ATR accepts two manuscript types only: Research Paper and Literature Review Paper. A Research Paper reports original empirical or otherwise systematically designed research using defensible methods appropriate to a taxation or fiscal research question. A Literature Review Paper provides rigorous scholarly synthesis using an explicitly identified and sufficiently transparent review approach relevant to taxation or fiscal scholarship. Research methods, analytical techniques, datasets, or specific review approaches do not constitute separate manuscript types. ATR accepts submissions in English only.

ATR applies double-anonymous peer review. Manuscripts that pass editorial screening are normally evaluated by at least two independent reviewers with expertise relevant to the submitted taxation or fiscal research. The normal editorial pathway is Submission → Editorial Screening → Independent Peer Review → Revision → Post-Revision Verification → Final Editorial Decision. Reviewer recommendations are advisory, while final scientific-editorial responsibility remains with the responsible academic editor and, where applicable, the Editor-in-Chief.

ATR publishes one volume per calendar year with exactly three regular numbered issues. Beginning with Volume 5 (2027), the standardized publication periods are No. 1 January–April, No. 2 May–August, and No. 3 September–December.

For Volumes 1–4 (2023–2026), ATR retains the historical issue designations and actual publication dates recorded in its official journal archives. Published issues retain their original issue numbers, actual publication dates, DOI records, and valid bibliographic metadata. The standardized publication periods beginning in 2027 do not retrospectively redefine historical ATR publication records.

ATR applies continuous publication prospectively from 1 September 2026, allowing publication-ready articles to be released within the applicable active issue after completion of the required editorial and production stages. October–December 2026 is a publication-schedule transition without an additional numbered issue. The revised issue cycle begins with Volume 5, No. 1 in January 2027.

ATR provides immediate Open Access without embargo. Authors retain copyright, and published articles are distributed under the Creative Commons Attribution 4.0 International License (CC BY 4.0).

For an accepted manuscript with at least one author institutionally affiliated in Indonesia, the current standard APC is IDR 1,500,000. Manuscripts whose authors are all institutionally affiliated exclusively outside Indonesia receive a full APC waiver / IDR 0. Eligibility is determined by institutional affiliation rather than nationality, citizenship, or residence. No APC is payable during submission, editorial screening, peer review, revision, or other pre-acceptance stages; APC administration begins only after final editorial acceptance. Previously agreed official payment terms are not changed retroactively.

Authors should prepare manuscripts in English using the current ATR Manuscript Template and submit two separate files: (1) a Blinded Manuscript and (2) a Title Page & Author Information Form. The blinded manuscript must not contain author-identifying information. The Title Page contains verified author and publication information, including applicable CRediT contributions and declarations, and the corresponding author's ORCID iD is required.

Before submitting, authors should confirm that the manuscript falls within the current ATR Aims & Scope, select the appropriate manuscript type, use the current manuscript template, prepare the blinded manuscript and separate Title Page, verify citations and references, and review the journal's publication-ethics, peer-review, Open Access, licensing, privacy, and APC policies. Formal manuscripts and revisions must be submitted through the official ATR Online Journal System (OJS).