Advances in Taxation Research (ATR) is committed to maintaining the accessibility, integrity, continuity, traceability, and long-term availability of its published scholarly record.

Preservation activities support the continued identification and accessibility of published articles, bibliographic information, DOI metadata, volume and issue records, publication dates, licensing information, and other essential components of the scholarly record.

ATR considers preservation of the scholarly record an essential responsibility of academic publishing. Once an article has been formally published as the Version of Record, its bibliographic identity and publication history should remain stable and traceable.

Preservation activities may include the following journal and publication records:

ATR currently supports preservation and continuity through its journal publishing platform, maintenance of publication and metadata records, DOI-related bibliographic infrastructure, technical and administrative data-management practices, and distributed scholarly metadata.

ATR recognizes the importance of independent long-term digital preservation infrastructure in supporting continued access to scholarly content beyond the journal's primary publishing platform.

Any participation in an external preservation network, archive, repository, or dedicated preservation service will be identified publicly on this page only after the journal's participation, deposit, or preservation arrangement has been formally confirmed.

ATR assigns and maintains DOI-related bibliographic metadata for published scholarly content through its DOI registration infrastructure.

Bibliographic metadata may be distributed to scholarly discovery services, repositories, libraries, citation services, indexing systems, and other research-information infrastructures to support persistent identification, scholarly linking, discovery, citation, and record continuity.

The formally published online article constitutes ATR's Version of Record.

Once published, substantive changes are not made silently. Material corrections or changes affecting the scholarly record are handled through an appropriate correction, retraction, Expression of Concern, withdrawal notice, or other formal post-publication mechanism in accordance with ATR's Policies & Publication Ethics.

Historical volumes, numbered issues, article publication dates, DOI information, and bibliographic metadata are retained according to their original publication record.

Changes to ATR's current publication workflow do not retroactively alter the legitimate bibliographic identity, publication dates, volume assignments, or issue assignments of previously published material.

Effective from 1 September 2026, ATR applies continuous publication within the active numbered issue. Eligible articles may therefore be formally published once required editorial and production processes have been completed without waiting for all other articles assigned to that issue.

Continuous publication does not eliminate ATR's volume and numbered-issue structure. Each published article remains assigned to the appropriate volume and issue and becomes part of the permanent scholarly record.

Where an article requires correction, retraction, Expression of Concern, or another formal post-publication action, ATR seeks to preserve the relevant bibliographic record while clearly linking the editorial notice to the affected publication.

Published content is not ordinarily removed solely because concerns arise after publication. Removal may be considered only in exceptional circumstances where continued availability would create serious legal, privacy, security, ethical, or other substantial risks.

ATR supports author self-archiving and scholarly sharing consistent with its immediate open-access model and Creative Commons Attribution 4.0 International License (CC BY 4.0).

Authors may deposit and share the preprint, Author Accepted Manuscript, and published Version of Record in institutional repositories, subject repositories, personal or institutional webpages, academic networks, and other lawful dissemination channels without embargo.

ATR seeks to maintain continuous public access to published open-access content through its official journal website and associated scholarly metadata infrastructure.

In the event of technical disruption, system maintenance, platform migration, domain changes, or other publishing-infrastructure changes, reasonable efforts will be made to restore access and preserve essential article files, bibliographic records, identifiers, and publication metadata.

The journal and publisher are responsible for maintaining reasonable editorial, administrative, technical, and publication-management practices that support preservation and continuity of ATR's scholarly content and publishing records.

Preservation practices may evolve as publishing technologies, repository services, metadata infrastructures, preservation networks, and digital archiving systems develop. Material changes to ATR's preservation arrangements will be reflected transparently on this page.