Open Access, Licensing, and Copyright Policies

The Journal of Tax Administration is an open access journal and all articles, short notes, commentaries, and reviews contained within it are published under a CC BY license (Creative Commons Attribution 4.0 International License). By submitting material to the journal for publication, authors agree that, should their work be accepted, it will be published under these terms. Read on to find out what this means.

Open Access

JOTA operates an open access policy which means that it does not make any charges to authors or to readers. All issues of the journal, including the current issue, are available to download and read directly from our website. 

The Benefits of Open Access Publishing

Open access publishing has a number of advantages for both authors and readers.

Benefits For Authors:

If you opt to publish your paper in an open access journal, such as the Journal of Tax Administration, it could mean that:

  • Your work is read by a wider audience, including academics, policymakers, and members of the public.
  • Your paper is cited more frequently, boosting the dissemination of your ideas.
  • Readers based in developing countries will find it easier to access your work.
    • You are able to meet the requirements of more grants and funding opportunities.
    • You can connect with, and collaborate with, other researchers more effectively.  
    • Your work has a greater impact.
  • You don’t need to pay costly submission fees.
  • You retain the copyright of your work.

Benefits For Readers:

As a reader, open access publishing allows you to:

  • Access content wherever you are without the need to subscribe to a journal or to pay a fee.
  • Stay up to date with developments relevant to your interests with ease.
  • Read papers as soon as they are published.
  • Find relevant research whether you are an academic, a policymaker, or a practitioner.
  • Identify potential collaborators for your own work quickly and easily.

Copyright

As an open access journal, JOTA allows authors to retain the copyright for their work. This means that once your work has been published by us, you can publish it elsewhere, in part or whole, without requesting permission from us. However, we would be grateful if you could include a note in your work stating that it was previously published in the Journal of Tax Administration, citing the appropriate issue number and page numbers. 

It is also important to note that, although you retain the copyright, your work will be published under a Creative Commons Attribution 4.0 International  license (CC BY), which will allow others to share and/or adapt your work without your prior permission as long as they have properly attributed it. 

Creative Commons License

All content included in the journal is published under a Creative Commons Attribution 4.0 International  license (CC BY). This meets with the requirements of UK Research and Innovation (UKRI), the UK government’s non-departmental research funding body, as well as those of other key organisations. 

Creative Commons (CC) licenses are designed to enable the dissemination of academic and creative work on terms specified by the authors. The CC BY 4.0 license allows people to share and/or adapt the material, whether for commercial or non-commercial purposes, as long as they follow certain terms and conditions. Full details can be found here: Creative Commons CC BY 4.0.