The reviewing of all articles published in the Journal is an obligatory procedure. Reviewing allows the journal to comply with the ethical standards adopted by the international scientific community and to prevent any violations of these rules in their own work as well as in relationship with all participants of the science publication process.
Articles received by the editorial office that meet the formal criteria are considered at an editorial board meeting for correspondence to the Journal’s profile. The board meeting also determines the team of reviewers.
All articles that correspond to the Journal’s profile are sent for double-blind peer review. Reviewing can be performed by editorial board members and outside experts, who determine the development of scientific ideas in taxation, have their own scientific schools and followers in Russia and abroad, who have highly cited papers published in relevant subject areas.
Whether the article corresponds to the scientific specialization of the journal, whether the article’s content corresponds to the article’s topic.
The relevance of the topic.
Whether the article has the scientific problem statement.
The scientific problem at the core of the article.
New ideas or scientific innovations suggested by the author.
Whether research results are convincing, and presentation of the material is logical.
Whether research results correspond to the initial scientific problem statement.
Lack of ambiguity in terminology.
Author’s knowledge of scientific literature about the issues discussed, including international experience.
Particular qualities of authors' writing style and language (whether the language and style of the article is comprehensible, whether the text needs additional scientific and literary editing, etc, etc.)
The review should contain specific conclusions:
Whether it would be beneficial to publish the article considering previous publications and research on the matter
Specific issues with the article as well as what the author should change in or add to the article
The final qualification for publishing must be either ‘Recommended’ or ‘Recommended for publishing provided that the author eliminates the issues pointed out by the reviewer’ or ‘Not recommended’.
The decision on the publication of the paper must be made within three months from the moment of the manuscript’s registration in the Journal.
The reviews are emailed to the author.
If the manuscript is not accepted for publication, the editorial board sends the author a reasoned refusal.
The article which is not recommended for publication cannot be considered again.
A positive review on the article is not a sufficient condition for its publication. The editorial board takes a final decision on the reasonability of publishing.
After the article is accepted for publication, the Executive Editor informs the author accordingly and specifies the publication date.
Created / Updated: 20 September 2021 / 20 September 2021