International Journal of Tax Economics and Management

Ethics

Publication Ethics and Malpractice Statement

For a peer-reviewed journal, the publication of articles plays an essential role in the development of a coherent network of knowledge. It is, therefore, essential that all publishers, editors, authors, and reviewers, in the process of publishing the journals, conduct themselves in accordance with the highest level of professional ethics and standards. The publisher is dedicated to supporting the vast efforts of the editors, the academic contributions of authors, and the respected volunteer work undertaken by reviewers. The publisher is also responsible for ensuring that the publication system works smoothly, and that ethical guidelines are applied to assist the editor, author, and reviewer in performing their ethical duties. The following duties outlined for editors, copy editors, authors, and reviewers are based on the COPE Code of Conduct for Journal Editors and journal publications.

Responsibilities of Editor

Final Decisions
Based on the review report of the Reviewers, the editor has complete responsibility and authority to accept, reject, or request modifications to the manuscript. The editor has the right to make the final decision on whether to accept or reject a manuscript with reference to the significance, originality, and clarity of the manuscript and its relevance to the journal. The editor should not reject papers based on suspicions, they should have proof of misconduct.

Review of Manuscripts
Each editor must ensure that each manuscript is initially evaluated by the editor for originality, making use of appropriate software to do so. Following desk review, the manuscript is forwarded blind peer review to the reviewers who will make a recommendation to accept, reject, or modify the manuscript.

Fair Review
The editor must ensure that each manuscript submitted to the Journal of International Students is reviewed for its intellectual content without regard to sex, gender, race, religion, citizenship, etc. of the authors. The editor should acknowledge receipt of submitted manuscripts within two working days of receipt and ensure an efficient, fair, and timely review process.

Confidentiality
The editor must ensure that information regarding manuscripts submitted by the authors is kept confidential. The editor should ensure that submitted manuscripts are processed in a confidential manner, and that no content of the manuscripts will be disclosed to anyone other than the corresponding author, reviewers, and the publisher, as appropriate.

Disclosure and Conflicts of Interest
The editor of this Journal shall not use unpublished materials disclosed in a submitted manuscript for his/her own research without written consent of the author. The editor should recuse himself or herself from processing manuscripts if he or she has any conflict of interest with any of the authors or institutions related to the manuscripts. The editor should not disclose the names and other details of the reviewers to a third party without the permission of the reviewers.

• The editor should by no means make any effort to oblige the authors to cite his or her journal either as an implied or explicit condition of accepting their manuscripts for publication.

Personal Use
The editor should not use for his or her own research any part of any data or work reported in submitted and as yet unpublished articles.

The editor should respond promptly and take reasonable measures when an ethical complaint occurs concerning a submitted manuscript or a published paper, and the editor should immediately contact and consult with the author. In this case, a written formal retraction or correction may also be required.

Responsibilities of Author

Publication guidelines
Authors must follow the submission guidelines & author guidelines of the journal.

Multiple Submissions
The author should not submit concurrent manuscripts (or manuscripts essentially describing the same subject matter) to multiple journals. Likewise, an author should not submit any paper previously published anywhere to the journals for consideration. The publication of articles on specific subject matter, such as clinical guidelines and translations, in more than one journal is acceptable if certain conditions are met.

Original Work
The author should guarantee that the works he or she has submitted are original. If the author has used work and/or words by others, appropriate citations are required. Plagiarism in all its forms constitutes unethical publishing behavior and is unacceptable. Authors must certify that the manuscript has not previously been published elsewhere.

Peer Review Process
Authors must participate in the peer review process.

Conflict of Interest
Authors must notify the Editors of any conflicts of interest.

Data Access and Retention
The author should honestly gather and interpret his or her research data. Publishers, editors, reviewers, and readers are entitled to request the author to provide the raw data for his or her research for convenience of editorial review and public access. If practicable, the author should retain such data for any possible use after publication.

Fundamental Errors
The author should promptly inform the journal editor of any obvious error(s) in his or her published paper and cooperate earnestly with the editor in retraction or correction of the paper. If the editor is notified by any party other than the author that the published paper contains an obvious error, the author should write a retraction or make the correction based on the medium of publication.

Coauthors Certification
The author should give due acknowledgement to all of those who have made contributions to the research. Those who have contributed significantly to the research should be listed as coauthors. The author should ensure that all coauthors have affirmed the final version of the paper and have agreed on its final publication.
The author should present a precise and brief report of his or her research and an impartial description of its significance. The author should indicate explicitly all sources that have supported the research and also declare any conflict(s) of interest.

Responsibilities of Reviewer

Acknowledgement of Sources
Reviewers must ensure that authors have acknowledged all sources of data used in the research

Confidentiality
The reviewer should treat the manuscript in a confidential manner. The manuscript should not be disclosed to or discussed with others except as authorized by the editor. Reviewers should keep all information regarding papers confidential and treat them as privileged information.

Unqualified for Completion
The reviewer who feels unqualified to review the assigned manuscript or affirms that he or she cannot meet the deadline for completion of the review should immediately notify the editor and excuse himself or herself from the process of reviewing this manuscript.

Conflict of Interest
The reviewer should inform the editor and recuse himself or herself from reviewing the manuscript if there is a conflict of interest. Specifically, the reviewer should recuse himself or herself from reviewing any manuscript authored or coauthored by a person with whom the reviewer has an obvious personal or academic relationship, if the relationship could introduce bias or the reasonable perception of bias.

Standards of Objectivity
The reviewer should approach the peer-review job objectively. Personal criticism of the author is unacceptable.

Personal Use
The reviewer should not use for his or her own research any part of any data or work reported in submitted and as yet unpublished articles.

Relevant Work
The reviewer should immediately notify the editor of any similarities between the manuscript under review and another paper either published or under consideration by another journal. The reviewer should immediately call to the editor’s attention a manuscript containing plagiarized material or falsified data.