As part of the submission process, authors are required to check off their submission's compliance with all of the following items, and submissions may be returned to authors that do not adhere to these guidelines.

• I confirm that this manuscript is original, has not been published previously, and is not currently under consideration by another journal.
• I have reviewed the journal’s Aims & Scope and confirm that the manuscript fits the scholarly scope of Advances in Taxation Research (ATR). I have also prepared the manuscript using the official ATR manuscript template.
• The manuscript is written in English, has been carefully proofread for clarity, grammar, academic style, and language quality, and complies with the journal’s plagiarism and originality requirements.
• I have read and understood the journal’s Policies & Publication Ethics, including the requirements concerning authorship, research integrity, conflicts of interest, generative AI, copyright, licensing, corrections, retractions, complaints, and publication misconduct.
• The manuscript complies with the formatting, structure, citation, reference, table, figure, and bibliographic requirements stated in the Author Guidelines.
• I have read and understood the ATR Article Processing Charge (APC) Policy. I understand the applicable APC, waiver provisions, and that payment of any publication fee does not influence editorial evaluation, peer review, or the final publication decision.
• I confirm that all authors have made appropriate scholarly contributions to the manuscript, have approved the submitted version, and that all author names, affiliations, email addresses, ORCID iDs where available, and other submission metadata are complete and accurate.
• I understand that submission to ATR constitutes agreement to follow the journal’s editorial and peer-review process, copyright and licensing provisions, publication ethics requirements, and any revisions requested by the editors or reviewers before a final editorial decision is made.