Advances in Taxation Research (ATR) publishes one annual volume comprising exactly three regular numbered issues: No. 1, No. 2, and No. 3. The journal maintains a regular publication frequency of three issues per year, with each issue assigned to its applicable annual volume.
ATR distinguishes between its historical publication records and the standardized calendar-year schedule implemented prospectively beginning with Volume 5 (2027). The number of annual volumes and regular numbered issues remains unchanged. The standardized calendar specifies the designated issue periods for the revised publication cycle without retrospectively changing the journal's historical issue assignments or actual publication dates.
The journal also applies a continuous-publication model within the applicable active numbered issue, subject to completion of all scientific-editorial, administrative, production, and metadata-verification requirements. Continuous publication does not establish an additional numbered issue or alter the journal's official annual publication frequency.
For Volume 1 (2023) through Volume 4 (2026), ATR followed a publication framework consisting of one annual volume and three regular numbered issues. The journal's previous publication policy identified the three annual issues without prescribing fixed calendar-month ranges. The official ATR archives therefore remain authoritative for their actual publication dates, designations, and article assignments.
Issue No. 1 — First Regular Numbered Issue: The first issue of each historical annual volume retains its original issue designation and the publication information recorded in the ATR archives. Its actual publication date and bibliographic metadata must not be replaced with an assumed calendar period.
Issue No. 2 — Second Regular Numbered Issue: The second issue retains its established annual volume association, original issue designation, publication date, article assignments, and bibliographic information as recorded in the official journal system.
Issue No. 3 — Third Regular Numbered Issue: The third issue completes the historical three-issue annual publication structure. Its original publication dates, article records, DOI metadata, and volume and issue assignments remain authoritative.
Historical Schedule Clarification: The standardized January–April, May–August, and September–December schedule beginning in 2027 does not justify changing an existing historical volume designation, reallocating previously published articles, or modifying actual publication dates to fit a later publication schedule.
The journal's official archives remain authoritative for the historical issue assignments, article publication dates, pagination, DOI records, article metadata, and other bibliographic information associated with Volumes 1–4. Valid historical publication records are preserved without retrospective alteration.
Following the completion of the historical publication cycle for Volume 4, Issue No. 3 (2026), ATR designates October–December 2026 as the transition to its standardized calendar-year publication schedule. This transition establishes the prospective publication arrangements for Volume 5 (2027) without redefining previously published issues.
No additional numbered issue will be created or published during October–December 2026. Volume 4 (2026) retains its established structure of exactly three numbered issues. The transition is an adjustment to the prospective publication calendar, not an expansion of the journal's annual issue frequency.
During the transition, ATR may continue accepting new manuscripts and conducting editorial screening, independent peer review, author revisions, post-revision verification, scientific-editorial decision-making, post-acceptance administration, copyediting, proofreading, production preparation, and metadata verification.
Eligible manuscripts designated for the revised publication cycle may be prepared for formal publication beginning with Volume 5, Issue No. 1 in January 2027, provided that all applicable scientific-editorial, administrative, production, and publication-quality requirements have been completed.
Publication-Date Integrity: Articles must not be assigned artificial, retrospective, or misleading publication dates to accommodate the transitional arrangement. The actual formal publication date and the applicable volume and issue assignment must be recorded accurately in the journal's publication metadata and permanent scholarly record.
Beginning with Volume 5 (2027), ATR adopts a standardized calendar-year publication schedule while continuing to publish one annual volume comprising exactly three regular numbered issues.
Issue No. 1 — January–April: The first regular numbered issue covers the January–April period of the applicable calendar-year volume.
Issue No. 2 — May–August: The second regular numbered issue covers the May–August period of the applicable calendar-year volume.
Issue No. 3 — September–December: The third regular numbered issue covers the September–December period and completes the annual publication cycle.
These three periods define the journal's regular numbered issues within each annual volume. The standardized schedule applies prospectively from Volume 5 (2027) and continues for subsequent annual volumes unless an updated publication policy is formally announced.
Prospective Application: The standardized calendar-year periods do not replace or retrospectively redefine the original publication dates, issue assignments, and bibliographic records associated with Volumes 1–4 (2023–2026). Historical publication records remain authoritative for the articles already published under those arrangements.
Beginning prospectively on 1 September 2026, ATR introduced a continuous-publication model within the applicable active numbered issue. Under this model, an article that has completed all required scientific-editorial, administrative, and publication-production procedures may be released individually without waiting for every other manuscript assigned to the same issue to complete production.
The normal post-acceptance publication process is Final Editorial Acceptance → APC or Waiver Verification → Post-Acceptance Administration → Copyediting → Proofreading & Production → Metadata Verification → Version of Record → Online Publication.
Continuous publication concerns the timing of an individual article's formal release within its designated numbered issue. It does not create an additional issue, increase the annual publication frequency, change the journal's one-volume-per-year structure, or authorize publication outside the applicable official schedule.
The October–December 2026 transitional arrangement remains applicable. Continuous publication introduced in September 2026 does not override the transition or create a new numbered issue during that period. Under the standardized schedule, the continuous-publication model operates within the designated active issues beginning with Volume 5, Issue No. 1 in January 2027.
Continuous publication does not reduce the journal's standards for double-anonymous peer review, evaluation by at least two independent reviewers where applicable, independent academic editorial decisions, research integrity, manuscript quality, publication ethics, or post-acceptance quality control. An article must satisfy all applicable requirements before formal publication.
Where an Article Processing Charge or full waiver applies, the relevant payment or waiver administration is conducted after final scientific-editorial acceptance. APC payment, eligibility, or waiver status does not determine the scientific-editorial acceptance decision or independently guarantee a publication date, issue assignment, or production priority.
The final article formally published on the official ATR website constitutes the journal's authoritative Version of Record. The formal publication date must correspond to the actual date on which the final Version of Record is made publicly available online.
Published articles must contain accurate and appropriate bibliographic information, including the article title, author information, annual volume, numbered issue, formal publication date, DOI, licensing information, and other essential publication metadata. Pagination or article identifiers should be reported consistently where applicable.
For articles released through continuous publication, volume and issue assignments must correspond to the applicable active numbered issue. The publication date must reflect the actual formal release rather than the beginning or ending date of the issue period unless those dates genuinely coincide.
ATR maintains consistency among the published article, journal website, OJS metadata, DOI-registration records, and relevant scholarly indexing and discovery services. Accurate publication metadata support citation, digital preservation, discoverability, scholarly accountability, and the traceability of the permanent academic record.
Where a genuine metadata or publication-record error is identified, the Editorial Office may initiate a transparent correction through the appropriate editorial and technical procedures. Corrections must preserve the integrity, traceability, and historical accuracy of the published scholarly record.
ATR preserves the original scholarly publication records of its historical annual volumes, including Volume 1 (2023), Volume 2 (2024), Volume 3 (2025), and Volume 4 (2026). Each volume retains its established issue assignments and official bibliographic records.
Previously published volumes, numbered issues, article titles, author information, issue titles, publication dates, pagination, article identifiers, DOI records, licensing information, and other valid bibliographic metadata remain part of the journal's permanent scholarly record.
The standardized issue calendar and continuous-publication framework apply prospectively and do not authorize retrospective renumbering, artificial publication-date changes, redistribution of previously published articles, relabeling of historical issues, or reconstruction of published scholarly records merely to conform to the current publication model.
Genuine bibliographic or metadata errors may be corrected transparently through appropriate editorial, publication-ethics, and technical procedures. Such corrections must preserve the continuity, authenticity, and traceability of the scholarly record rather than obscure or replace valid historical information.
ATR maintains an online archive of its published annual volumes, numbered issues, and scholarly articles. Previously published issues remain accessible through the official journal archives, subject to applicable digital-preservation and website-access arrangements.
The archives preserve the historical volume and issue records associated with Volumes 1–4 (2023–2026) and provide the authoritative bibliographic information for the articles published during those periods. The standardized calendar-year publication schedule applies beginning with Volume 5 (2027).
Readers, authors, researchers, and indexing services should cite the article's final bibliographic information and DOI as displayed in the applicable Version of Record. Historical publication records should be interpreted according to their original issue and actual publication-date assignments rather than the subsequently standardized issue calendar.
For detailed manuscript preparation, publication ethics, scholarly coverage, digital preservation, and article access, readers may consult the following official ATR resources.