Month).
Studies with Many Volumes
Pflanze, O. (1963-1990). Bismarc and the Development of Germany. (Volume 1-3). Princeton, NJ: Princeton University Press.
Last Name of Author, First Letter of the Author’s Name. (year). Name of Volumes you use. Place: Publishing Firm.
In text: (Pflanze, 1963-1990), (Last Name of Author, year).
Use of One Volume in Studies with Many Volumes Pflanze, O. (1990). The Period of Fortification, 1880-1898: Volume 3. Bismarc and the Development of Germany. Princeton, NJ: Princeton University Press.
Last Name of the Author. (year). Nae of the Volume you use: Volume Number you use, Place: Publishing Firm.
In text: (Pflanze, 1990), (Last Name of Author, year).
A Printed Book Having New Print
Smith, A. (1976). An Inquiry into the Nature and Causes of the Wealth of Nations. E. Cannan (Ed.). Chicago: University of Chicago Press. (First Edition 1776).
Last Name of the Author, First Letter of Author’s Name. (year). Name of the Book. Name and Last Name of Editor (Ed.). Place: Publishing firm. (First Edition year).
In text: (Smith, 1976:15), (Last Name of Author, year: page you use).
Chapter Translated From A Book
Weber, M. (1958). The Protestan Ethic and The Spirit of Capitalism. Talcott Parsons (Translator). New York: Charles Scribner’s Son. (First Edition 1904-1905).
Last Name of Author, First Letter of Author’s Name. (year). Name of the Book. Name and Last Name of Translator (Translator). Place: Publishing Firm. (First Edition year).
In text: (Weber, 1904-1905/1958:13), (Last Name of Author, First Editon year/Translated Year:page you use).
Report and Technical Articles
Gencel Bek, M. (1998). Mediscape Turkey 2000. (Report No. 2). Ankara: BAYAUM.
Last Name of Author, First Letter of Author’s Name. (year). Name of Report. (Report Number). Place: Publishing Firm
In text: (Gencel Bek, 1998: 3), (Last Name of Author, year: page you use).
Article with One Author
Sağlam, N. (2017). Quo Vadis Accounting and Auditing in Turkey. International Interdisciplinary Business-Economics Advancements Journal. 2 (1), pp. 27-41.
Last Name of Author, First Letter of Author’s Name. Name of the Article. Name of Journal. Volume (Issue), page interval.
In text: (Sağlam, 2017: 30), (Last Name of Author, year: page you use).
Article with More Than One Author
Ak, A., Bahçe, A. B. & Gümüş, Ö. (2018). Fair Income Distribution in Islamic Economies: Wealth Taxes in Turkey in Theory and in Practice. International Journal for Empirical Education and Research. 1 (1), pp. 11-20.
Last Name of First Author, First Letter of First Author’s Name, Last Name of Second Author, First Letter of Second Author’s Name & Last Name of Third Author, First Letter of Third Author’s Name. Name of the Article. Name of Journal. Volume (Issue), page interval.
In text: (Ak et al., 2018: 13), (Last Name of First Author et. al., year: page you use).
Theses & Dissertations
Gümüş, Ö. (2018). Varlık Vergisi’nin Fenomenolojisi. (Unpublished Thesis). Dumlupınar Üniversitesi Sosyal Bilimler Enstitüsü, Kütahya.
Last Name of Author, First Letter of Author’s Name. (2018). Name of Thesis. Name of Institute, City.
In text: (Gümüş, 2018: 14), (Last Name of Author, year: page you use).
Conference Papers (Proceeding Book)
Bahçe, A. B. & Gümüş, Ö. (2017). The Evaluation of Exemptions and Exceptions Applied For Employees Within the Economic Aims of Labor Unions. European Congress on Economic Issues. Kocaeli/TURKEY, March 30-April 01, 2017, p.131. ISBN: 978-605665528-9.
Last Name of First Author, First Letter(s) of First Author’s Name(s) & Last Name of Second Author, First Letter(s) of Second Author’s Name(s). (2017). Name of Paper. Name of Conference, City/Country, Date(s), page you use. ISBN number.
In text: (Bahçe and Gümüş, 2017: 111), (Last name of First Author and LAst Name of Second Author, year: page you use).
Balkans: History. (1987). Within Encyclopeedia Britannica (15th Edition. Volume 14. p. 570-588). Chicago: Encyclopedia Britannica.
The term searched. (year). Within name of encyclopedia. ( …..th Edition. Volume Number. Page interval). Place: Name of Encylopedia.
In text: (Balkans: History, 1987), (the term searched, year).
Howard, R./ Goldsman, A & Hollingsworth, C. (2005). Cinderella Man. USA: Miramax.
Last Name of Director, First Letter of Director’s Name/ Last Name of First Scenarist’s Name, First Letter of First Scenarist’s Name & Last Name of Second Scenarist, First Letter of Second Scenarist’s Name. (year). Name of Movie. Country: Producer.
In text: (Cinderella Man, 2005), (Name of Movie, year the movie is produced).
Important Note: Other references not included in the reference rules above can be changed by Editor.
Technical language should be accompanied by a comprehensive glossary of terms used. Entries in the glossary should be presented in alphabetical order. The glossary list should follow the Reference List.
Please be sparing in the use of appendices unless they are absolutely necessary, the appendixes should be numbered as, e.g. Appendix 1, Appendix 2, etc.
Does your paper include material borrowed from another source? If so, you must cite the original source in your paper. In addition, you may need to secure permission to reuse the material. Below are listed the types of material that may require permission.
Figures and tables
This includes both figures and tables that are directly reprinted and those that have been adapted from previously published figures and tables.
This applies only to data that are directly reproduced from another source; data that have been reanalyzed do not require permission.
Test items, questionnaires, vignettes, etc.
This applies mainly to items that are from copyrighted and commercially available tests (e.g., MMPI, Wechsler Adult Intelligence Scale, Stanford-Binet). Obtaining these permissions can be difficult and time-consuming, and a preferable alternative may be to reword or paraphrase those items so as not to duplicate the exact wording.
Each copyright holder has its own definition of fair use. It is your responsibility to determine whether the copyright holder requires permission for long quotations.
Photographs (and other images)
Photos and other images not created by the author as part of the study may be subject to permission requirements. Copyright ownership and permission status can be particularly difficult to establish for images downloaded from the Internet, but we cannot publish them without full documentation. There is no need to seek permission for images taken from a database whose purpose is the open dissemination of stimuli for academic research (e.g., the International Affective Picture System).
The subjects of photographs (if other than the authors) must give permission for publication if they are recognizable. This is done through a release letter. This is not an issue of permission to use copyrighted material, but permission to use someone’s likeness. If images have been taken from research databases, there is no need to seek a release.
Does your article contain material that has been reproduced or adapted from an IJTEM publication? If it does not exceed IJTEM’s fair use criteria, then you do not need to request permission from IJTEM. Most other scholarly journals have adopted the same fair use guidelines as IJTEM; however, it is the author’s responsibility to obtain the fair use guidelines for the relevant copyright holder to determine whether you need to secure permission. The use of a figure, table, test item, appendix, abstract, or similar work that was commercially copyrighted or published in a book requires permission. If permission is required, contact the copyright holder (usually the publisher) and request permission to reproduce or adapt the material in all formats (online as well as in print). When permission has been secured, forward the copyright holder’s letter with your manuscript. Permission can be secured via fax, mail, e-mail. Start this process early, as it may take several weeks. Your article cannot go into production until all permissions are secured for reproduced and adapted items. Regardless of whether permission is required, you must acknowledge the original source in your paper. Please include a full citation for each item that is reproduced or adapted from another source, including the page(s) on which is it found.
The names and E-mail addresses entered in this journal’s site will be used exclusively for the purposes of this journal and will not be made available for any other purpose or to any other party.
Authors have to certify that he/she is authorized to sign this Copyright Form either in his/her own right or as an agent of their employer, and have made no changes to this current valid document supplied by IJTEM. The article submitted is an original work and has neither been published in any other peer-reviewed journal nor is under consideration for publication by any other journal. In addition to it, the article does not contravene any existing copyright or any other third party rights. He/She certifies that He/She has no financial interest. This transfer of copyright gives IJTEM the right to develop, promote and distribute the works throughout the world. Author acknowledges that IJTEM will have the right to print, publish, and create derivative works throughout the world.
The author(s), reserve the following rights:
•The right to use all or part of this article, including tables and figures in future works of their own, provided that the proper acknowledgment is made to the Publisher as copyright holder, and
•The right to make copies of this article for his/her own use, but not for sale.
•The article contains no such material that may be unlawful, infringe any proprietary or personal rights of others (including,without limitation, any copyrights or privacy rights. If any plagiarism found the article after Publication, I am the solely responsible not IJTEM editorial board members. All disputes shall be subject to Bangladesh copyright Jurisdiction only.
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Author have to pay $60 USD /overseas each additional printed copy if he/she wants to purchase the copy. But there are no charges for the process of preparing the manuscript for publication and the e-journal.