Recognized Scholarly Fields

Tax Policy & Fiscal Systems: Tax Policy, Tax Reform and Fiscal Regulation includes tax policy formulation, tax reform, taxation systems, fiscal policy and fiscal systems, tax regulation, legal and regulatory dimensions of taxation, tax-policy evaluation, tax-system design, and institutional arrangements governing taxation. Tax Incidence, Tax Burdens and Economic Behavior includes tax incidence, effective tax burdens, taxation and economic behavior, tax incentives, fiscal instruments, taxpayer responses to taxation, distributional effects of taxation, tax equity, tax fairness, and the economic consequences of tax-policy choices. Fiscal Decentralization and Institutional Fiscal Systems includes fiscal decentralization, subnational taxation, local taxation, intergovernmental fiscal relations, fiscal institutions, tax-revenue systems, fiscal governance, and institutional or regulatory changes affecting the operation and effectiveness of taxation systems.

Tax Administration & Governance: Tax Administration and Institutional Capacity includes tax administration, institutional capacity, tax authority performance, tax administration effectiveness, institutional effectiveness, tax-system implementation, administrative reform, organizational capabilities, and public-sector institutions responsible for taxation. Taxpayer Services, Enforcement and Accountability includes taxpayer services, tax enforcement, tax administration practices, taxpayer assistance, administrative accountability, tax governance, institutional transparency, administrative performance, and the relationships between tax authorities and taxpayers. Tax Administration Modernization and Digital Systems includes tax-system modernization, digital and electronic tax administration, electronic tax services, tax information systems, technology-enabled administration, digital tax reporting, administrative innovation, and the effectiveness of technological transformation within taxation institutions.

Tax Compliance & Taxpayer Behavior: Tax Compliance and Non-Compliance includes voluntary and enforced tax compliance, tax non-compliance, compliance intentions, compliance behavior, tax avoidance, tax aggressiveness, compliance determinants, regulatory compliance, tax enforcement responses, and institutional factors influencing taxpayer compliance. Tax Morale, Fairness and Taxpayer Perceptions includes tax morale, taxpayer attitudes, taxpayer perceptions, perceived tax fairness, institutional trust, perceived legitimacy, taxpayer motivation, behavioral responses to taxation, and psychological or social factors influencing tax-related decisions. Behavioral Taxation and Informal Economic Activity includes behavioral taxation, experimental tax research, taxpayer decision-making, behavioral responses to tax policy, taxation of informal economic activities, informal-economy compliance, tax-related behavioral interventions, and the interaction between economic behavior and taxation institutions.

Accounting, Reporting & Taxation: Financial Accounting and Tax Reporting includes financial reporting and taxation, corporate tax reporting, accounting for taxation, taxation-related financial disclosures, financial reporting practices affecting taxation, and the relationships between accounting information and tax-related outcomes. Tax Disclosure, Transparency and Reporting Behavior includes tax disclosure, tax transparency, tax-related corporate reporting, taxation-related earnings management, tax aggressiveness and reporting behavior, reporting quality, corporate tax information, and institutional or regulatory influences on tax-related reporting practices. Tax-Related Accounting Information and Decision-Making includes accounting information for tax decision-making, tax-related managerial accounting, management accounting applications in taxation, tax planning, corporate tax strategy, accounting-based tax analysis, and financial or managerial decisions that have a substantive relationship with taxation.

Auditing, Assurance & Tax Accountability: Tax Auditing, Assurance and Reporting Quality includes tax auditing, tax assurance, audit quality and tax reporting, tax-related audit procedures, assurance over tax information, tax reporting reliability, and the influence of auditing practices on taxation-related reporting and compliance. Internal Control, Corporate Governance and Tax Behavior includes internal control and tax compliance, governance mechanisms and tax behavior, corporate governance and tax outcomes, organizational accountability, internal oversight, governance-related tax decisions, and institutional mechanisms influencing tax compliance or tax reporting. Public-Sector Auditing and Fiscal Accountability includes public-sector auditing in fiscal or taxation contexts, audit and fiscal governance, public accountability, fiscal transparency, taxation-related public-sector assurance, oversight of tax administration, and institutional accountability associated with taxation and fiscal management.

Taxation, Sustainability & Development: Environmental Taxation and Green Fiscal Policy includes environmental taxation, carbon taxation, green fiscal policy, environmental tax instruments, fiscal incentives for environmental protection, taxation-related climate policy, and fiscal instruments supporting sustainability and environmental objectives. Taxation and Sustainable Economic Development includes taxation and sustainable development, taxation and development, fiscal instruments for sustainability, tax-policy implications for development, taxation and social welfare, tax-related distributional effects, and taxation policies supporting inclusive or sustainable economic outcomes. Business Taxation, SMEs and Societal Outcomes includes taxation of small and medium-sized enterprises, SME tax compliance, tax incentives for enterprises, business taxation and development, tax burdens on economic activity, taxation and social welfare, and the implications of taxation for firms, communities, institutions, and broader development objectives.

Scope Eligibility

All six fields expressly recognized above form ATR’s main scholarly scope and have equal standing. A manuscript may establish eligibility through a substantive contribution to any one recognized field without integrating several fields. Incidental mention of taxation is insufficient. Interdisciplinary work in accounting, auditing, economics, finance, governance, management, public administration, law, sustainability, information systems, or behavioral science must make a clear taxation or fiscal research contribution.

ATR welcomes studies from all regions and economic settings, including local, single-country, comparative, cross-country, organizational, and institutional studies, when their research question and contribution have broader scholarly relevance. Emerging areas include digital taxation, AI and tax administration, international taxation, information exchange, tax transparency, environmental and carbon taxation, and institutional transformation.

The journal accepts English-language Research Papers and Literature Review Papers only. Quantitative, qualitative, mixed-method, experimental, archival, econometric, computational, case-based, and other defensible research designs may be used. Review methods may include narrative, integrative, systematic, scoping, bibliometric, or meta-analytical approaches when transparently described and supported by substantive synthesis. Conceptual and policy-oriented contributions may be developed within an eligible manuscript type; they are not separate categories.

Scholarly Contribution

Submissions should identify a meaningful problem or knowledge gap, use an appropriate and defensible method, and support conclusions with credible evidence or critical synthesis. Contributions may be empirical, theoretical, conceptual, methodological, institutional, behavioral, practical, or policy-oriented. Implications for tax authorities, policymakers, taxpayers, firms, professionals, and society must remain proportionate to the evidence and study limitations.

Authors must report procedures actually undertaken. Systematic searching, PRISMA use, bibliometric mapping, meta-analysis, and other specialized methods must not be claimed without corresponding records and procedures. Mapping or descriptive listing alone is insufficient without substantive scholarly interpretation. Scope relevance and methodological sophistication do not guarantee acceptance; independent screening and peer review also assess originality, rigor, integrity, and contribution.

Accepted Manuscript Types and Author Guidelines →

Accepted Manuscript Types

• Research Paper: Original research using an appropriate and defensible quantitative, qualitative, mixed-method, archival, experimental, computational, or other research design.
• Literature Review Paper: A critical scholarly synthesis supported by an explicitly identified, transparent, and appropriately justified literature-review method.

These are the only two submission categories; Conceptual Papers are not a separate category. Research designs, analytical techniques, datasets, and review approaches do not constitute additional manuscript types. Theoretical or conceptual contributions may be developed within either eligible type.

All six taxation and fiscal research areas expressly included in ATR's Aims & Scope have equal standing. A substantive contribution to any one recognized area is sufficient; an incidental mention of taxation does not establish scope eligibility.

Manuscript Format and Reporting

• Language and file: Clear academic English; editable Microsoft Word (.doc or .docx), prepared using the current Advances in Research Master Manuscript Template.
• Page layout: A4, single column, Calisto MT 11 pt, single spacing.
• Title, abstract and keywords: Maximum 20 words in the title; structured abstract no longer than 200 words; 1–6 keywords.
• References: APA 7th edition; normally at least 25 references, aiming for at least 80% journal articles. Prioritize relevant recent scholarship, generally from approximately the last ten years where appropriate; older seminal or foundational works may be included when justified.

Research Paper abstract: Purpose; Research Methodology; Results; Research Limitations; Implications; Originality.

Literature Review Paper abstract: Purpose; Review Methodology; Findings; Research Limitations; Implications; Originality. Keep abstracts informative and concise; avoid unnecessary detailed statistical reporting.

Research Paper sections: Introduction; Literature Review; Research Methodology; Results; Discussion; Conclusion. Present a clear problem and contribution, appropriate scholarly grounding, transparent methods, credible analysis, a distinct interpretation of results, and evidence-supported conclusions.

Literature Review Paper sections: Introduction; Review Methodology; Review Findings / Literature Synthesis; Discussion; Conclusion. Explain how literature was identified, selected, evaluated, and synthesized, with sufficient transparency about the review process and its limitations.

Describe procedures actually performed. Claims of systematic searching, PRISMA use, bibliometric analysis, meta-analysis, scoping review, or another specific design must be supported by the reported methods and records. Bibliometric mapping or descriptive listing alone is insufficient without substantive scholarly synthesis and interpretation.

Tables and figures must be relevant, numbered, appropriately titled, and placed near their first substantive discussion. Figures should be clear and publication-ready, with approximately 300 DPI preferred where applicable. Ensure readable labels, consistent terminology, coherent paragraphs, and appropriate academic language; editing must not alter scientific meaning, evidence, data, or claims.

Every citation and reference must be genuine, traceable, and accurately represented. Provide DOI information where available and reconcile in-text citations with the reference list in both directions. Fabricated, fictitious, hallucinated, materially inaccurate, or unverifiable references are not permitted.

Master Manuscript Template ↗ · Title Page & Author Information Form ↗

Two Required Files at Initial Submission

• Blinded Manuscript: Article title, abstract, keywords, manuscript type, manuscript text, tables, figures, and references, without author names, affiliations, email addresses, identifying acknowledgements, revealing document properties, or other author-identifying information.
• Separate Title Page & Author Information Form: Author names, affiliations, and email addresses; corresponding-author information and ORCID; CRediT contributions; funding; conflicts of interest; research ethics, institutional approval, and consent where applicable; data availability; acknowledgements; third-party permissions; originality and authorship declaration; and applicable AI-use disclosure.

ORCID is required for the corresponding author; other authors should provide an ORCID where available. Keep identifying declarations out of the blinded manuscript while providing sufficient non-identifying research-method and ethics information for reviewers.

Originality and Authorship Declaration

The corresponding author must confirm, on behalf of all authors, that the work is original; is not simultaneously under consideration elsewhere; accurately attributes third-party work; has been approved for submission by all listed authors in the agreed authorship order; reports genuine scholarly contributions; and includes accurate ethics, consent, permission, funding, conflict-of-interest, data availability, and AI-use declarations as applicable.

Disclose any earlier public version, overlapping work, or relevant prior dissemination to the Editorial Office. Supporting documentation may be requested where necessary. The declaration is part of the separate Title Page; no third mandatory file is introduced at initial submission. Ethics approvals, consent statements, permissions, authorization numbers, funding details, and other declarations must never be invented or inferred where they do not exist.

AI systems cannot be authors or co-authors. Disclose substantive generative AI assistance beyond routine spelling, grammar, formatting, or straightforward language correction in the Title Page. Human authors remain accountable for originality, evidence, confidentiality, calculations, citations, references, and conclusions, and must independently verify AI-assisted outputs. Complete authorship and AI policies appear on the Publication Ethics page.

Peer Review, Revision and Point-by-Point Response

Eligible manuscripts proceed from editorial screening to double-anonymous peer review, normally involving at least two independent reviewers. Reviewer comments and academic editorial decisions are communicated through OJS. Reviewer recommendations are advisory; final scientific-editorial responsibility remains with the responsible academic editor and, where applicable, the Editor-in-Chief.

When revisions are requested, submit (1) the revised blinded manuscript and (2) a point-by-point response to every substantive editorial and reviewer comment through the designated OJS revision workflow. Identify the amendment and relevant section or page; where a suggestion is not adopted, provide a respectful, evidence-based explanation.

Submit revisions within the timeframe stated in the editorial decision. A revision invitation does not guarantee acceptance. Final scientific-editorial decisions remain independent of APC payment, ability to pay, or waiver eligibility; no APC is payable before final editorial acceptance.

Peer Review Procedures → · Publication Ethics, Plagiarism and AI Policy → · Official APC Policy →

Submit through OJS

Formal submissions must use the ATR OJS system, not private email or messaging channels. Before submission, confirm scope eligibility, select the correct manuscript type, use the current template, prepare both required files, complete applicable declarations, verify citations and references, and ensure uploaded files agree with the submission metadata.

Review the journal's Open Access, licensing, privacy, publication-frequency, and APC policies before submitting. ATR provides immediate Open Access; authors retain copyright, and published articles use CC BY 4.0. The APC is IDR 1,500,000 per accepted manuscript when at least one author has an institutional affiliation in Indonesia. A full waiver / IDR 0 applies when all authors are institutionally affiliated exclusively outside Indonesia. Eligibility follows institutional affiliation, not nationality, citizenship, or residence; administration begins only after final acceptance.

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1. General Principles and Policy Scope

This policy applies to manuscript submissions, revisions, editorial screening, peer review, publication preparation, and post-publication activities conducted by ATR.

The policy applies equally to all scholarly fields expressly recognized within the journal's current Aims & Scope. AI-related requirements apply within ATR's taxation-centered scope and do not create an additional manuscript type. A substantive contribution to a recognized taxation or fiscal research area remains required.

1. Human accountability. Authors, reviewers, and editors remain personally responsible for their intellectual contributions, assessments, recommendations, and editorial decisions.
2. Transparency. Substantive generative AI assistance must be accurately disclosed whenever required by this policy.
3. Scholarly integrity. AI-assisted research and writing must not produce fabricated evidence, misleading interpretations, unsupported claims, false citations, or plagiarized content.
4. Research ethics. The use of AI must respect informed consent, institutional approval, participant rights, organizational confidentiality, and applicable data-protection requirements.
5. Independent peer review. AI-generated evaluations must not substitute for assessments performed by qualified independent human reviewers.
6. Editorial independence. Scientific evaluation and publication decisions must remain under authorized human editorial responsibility.

AI-assisted technologies include generative language models, AI-based writing and coding assistants, automated content-generation tools, and technologies capable of generating or materially transforming research-related content. Routine conventional software functions are distinguished from substantive generative AI assistance.

2. AI Usage Policy for Authors

2.1. Authorship and Intellectual Responsibility

AI systems cannot qualify as authors or co-authors because they cannot accept responsibility for scholarly work, approve a final manuscript, disclose conflicts of interest, or respond to research-integrity concerns.

All authors must make genuine intellectual contributions, approve the manuscript, and accept responsibility for its accuracy, originality, theoretical grounding, research methodology, interpretation, references, and conclusions.

The use of AI assistance does not diminish the responsibility of human authors or replace the journal's authorship and CRediT contributorship requirements.

2.2. Permitted Uses of AI

Authors may use AI-assisted technologies for the following purposes, provided that appropriate verification and disclosure requirements are satisfied:

1. Language editing. Improving grammar, spelling, sentence structure, clarity, and academic readability without changing the substantive meaning of the research.
2. Translation assistance. Translating an author-prepared manuscript draft into English, provided the authors independently verify terminology, conceptual equivalence, methodological accuracy, and the translated arguments.
3. Technical and programming support. Assisting with the preparation or debugging of statistical, analytical, computational, and visualization scripts, with independent testing and validation of all resulting outputs.
4. Research-related AI methods. Using AI as a research instrument, computational method, analytical system, or research object where appropriately justified, ethically approved where required, transparently reported, and independently evaluated.
5. Explanatory graphics. Developing conceptual diagrams or non-deceptive illustrative materials where their use is appropriate, their meaning is accurate, and relevant disclosure and intellectual-property requirements are satisfied.

2.3. Prohibited Uses of AI

Authors must not use AI to:

1. Delegate the central scientific argument, literature synthesis, interpretation of findings, or conclusions to an AI system without genuine independent scholarly work and verification.
2. Fabricate research participants, taxpayer responses, questionnaire data, interview transcripts, organizational records, performance indicators, or statistical results.
3. Generate fictitious taxpayer observations, tax-return evidence, fiscal records, or interviews and misrepresent them as authentic research data.
4. Manipulate research images, tables, charts, figures, or analytical outputs in a manner that misrepresents actual evidence.
5. Include fictitious or unverified scholarly publications, quotations, bibliographic information, or DOI records.
6. Upload identifiable participant data, confidential taxpayer records, private interview materials, or restricted organizational information to unauthorized or insecure AI services.
7. Present predominantly AI-generated scholarly material as an original human contribution without sufficient independent intellectual work, verification, and disclosure.

2.4. Verification of Evidence and References

Authors must verify all factual claims, theoretical interpretations, statistical results, quotations, citations, and references introduced or modified through AI assistance.

AI-generated bibliographic suggestions must not be treated as confirmed scholarly sources. Authors must verify original publications, source relevance, author details, publication metadata, and DOI identifiers before citing them.

All citations and references must follow the journal's APA 7th edition requirements. The correspondence between in-text citations and the reference list must be checked in both directions.

AI-assisted analytical outputs must be validated against actual datasets, appropriate research procedures, and defensible methodological standards.

2.5. Research Papers and Literature Review Papers

The requirements of this policy apply to both manuscript types accepted by ATR: Research Paper and Literature Review Paper.

Research designs, analytical techniques, bibliometric procedures, and AI-supported methods do not constitute additional manuscript types.

For Literature Review Papers, authors must independently verify the identification, selection, assessment, and synthesis of relevant publications. AI-generated summaries must not substitute for critical engagement with original scholarly sources.

Where AI forms part of a legitimate research or review methodology, authors must document the system's methodological role, relevant configuration, validation procedures, limitations, and reproducibility considerations, where applicable.

3. AI Usage Policy for Editors

3.1. Human-Led Editorial Decision Making

All scientific-editorial decisions must be made by authorized human editors. AI systems must not independently determine acceptance, rejection, revision requirements, or the scientific merit of a submission.

Editors must assess manuscripts within the recognized ATR Aims & Scope according to scholarly merit, research integrity, methodological appropriateness, and independent peer-review evidence.

3.2. Permitted Administrative Assistance

Where confidentiality, authorization, and appropriate oversight are assured, editors may use automated technologies to:

1. Check manuscript formatting, required submission components, declarations, and administrative compliance.
2. Support secure similarity screening and preliminary reference-integrity checks, subject to human examination.
3. Identify subject or methodological expertise and potential peer reviewers using appropriately accessible academic information.
4. Improve language quality in routine editorial correspondence, invitations, and administrative communications.
5. Support internal administrative checklists and workflow organization without disclosing protected submission information to unauthorized services.

3.3. Editorial Restrictions

Editors must not:

1. Upload confidential manuscripts, unpublished data, participant information, review reports, or editorial correspondence to public or insecure AI systems.
2. Delegate substantive scientific evaluation or publication decisions to generative AI.
3. Reject a submission solely because an AI detector reports a numerical probability of AI-generated content.
4. Treat AI-generated scientific comments, bibliographic claims, methodological criticisms, or recommendations as verified findings without independent assessment.
5. Use external automated services in a manner that compromises participant confidentiality, intellectual property, or the integrity of peer review.

3.4. Editorial Oversight

When automated screening indicates a potential integrity problem, the responsible editor must evaluate the supporting evidence and seek appropriate clarification.

AI-detection scores and similarity percentages are preliminary screening indicators, not independent proof of misconduct.

Eligible submissions must continue through ATR's double-anonymous peer-review process, normally involving at least two independent qualified human reviewers.

4. AI Usage Policy for Peer Reviewers

4.1. Independent Expert Judgment

Peer reviewers are selected for their subject knowledge, methodological competence, academic experience, and ability to provide an independent evaluation of the submitted research.

Every review report must represent the reviewer's own critical assessment. The responsibility for evaluating scientific quality, theoretical contribution, methodology, evidence, and conclusions cannot be transferred to an AI system.

4.2. Permitted Limited Assistance

Reviewers may use AI-assisted tools to improve grammar, spelling, clarity, or translation of comments independently written by the reviewer.

Such assistance must not disclose the manuscript, unpublished findings, participant information, confidential editorial correspondence, or identifiable submission content to an unauthorized AI platform.

4.3. Prohibited Reviewer Practices

1. Uploading a manuscript, abstract, tables, figures, interview materials, datasets, or manuscript extracts to public or insecure AI services.
2. Requesting AI to produce a complete peer-review report or substitute for independent scholarly analysis.
3. Delegating the identification of methodological weaknesses, interpretation of findings, or publication recommendations to an automated system without independent evaluation.
4. Submitting AI-generated criticisms based on invented references, unsupported arguments, or unexamined manuscript content.
5. Using privileged manuscript information for personal, professional, competitive, commercial, or unrelated research purposes.

4.4. Reporting Suspected AI Misuse

Reviewers who identify credible indications of fabricated references, invented datasets, manipulated findings, or undisclosed substantive AI misuse must communicate their concerns confidentially to the responsible editor.

Concerns should be supported by specific evidence. Reviewers must not independently accuse authors, contact their employers, or treat AI detector outputs as definitive evidence of misconduct.

5. Confidentiality, Data Security and Research Ethics

ATR requires the protection of research participants, institutional records, unpublished manuscripts, restricted datasets, and confidential editorial materials.

These responsibilities are particularly important in studies involving taxpayers, tax returns, fiscal records, tax compliance, corporate tax strategies, enforcement investigations, organizational information, and other sensitive research contexts.

1. Participant protection. Identifiable information and sensitive participant records must be protected in accordance with applicable ethical and legal requirements.
2. Organizational confidentiality. Tax returns, taxpayer identifiers, internal organizational documents, financial records, audit records, and restricted institutional datasets must not be disclosed without appropriate authority.
3. External AI systems. Confidential data and manuscripts must not be uploaded to public or insecure AI services. Proposed external processing involving confidential content requires prior explicit editorial authorization and adequate safeguards.
4. Research ethics compliance. Authors must respect applicable ethical approval, informed consent, participant privacy, data-use authorization, and institutional permission requirements.
5. Incident reporting. Suspected unauthorized disclosure, privacy breaches, or misuse of protected research material must be reported promptly through appropriate editorial or institutional channels.

When AI-generated responses, synthetic organizational scenarios, or simulated observations are legitimately investigated as research objects, authors must identify their artificial origin, explain the study procedures, and avoid presenting them as genuine participant data.

6. Declaration and Disclosure of AI Use

6.1. When Disclosure Is Required

Routine spelling correction, conventional grammar checking, formatting, or straightforward language correction without substantive content generation does not normally require a separate AI declaration.

Substantive use of generative AI must be disclosed, including extensive language restructuring, translation of manuscript drafts, generation or debugging of analytical code, AI-assisted research procedures, and other material assistance affecting manuscript preparation or analysis.

6.2. Where the Declaration Must Be Placed

This requirement does not introduce a third mandatory file at initial submission. The separate Title Page and the blinded manuscript remain the two required submission documents.

6.3. Required Declaration Components

1. Tool identification: Name, developer, and relevant model or version where identifiable.
2. Purpose and scope: A specific explanation of which activities, manuscript sections, or research procedures were assisted by AI.
3. Human verification: Confirmation that the authors independently examined, corrected, tested, and validated the relevant AI-assisted outputs.
4. Human responsibility: Confirmation that the authors accept full responsibility for originality, research integrity, accuracy, and scientific conclusions.

6.4. Standard Declaration Templates

Authors must adapt these statements to reflect their actual practices. Disclosure does not authorize activities otherwise prohibited under the journal's research integrity and publication ethics policies.

7. Policy Violations, Investigation and Sanctions

7.1. Fair Investigation and Due Process

Suspected AI-related misconduct must be addressed through an objective, evidence-based, and proportionate editorial procedure consistent with applicable publication-ethics requirements.

AI-detection scores, automated classifications, or unsupported allegations are not sufficient grounds for a finding of misconduct.

ATR may examine relevant manuscript materials, research records, cited sources, methodological documentation, AI-use declarations, and explanations from the concerned parties.

Before disciplinary action is imposed, the concerned party should receive a reasonable opportunity to respond, subject to appropriate confidentiality and conflict-of-interest safeguards.

7.2. Possible Actions Concerning Authors

1. Minor disclosure deficiencies. Authors may be requested to complete or correct an omitted AI-use declaration when the underlying assistance was permitted and the reliability of the research is not compromised.
2. Materially deficient submissions. Where verified AI misuse compromises scientific originality, citation accuracy, methodological integrity, or research reliability, the journal may require substantive correction or reject the manuscript.
3. Serious research misconduct. Established fabrication, falsification, deliberate misrepresentation, severe confidentiality violations, or fundamentally unreliable published findings may result in retraction and proportionate additional measures, including institutional notification or submission restrictions where justified.

7.3. Possible Actions Concerning Reviewers

A peer-review report generated without independent scholarly assessment, or prepared through a serious breach of manuscript confidentiality, may be invalidated and excluded from editorial decision-making.

Depending on the established facts and severity, the journal may issue a formal warning, terminate an assignment, or remove the individual from its active reviewer pool.

7.4. Possible Actions Concerning Editors

Verified editorial misuse may lead to reassignment of a manuscript, withdrawal of handling authority, formal corrective action, or review of editorial appointment status.

An editor with a relevant conflict of interest must not determine the outcome of an investigation involving their own conduct.

7.5. Post-Publication Actions

When concerns are identified after publication, ATR may request an author explanation, review supporting research documentation, consult independent specialists, and take appropriate editorial action.

Depending on the evidence and severity of the issue, the journal may publish a correction, Expression of Concern, or retraction.

Post-publication notices must be transparent and linked to the original publication. The Version of Record must not be silently modified to conceal material research-integrity concerns.

8. Responsibilities and Implementation

This policy complements the journal's existing publication-ethics, authorship, peer-review, plagiarism, confidentiality, research ethics, complaints, and post-publication policies.

The current harmonized ATR policy framework applies prospectively from 1 September 2026. This dedicated AI policy forms part of that framework when formally published.

Historical manuscripts, editorial records, valid publications, and bibliographic information are not automatically invalidated by subsequent policy changes. Concerns about earlier publications must be evaluated on their merits under applicable research-integrity procedures.

Authorship, Contributorship and Originality

Authorship is limited to individuals who have made a substantial scholarly contribution, participated in drafting or critical revision, approved the final submitted version, and accepted accountability for the work. Ghost, guest and gift authorship are not permitted.

Every submission must accurately identify author contributions using CRediT, with corresponding-author ORCID and applicable author declarations documented on the separate Title Page & Author Information Form. Changes to the author list require justification and agreement of all affected authors; post-publication changes must be documented transparently.

Authors must confirm that the work is original, is not concurrently submitted elsewhere, properly attributes prior work, includes no fabricated or manipulated research materials, and is approved by all listed authors. Any overlapping work, publicly available earlier version or relevant prior dissemination must be disclosed for editorial assessment. A separate mandatory originality letter is not required when the Title Page includes the necessary declaration.

Plagiarism and Similarity Screening

ATR prohibits plagiarism, unattributed copying, inappropriate text recycling, redundant publication, duplicate submission, fabricated or unverifiable citations, citation manipulation, and misrepresentation of existing research. Sources of text, data, images, tables, methods and other protected material must be accurately attributed.

A similarity score is not proof of plagiarism or a substitute for editorial judgment. Editors review the source, extent, location, context, quotation and attribution of matching passages. A score at or below 15% does not excuse plagiarism; a higher score may trigger clarification, correction or rejection depending on the evidence and journal policy.

In-text citations, references, quotations and DOI details must be accurate, complete and verifiable, following the journal's required APA 7 style.

Peer Review and Editorial Independence

Manuscripts passing initial screening normally undergo double-anonymous assessment by at least two independent reviewers. Reviewer recommendations are advisory, and the responsible academic editor evaluates the complete scholarly record before the final decision.

Editors and reviewers must disclose and manage relevant conflicts. Editorial decisions must not be influenced by ownership, financial interests, advertising, sponsorship, institutional relationships, APC payments or waiver eligibility.

All fields expressly recognized in the current Aims & Scope have equal standing. A manuscript may qualify through any one recognized taxation or fiscal research area without combining several fields. Assessment addresses the actual research or review question, scholarly rigor, integrity and contribution.

Editors must not handle their own submissions or manuscripts involving a material conflict; an appropriate independent editor must be assigned. Reviewers must decline or consult the editor when an independent assessment cannot be assured.

APC administration begins only after final scientific-editorial acceptance. APC payments and waiver verification remain separate from scientific decisions. Production includes administrative verification, copyediting, proofreading, metadata checks and Version-of-Record preparation; it is not a continuation of ordinary peer review. Closed scientific matters should be reopened only if a material scientific, integrity, ethical, legal, authorship, metadata or publication blocker is identified. The official APC policy governs charges, waivers and payment procedures.

Complete Peer Review Process and Reviewer Responsibilities →

Research Ethics, Conflicts of Interest and Data

Authors must secure necessary ethics review, informed consent, organizational permissions and data-use authorization where applicable. Research involving human participants, sensitive records or other protected materials must meet relevant ethical and legal requirements. Approval and consent claims must never be fabricated or misrepresented.

Funding and material financial or non-financial competing interests must be disclosed, including an explicit no-conflict statement when applicable. Relevant professional, institutional, collaborative, competitive, supervisory and personal interests must also be declared. A data availability statement should accurately describe research data that are openly available, available on reasonable request, included with the article, legitimately restricted, non-shareable or not applicable. Editors may request relevant documentation for legitimate research-integrity checks.

Policy on Generative AI and Automated Tools

Permitted assistance: AI tools may assist with routine spelling, grammar, language readability and appropriately controlled technical tasks, provided human authors review the results and retain responsibility. AI systems cannot be authors or co-authors.

Disclosure: Substantive AI assistance beyond routine spelling, grammar, formatting or straightforward language correction must be disclosed in the separate Title Page. State the tool or service, purpose, parts of the work affected, and nature or extent of assistance; include a version or access date when relevant for reproducibility. A declaration of no substantive AI use may be included where applicable.

Research methods: When AI or automated systems materially contribute to data collection, coding, analysis, experimental procedures or literature-review methods, describe the relevant reproducible procedures in the blinded manuscript without revealing author identities.

Prohibitions and accountability: Authors must verify factual claims, calculations, quotations, citations, DOI records and interpretative conclusions. Fabricated references, invented data or images misrepresented as authentic scientific evidence are unacceptable. Confidential third-party data must not be uploaded to unauthorized or insecure AI services. Reviewers and editors must not expose confidential submissions to insecure external systems or delegate scholarly judgment to AI.

Read the Full AI Tools Usage Policy →

Open Access, Copyright and License

ATR provides immediate Open Access to the published Version of Record without subscription or journal-imposed embargo. Authors retain copyright in their scholarly work; copyright ownership is not transferred to ATR or its publisher.

The published article is made available under the Creative Commons Attribution 4.0 International License (CC BY 4.0), which permits sharing and adaptation, including commercial reuse, with appropriate attribution, license identification and indication of changes.

Authors may archive or share their submitted manuscript, accepted manuscript and published Version of Record without a journal-imposed embargo, with clear version identification, appropriate credit and respect for any third-party rights. Authors are responsible for permissions covering material not included in the article's CC BY license.

Complaints, Appeals and Allegations of Misconduct

ATR considers evidence-based concerns about research misconduct, plagiarism, authorship, citation manipulation, editorial or administrative conduct, reviewer behavior, peer-review manipulation, false ethics or consent information, conflicts of interest and procedural fairness. Complaints or appeals should identify the submission or publication and explain the concern with available supporting evidence.

Under appropriate confidentiality and conflict-of-interest safeguards, the journal may request an explanation, supporting files, independent scholarly advice or verification from institutions, research-integrity offices, ethics committees, funders or other relevant bodies as appropriate. Authors or other parties affected by an allegation should have a reasonable opportunity to respond. Outcomes are determined by the evidence and the seriousness of the concern, not by unsupported accusations.

Editorial appeals must state substantive procedural, factual or ethical grounds. Disagreement alone does not automatically justify reversal of a scholarly decision.

Post-Publication Discussion, Corrections and Retractions

Readers and researchers may submit professional, evidence-based comments, clarifications or concerns about published work. Where justified, ATR may invite an author response, consult specialists or issue an editorial notice.

An otherwise reliable article with a material error that does not invalidate its principal findings may require a correction. Unresolved serious concerns or an ongoing investigation may require an Expression of Concern. Fundamentally unreliable findings, serious plagiarism, established misconduct, unethical research or another substantial integrity problem may require retraction. Notices must be transparent, identifiable and linked to the original article. ATR does not silently replace the Version of Record to conceal material changes.

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