REVIEW

The peer review process aims to ensure the quality, originality, academic integrity, and relevance of manuscripts submitted to the journal. This journal applies a double-blind peer review process, in which the identities of both authors and reviewers are kept confidential. Reviewers are selected based on their expertise, academic qualifications, research experience, and publication record relevant to the manuscript’s subject area. Reviewers are expected to evaluate manuscripts objectively, provide constructive feedback, maintain confidentiality, and complete the review within the specified timeframe. Manuscripts are evaluated based on originality, relevance to the journal’s scope, methodological rigor, clarity of presentation, and contribution to the field of accounting and taxation. Reviewers must disclose any potential conflicts of interest and decline the review if such conflicts exist. All manuscripts are treated as confidential documents. Manuscripts under review are confidential and must not be shared, discussed, or used for personal advantage by reviewers. Reviewers are requested to provide one of the following recommendations to accept or accept with minor revisions or revise and resubmit or reject. Reviewers should submit their evaluation through the OJS platform and communicate any concerns directly to the editorial team.