Submissions

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Submission Preparation Checklist

As part of the submission process, authors are required to check off their submission's compliance with all of the following items, and submissions may be returned to authors that do not adhere to these guidelines.
  • The submission has not been previously published, nor is it before another journal for consideration (or an explanation has been provided in Comments to the Editor).
  • The submission file is in OpenOffice or Microsoft Word file format.
  • Where available, URLs for the references have been provided.
  • The text is single-spaced; uses a 12-point Times New Roman font; employs italics, rather than underlining (except with URL addresses); and all illustrations, figures, and tables are placed within the text at the appropriate points, rather than at the end.
  • The text adheres to the stylistic and bibliographic requirements outlined in the Author Guidelines detailed below.

Author Guidelines

We are happy to consider articles, short notes, commentaries, book reviews, and conference reviews relating to all aspects of tax administration, including:

  • tax compliance;
  • tax authority organisation and functioning;
  • comparative tax administration;
  • global developments in tax administration;
  • the history of tax administration.

The editorial team are interested in receiving manuscripts that consider tax administration from perspectives such as:

  • accounting
  • economics
  • psychology
  • sociology
  • law
  • anthropology

We recommend that you read our current and previous issues in order to familiarise yourself with the topics and types of paper that we publish before submitting your manuscript. You can read all issues of JOTA, free of charge, on our website.

Please read the following set of guidelines carefully and ensure that your work complies with them before submitting your manuscript to JOTA.

  1. Key Information
  2. SettingsPreparing Your Manuscript
  3. Submitting Your Paper
  4. Formatting Guidelines
  5. SettingsGeneral Formatting Requirements
  6. Citations and Bibliographies

Articles

Section default policy

Copyright Notice

Our open access status means that authors retain the copyright of their work. However, all papers published in JOTA are done so under a Creative Commons Attribution 4.0 International  license (CC BY). This means that others can share and/or adapt your work without your permission as long as they follow certain rules, including attributing your work correctly.

Privacy Statement

The Journal of Tax Administration is committed to safeguarding the privacy of those who contact us, visit our website, or subscribe to our mailing list. Our privacy notice details the type of data that we collect about you and why we use it. 

We may change or update this privacy policy, or sections of this privacy policy, at any time and without giving users prior notice. Please check back regularly to ensure that you are aware of any changes or updates that we have made. Where deemed reasonable, we will notify data subjects if we intend to use their data in a manner that is not compatible with the original purpose.

Please note: At present, we do not allow visitors to register with, or submit papers through, our website. However, as this may be subject to change, we have included information relating to the privacy of information submitted via our website in this policy.

Collecting Data From Minors

This website is aimed at users aged 18 or over. The Journal of Tax Administration does not intend to, nor knowingly obtain, personal data from anyone aged 13 or under.

Our Processing of Personal Data

Personal data means data about an identifiable or identified person. Two types of personal data are collected via this website:

If you register for an account or contact us (the user)

We will use your name, email address, and any other details that you enter when registering with or logging into this website, or when contacting us, in order to provide our services as a fair and legitimate interest. 

Please do not submit sensitive data, bank account data, credit card details, health data, usernames, passwords, or unnecessary personal data to us via email for your own security. 

If you visit our website

The Journal of Tax Administration uses the anonymised data collected via our website, as our fair and legitimate interest, to:

  • Monitor website views, journal issue and paper downloads, and visitor trends.
  • Improve the functionality and features of the website.

We process data about timestamped Jota web pages that your IP address has visited, as our fair and legitimate interest to manage website security and performance.

We may use personal information that you submit via the website or by email, as our legitimate interest, to:

  • Enable you to log in and utilise the website’s functions.
  • Administer your website account.
  • Communicate with you about matters related to the journal.
  • Handle submissions, reviews, and queries.
  • Enable us to carry out administrative purposes necessary for the operation of the business.
  • Comply with any ethics and malpractice obligations.
  • Comply with any legal obligations.
  • Monitor reader, author, and reviewer trends.

If you sign up to our mailing list, we will receive details of the information that you have submitted. We will use this data, as our legitimate interest, to:

  • Update you about the journal’s activities.
  • Monitor reader, author, and reviewer trends.

Our peer review process is double-blind, so reviewers will not receive your personal data, although they will receive your manuscript and supporting documentation.

Should you arrange to attend an event, whether face-to-face or online, organised by the Journal of Tax Administration, and you inform us that you have a health concern that may affect your attendance at that event, we will process that information on the basis of explicit consent. We will only use this information in order to assist you with your attendance and will not retain this information longer than necessary. You can opt out of this type of data processing at any time.

The Security of Your Personal Information

The Journal of Tax Administration makes every effort to ensure that any personal information you provide to us via our website is secure.

Some areas of our website may only be accessible to users who are registered with us and will need to be accessed using a password. If you choose to register with the website, you are responsible for ensuring that:

  • your password cannot be guessed with ease;
  • you keep your password safe and secure;
  • you do not share your password with anyone else;
  • you do not allow other people to use your account.

The journal’s website (and the issues and papers that can be downloaded from it) may contain links to relevant third-party websites. We are not responsible for these websites, the content on them, or the manner in which they collect or process data.

Sharing Your Personal Information

We will not give away or sell your personal information to any other party.

Your personal information may be processed by our contracted third parties for the purposes of operating our business (e.g. our software provider, our website administrator, our mailing list provider etc.)

We may also share your personal data in response to a subpoena, court order, legal obligation, or other governmental request, such as, for example, requests for information about the business from HMRC.

Storing Your Personal Information

Any personal data that you submit via this website will be held within the website’s storage files. This information is usually only accessible to authorised members of staff and any contractors that we may use. However, if required, we would need to provide access to external authorities, such as HMRC, the police, or courts of law.

Should you submit manuscripts via the website (or via email), your personal information may be retained on in our email account, password-protected cloud storage, and/or journal staff’s password-protected computers. Our peer review process is double-blind, so reviewers will not receive your personal data, although they will receive your manuscript and supporting documentation.  

If you sign up to our mailing list, the personal information that you submit may be stored with our mailing list provider, and/or within our email account, password-protected cloud storage, and journal staff’s password-protected computers.

Retaining Your Personal Information

In general, we retain your data for as long as is necessary for the purposes that it was submitted, as required by law, or for long enough to deal with follow up questions or concerns. Should we still require such data after this, personal details will be anonymised. If you would prefer us to erase your data, or delete files and/or documents that you have submitted to us from our systems before this, please email us.

However, in general, we will not remove data from your account on our website or from our mailing list unless you ask us to. Please note that you can delete your website account or remove your details from our mailing list at any time. 

Further Information

Should you wish to do any of the following, please contact us by email:

  • Ask us anything about our privacy and cookies notices.
  • Find out more about the personal data that we hold about you or obtain a copy of that data.
  • Ask us to rectify any data that we hold about you.
  • Ask us to erase any data that we hold about you.
  • Ask us to restrict how we process your personal data.
  • Object to us processing your personal data.

You have the right to escalate concerns about our processing of your personal data to the Information Commissioner’s Office (ICO) or to take legal action, although we ask that you contact us first to help quickly resolve the matter.

This privacy notice was written with clarity and brevity in mind. If you have a question or comment, please email us directly.