Funding and Competing Interests Policy

If there are any competing interests, whether financial or non-financial, you must declare these when submitting your manuscript to the Journal of Tax Administration for consideration. 

What Are “Competing Interests”?

By “competing interests”, we mean any interests that could have influenced the objectivity of any of the authors’ actions or judgements when planning, preparing, or presenting their research, or collecting, presenting, analysing, or interpreting the data used in their work.

Examples of competing interests include, but are not limited to, situations where:

• Any funder of a piece of research has played a role in the conceptualisation, design, or preparation of a paper arising from that research;
• Any funder of a piece of research could be affected financially or reputationally (whether in a positive or negative way) as the result of the publication of a paper arising from that research;
• Any of the authors are currently employed, have recently been employed, or anticipate that they will be employed by any entity that could be affected financially or reputationally (whether in a positive or negative way) as a result of the publication of the paper being submitted;
• Any of the authors currently act as consultants for any entity that could be affected financially or reputationally (whether in a positive or negative way) as a result of the publication of the paper being submitted;
• Any of the authors are members of the boards of any entities that could affected financially or reputationally (whether in a positive or negative way) as a result of the publication of the paper being submitted;
• Any of the authors have received any other form of reimbursement (including gifts, reimbursements for attending workshops, conferences, or symposia etc.) from any entity that could affected financially or reputationally (whether in a positive or negative way) as a result of the publication of the paper being submitted.
• Any of the authors hold stock or shares in any entity that could affected financially or reputationally (whether in a positive or negative way) as a result of the publication of the paper being submitted.
• Any of the authors have existing or pending patents or patent applications, the value of which could be affected (whether positively or negatively) by the publication of the paper submitted. 
• Any of the authors are affiliated with an entity that has existing or pending patents or patent applications, the value of which could be affected (whether positively or negatively) by the publication of the paper being submitted.
• Any of the authors are members (whether paid or unpaid) of a governmental organisation, non-governmental organisation, or advisory board.
• Any of the authors are members of, or work for (whether paid or unpaid), a lobbying or advocacy organisation.
• Any of the authors are members of, or work for (whether paid or unpaid), a funding body (including research bodies, charities, and other types of organisation).
• Any of the authors write for or act as consultants for (whether paid or unpaid) any educational company.
• Any of the authors are acting, have acted, or are due to act as expert witnesses in any relevant legal or civil proceedings, or are involved in any other legal proceedings related to the subject matter of the paper.
• Any of the authors have personal relationships (e.g. as a friend of, a family member of, a former or current mentor of, a former or current employee of, a former or current mentee of, or a recent collaborator with) with anyone involved in the journal (e.g. an editorial board member or a reviewer).
• Any of the authors have personal religious, political, ideological, or other convictions that may have a negative impact on the unbiased nature of the publication process. 

How to Make Funding and Competing Interests Declarations

First, please include one of the following declarations in both your manuscript and your covering email:

“The authors have received funding relating to the production of this paper” or “No funding has been received in relation to the production of this paper”.

If funding has been received, please provide full details of the funding received and the organisation that has provided it in your covering email only.

Second, please include one of the following declarations in both your manuscript and your covering email:

“The author/s  declare that a competing interest exists” or “The author/s declare that no competing interest exists”.

If a competing interest exists, please provide full details in your covering email only.

How We Handle Declarations

The Journal of Tax Administration’s editors will take all funding and competing interests declarations into account when considering manuscripts submitted for potential publication. They reserve the right to ensure that appropriate statements about funding and competing interests are included within any work accepted for publication. They also reserve the right to refuse to publish any work where they believe that funding or competing interests could cause the work to be or perceived to be biased.