Preparing Your Manuscript
Please follow the guidelines below when preparing a manuscript for submission to JOTA.
Formatting Your Manuscript
Please ensure that your paper follows our formatting guidelines before submitting it.
Abstracts and Keywords
Articles, Short Notes, and Commentaries
All manuscripts submitted for potential inclusion in our Articles, Short Notes, and Commentaries sections should include an abstract of not more than 250 words and a list of appropriate keywords.
Reviews
Manuscripts submitted for potential inclusion in our Reviews section do not need to contain an abstract or keywords.
Bibliographies
All papers submitted to JOTA must include a bibliography. Please see our formatting guidelines for more details.
Technical and Specialist Information
When preparing a paper for submission to the journal, please bear in mind the journal’s diverse readership, which includes academics from a wide range of disciplinary backgrounds, tax policymakers and administrators, and tax practitioners. Technical and methodological discussion should be tailored accordingly and lengthy mathematical derivations, if any, should be located in appendices. In particular, your abstract, introduction, and conclusion should be written for a non-specialist audience.
Authorship
When listing the authors of a paper, you must ensure that:
- each one has made a substantial contribution to the paper, either in terms of conceiving it, designing it, acquiring data for it, drafting it, or revising it;
- each one has approved the version of the paper that you are submitting to the Journal of Tax Administration (and any subsequent revisions);
- they are listed in the order that you wish them to appear should the paper be published in the journal.
Should any contributor not meet all of these requirements, their contribution can be recognised in an “Acknowledgments” section or footnote instead.
When you submit a paper to the journal, we will take it that all authors and contributors have been consulted about, and are happy with, the author list and/or contributor acknowledgements section or footnotes. Should the paper be published in the journal, any subsequent changes made to the author list or contributor acknowledgements must be approved by all of the original authors and contributors. The journal’s editorial team will not participate in any investigations or disputes about authorship, whether the paper has been published or not.
By submitting a manuscript to the journal, the corresponding author also agrees that they are prepared to respond to queries about, investigate, and help to resolve any issues that arise with regard to anything related to their paper, including sections or data collection processes that they may not have been directly involved in.
Originality
All papers submitted to the Journal of Tax Administration must be original. When referring to, expanding on, or quoting from any other work, or discussing theories or ideas contained in another work, you must credit the authors of that work appropriately and obtain any necessary permissions from them and/or the work’s publishers. Please read our Appropriate Attribution and Plagiarism Policy carefully before submitting your paper to us.
Use of Artificial Intelligence (AI)
We do not accept papers that have been written using AI (including tools such as ChatGPT). We are also unable to accept images that have been generated using AI. We would be grateful if you could confirm that you have not used AI to write your paper or to generate any images included in it in your cover letter.
Anonymity
Articles and Short Notes
Articles and short notes submitted to JOTA must be anonymised as they undergo a double-blind peer review process . When submitting a manuscript for potential inclusion in the Articles or Short Notes sections of the journal, please ensure that you have removed any text that identifies the author/s (including any author names in the properties section of your document) from your manuscript and from any supplementary material. You should also include a separate title page listing the author names and contact details, and in the case of multiple authors, specifying the corresponding author.
Commentaries and Reviews
Commentaries, book reviews, and conference reviews are assessed by members of our editorial team. As a result, you do not need to anonymise them. However, please include a separate title page with your submission that lists the title of your work, the author names and contact details, and, in the case of multiple authors, specifies the corresponding author. If appropriate, please also include the details of the book or conference reviewed on your title page.
Funding and Conflicts of Interest
When submitting a paper for consideration, you must declare whether you or any of your co-authors have received funding for your research and whether there are any competing interests, whether financial or non-financial. Please include this declaration within your covering email.
To learn more about what we mean by “competing interests”, please read our “Funding and Competing Interests Policy” page.
Research Ethics
If you wish to submit a manuscript to the Journal of Tax Administration, please ensure that you have obtained the appropriate research ethics approval before conducting the research on which your paper is based. The journal’s editors may ask you to provide proof of this.
Data Analysis and Availability
Study data should be collected, analysed, presented, and interpreted accurately, in an open and honest manner, and according to the standard practices of your academic discipline. It should also be reproducible.
You should be willing and able to provide the journal’s reviewers and editors with raw data from your research studies if required and, should JOTA publish your paper, provide this data to other researchers on request.
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