Appropriate Attribution and Plagiarism Policy
When you submit a manuscript to the Journal of Tax Administration, we will take it that your work is original. We will also take it that any other published or unpublished work that you have referred to, paraphrased, or summarised has been properly attributed and cited, both in the text of the manuscript and in your bibliography. If your paper is accepted, we may ask you to sign a declaration in respect of this.
Attribution and Citations
It is crucial that you cite all works that you have used when researching and writing your paper fully and correctly. It is also important to ensure that you obtain any relevant permissions if you are including work produced by others, or work of your own that has been published elsewhere, within your manuscript.
Summarising, Paraphrasing, and Quoting Other Works
When referring to ideas coined by other authors, you should always credit those authors in a clear manner, so that readers will not assume that the ideas are yours.
If you need to paraphrase or summarise work by others, you should ensure that the wording used is substantially different from that used in the original text and include appropriate attribution.
For information about how to present your in-text citations and bibliography, please see our Formatting Guidelines.
Plagiarism and Redundancy
The Cambridge English Dictionary defines plagiarism as “the process or practice of using another person’s ideas or work and pretending that it is your own”.
According to the Committee on Publication Ethics (COPE) there are three main types of plagiarism:
- “Clear plagiarism”, which COPE defines as “unattributed use of large portions of text and/or data, presented as if they were by the plagiarist”.
- “Redundancy”, which COPE defines as “copying from the author’s own work”. This is also sometimes referred to as self-plagiarism or text recycling. Please note: the Journal of Tax Administration’s definition of “redundant work” also includes, but is not limited to, the following:
- Work that has been divided into sections (or “salami-sliced”) to create more than one paper for potential publication by this journal and/or other publishers.
- Papers based on study findings that have already been published elsewhere, unless there is a valid reason for doing this, the correct permissions have been gained and provided to the journal’s managing editors prior to or at the time of submission, and full and accurate citations have been included in the work.
- Papers that include content that you have taken directly from, adapted from, or paraphrased from any of your own or your co-authors’ previous or forthcoming papers unless the correct permissions have been gained and provided to the journal’s managing editors prior to or at the time of submission, and the original work has been fully and accurately cited.
- Papers that you have based on any previous or forthcoming paper and to which you have added only limited new content and/or data.
- Translations of existing or forthcoming papers unless the proper permissions have been obtained and provided to the journal’s managing editors prior to, or at the time of, submission.
- What COPE describes as “minor copying of short phrases”.
However, plagiarism is not restricted to the unattributed use of exact words and phrases. It can also include the unattributed use of others’ ideas and theories.
The Journal of Tax Administration takes plagiarism very seriously. All papers submitted to the journal must be the authors’ own work, and must not include any unattributed ideas, words, data, illustrations, or figures, or any other form of unattributed information. If plagiarism is detected or the journal receives a complaint about possible plagiarism within any manuscript submitted to it, whether pre-publication or post-publication, the editors will investigate this fully, according to COPE guidelines.
