Articles
Aim & Scope
The aims of the International Journal of Public Finance–IJPF is to create a forum in which all kinds of research and information is shared in the bottom line of the science of public finance. There are articles based on original studies that deal with the economic, social, political, administrative, psychological, legal and empirical aspects of the fiscal literature issues in the journal.
Starting with the first issue of 2016, IJPF will appear twice a year (SUMMER and WINTER), which deals with all aspects of public finance science. IJPF is generously supported by the International Public Finance Conference/Turkey and is firmly committed to Open Access as a means to disseminate research findings.
IJPF adheres to the Budapest Open Access Initiative definition of open access, according to which users have the right to read, download, copy, distribute, print, search, or link to the full texts of these articles. Users also have the right to crawl the texts for indexing, pass them as data to software, or use them for any other lawful purpose, without financial, legal, or technical barriers other than those inseparable from gaining access to the internet itself. Creating derivative works is not covered by the BOAI, and is thus subject to permission from the Global Justice Network.
IJPF adopts the ethical principles set out by the Committee on Publication Ethics-COPE regarding all components of the publication process; for publishers, editors, writers, referees, and readers. In addition, IJPF is an electronic and open-access journal published under a Creative Commons (CC BY) license. Manuscripts submitted to IJPF should be in line with the editorial principles and author guidelines.
International Journal of Public Finance - IJPF (E-ISSN: 2548-0499) is a peer-reviewed, open-access e-journal which publishes original research in public finance, with special emphasis on topics about public finance theory, public economics, fiscal law, budget and fiscal planning.
Topics of International Journal of Public Finance have been identified in the following main areas and subheadings. The topics are not limited to those listed, they include all kinds of study related to public finance.
1. THEORY OF PUBLIC FINANCE
Public Revenues
Tax Psychology
Tax Compliance
Financial Incentive System
R & D Expenditures
Local Administrations Finance
Taxpayer Behaviors
Tax and Foreign Direct Investments
Emerging Economies and Public Finance
Fiscal History
2. FISCAL LAW
Taxation Principles
Taxpayer Assignments
Taxpayer Rights
Taxation Process
Tax Offences and Crimes
Resolution of Tax Dispute
Tax Administration
Tax Audit
Tax Judge
Tax Incentive
International Taxation
Taxation of Contacts
Institutional Taxation
Transfer Pricing
Tax Smuggling
Rewriting Tax Procedures
E-Taxation System
Taxation of Finance Sector
3. FISCAL ECONOMICS
Fiscal Policy
Public Economics
Public Sector Balance
Economic Crisis and Public Policy
Economic Development and Taxation
Welfare Economics and Optimal Taxation
Welfare Economics and Economic Development
Welfare Economics and Income Distribution
Debt Burden and Economic Stabilization
Political Societies and Fiscal Capacity
Income Distribution and Public Policy
Market Failure and Fiscal Policy
Innovation and Public Policy
Public Sector Efficiency
Quality of Public Services
4. BUDGET AND FISCAL PLANNING
Public Budget
Budget Systems
Budget Principles
Budget Process
Budget Practices
Budget Control
Budget Right
Fiscal Planning
Participatory Budget
New Budgeting Approaches
Fiscal Transparency and Accountability
Treasury Transactions
Public Tender Transactions
Public Entrepreneurship and Privatization
Writing Rules
In order to evaluate the manuscripts submitted to the journal, the following rules must be certainly adapted:
1. Full paper should be written minimum 5.000 words – maximum 9.000 words including references in Microsoft Word format. Page layout should be A4 format and margins should be 3 cm for all sides (right-left, up-down) of the page. Page numbers should be located on the right bottom sides of the pages.
2. The title of the full paper should be written in bold (first letters in capital letters) and in the center of the page. (Calibri font 16 pt).
3. The name and surname of authors should be written clearly under the title. Academic title, ORCID number, institution, and e-mail should be placed in footnotes.
4. The abstract should be written single-spaced with Calibri font 10 pt. The length of each abstract should be a minimum of 100 words and a maximum of 250 words. There must be focused on the aim or the purpose of the study, the methodology, the data and the results in the abstract. References are not cited within the abstracts and the abstracts must not contain abbreviations.
5. 3-6 keywords and 2-3 JEL classification codes that are important and relevant to your manuscript should be written under the abstract. (https://www.aeaweb.org/econlit/jelCodes.php?view=jel)
6. The main text should be in Microsoft Calibri with 12 pt. and single-spaced. The whole main text should be justified. Paragraph spacing before and after a single paragraph (6 lines) should be given. The first line of the paragraph is to be shifted by 1.25 cm from the left margin. Headings and sub-headings of the manuscript should be numbered as 1., 1.1., 1.1.1. in hierarchical numbers. The headings should be numbered beginning from the Introduction, without the exception of references. All heading should be written bold but only the first letters should be capitalized. Before heading, the blank line should be given.
7. Citations in the text should be made using the link method according to the APA (American Psychological Association) citation style. In-text citations, the author’s last name, date of the publication, the number of the quoted pages (if there is a specific quote from a source used) should be mentioned. If the name of the referred author is given within the text, then only the publication date should be written. If there are two authors the surnames of both should be given. When there are three or more authors in the cited source, surnames of all authors should be listed in the text for the first citations. Afterward, only the surname of the first author followed by “et al.” should be written. When an author(s) has published more than one cited document in the same year, these are distinguished by adding lower case letters (a, b, c, etc.) after the year and within the parentheses. For multiple references, the citations should be written within the parentheses and separated them with semicolons. If the explanation is necessary for the text, ıt can be used the footnote method. Footnotes should be in Microsoft Calibri with 10 pt. and single-spaced. The whole main text should be justified. The link method is shown below.
Examples of Citations in the Text: Single Author (Torgler, 2007: 135).
Two Authors (Acemoglu & Robinson, 2015: 122).
Three or more authors (Kirchler et. al., 2014: 90).
Two studies of the same author (Due, 1971a: 58; Due, 1972b: 195).
8. Tables and figures should be numbered consecutively, as Table 1, Figure 1, in the text. All heading should be written bold but only the first letters should be capitalized. The titles of the tables and figures should be placed at the heading of the table or figures and centered. References belonging to the table or figure should be under them. Figures and tables should be separated from the text by one-line interval.
9. The list of references should be presented in alphabetical order at the end of the text. References that are not cited in the text should not be written in the References section. If the author referred to more than one publication from the same source, the oldest publication should be listed first. If the author referred to more than one publication from the same source published in the same year, the publications should be numbered using the letters a, b, c…, as a citation in the text. If one author’s several publications, some with one, some with two or more authors are referred, the publications with one author should be written first. Page numbers of articles published in the journals and chapters in the edited books must be written.
Examples of reference formats are shown below.
Journals/Periodicals;
Feldstein, M. (2002). “The Transformation of Public Economics Research: 1970–2000”, Journal of Public Economics, 86(3), 319-326.
Kirchler, E., Kogler, C. & Muehlbacher, S. (2014). “Cooperative Tax Compliance: From Deterrence to Deference”, Current Directions in Psychological Science, 23(2), 87-92.
Books;
Lang, M. (2013). Introduction to The Law of Double Taxation Conventions, IBFD, Netherlands.
Acemoglu, D. & Robinson J. (2013). Why Nations Fail: The Origins of Power, Prosperity and Poverty, Crown Business, New York.
Brunnermeier, M. K., James, H. & Landau, J. P. (2016). The Euro and The Battle of Ideas, Princeton University Press, New Jersey.
Due, John F. (1971a). Indirect Taxation in Developing Economics, The John Hopkins Press, Baltimore.
Due, John F. (1971b). Government Finance: Economies of the Public Sector, Richar D. Irwin Inc., Illinois.
Edited Books;
Baker, P. (2009). “Taxpayers’ Charter and a Taxpayers’ Charter for Europe”, Protection of Taxpayer’s Rights European, International and Domestic Tax Law Perspective, (Ed.) Nykiel W. & Sek M., Wolters Kluwer Business, Warszawa, 130-135.
Thesis;
Salanauskaite, L. (2012). “Distributional Impacts of Public Policies”, PhD Thesis, Maastricht University, Maastricht.
Reports;
Committee For The Study of Economic and Monetary Union (1989). Report on Economic and Monetary Union in the European Community, Madrid, http://aei.pitt.edu/, (02.10.2016).
European Commission (2015). Taxation Trends in the European Union, Data for the EU Member States: Iceland and Norway, Luxembourg.
Papers;
Quliyeva, A. A. (2015). “The New Paradox of Modern Asymmetric Economy”, 1st International Annual Meeting of Sosyoekonomi Society, 29-30 October 2015, Munich, Germany.
Internet Sources;
International Monetary Fund (2016). Corruption: Costs and Mitigating Strategies, https://www.imf.org/external/pubs/ft/sdn/2016/sdn1605.pdf, (01.11.2016).
Ethical Principles and Publication Policy
ETHICAL PRINCIPLES
International Journal of Public Finance – IJPF is committed to adhering to academic principles and ethical values in its publication policy. IJPF accepts ethical principles published by the Committee on Publication Ethics (COPE), Directory of Open Access Journals (DOAJ), Budapest Open Access Initiative (BOAI), and CoHE "Scientific Research and Publication Ethics Regulation".
The IJPF’s publication ethics principles and policies are designed to ensure that all stakeholders, including publishers, editorial boards, editors, referees, authors, and readers, comply with the expected standards of ethical conduct. These principles and policies serve the development and sharing of knowledge produced by the scientific method and impartially.
The following explanations were prepared to be international standards under open access guidelines and policies published by the Committee on Publication Ethics (COPE), Directory of Open Access Journals (DOAJ), Budapest Open Access Initiative (BOAI), and CoHE “Scientific Research and Publication Ethics Regulation”. All stakeholders must comply with the following principles.
Ethical Responsibilities of Publisher;
• International Public Finance Conference/Turkey, the publisher of IJPF, is a scientific platform held by the Department of Public Finance, which is determined by the Conference General Board, once a year since 1985. IJPF has aimed to examine new advances in the field of public finance, to discuss national and international fiscal issues and develop solutions, to establish the basis for the cooperation and exchange of knowledge of public finance scholars at the international level, and to connect scientific and social ties by bringing together public finance scholars and bureaucrats.
• Publisher appoints IJPF’s editors, editorial board, and the members of the international advisory board for three years. The expired member may be reassigned.
• According to the principles of Budapest Open Access Initiative (BOAI) and Creative Commons (CC BY), the publisher undertakes that the articles published in the IJPF are open access continuously and can be archived and protected.
• Publisher protects the copyrights of articles published by IJPF and supervises the violations of scientific publication ethics. The publisher takes necessary measures in case of violations such as plagiarism, abuse, conflict of interest, and so on.
Ethical Responsibilities of Editorial Board;
• The members of the Editorial Board accept the Committee on Publication Ethics (COPE), Directory of Open Access Journals (DOAJ)’s principles and policy of publication ethics and evaluate decisions related to them.
• Editorial Board makes recommendations to increase the national and international prestige of the IJPF.
• Editorial Board pays attention to the scientific quality of the IJPF and the originality of the published articles.
• Editorial Board recommends indexes that the IJPF can be searched to improve its academic quality.
• Editorial Board strives to meet the needs of authors and readers.
• Cooperating with the editors, Editorial Board takes decisions on the publication of the articles to which the referee process is completed.
• Editorial Board keeps all information (author, referee, content, data, etc.) confidential.
• Editorial Board informs the editors in case of a suspicion of publication ethics such as plagiarism, abuse, conflict of interest, copyright infringement.
• Editorial Board undertakes to publish corrections, explanations, withdrawals, and apologies when necessary.
Ethical Responsibilities of Editor;
• Editors are responsible for protecting the principles and policies of publication ethics.
• Editors evaluate the articles submitted to IJPF regardless of religion, language, race, gender, world view, and beliefs of the authors.
• Editors strive to act transparently in matters such as disclosure, correction, and apology to meet the information needs of referees, author(s), and readers in the publication process.
• Following the purpose and scope of the IJPF, editors pay attention to the originality of the articles to be published and to contribute to the literature, researchers, and readers.
• Editors implement the blind-reviewing and evaluation process policies adopted by the IJPF, keep the referees’ credentials confidential, and ensure that each article is evaluated impartially and timely.
• Taking into consideration the referees’ professions, the conflict/unity of interest between the reviewers and the author(s), editors support impartially and independently to review of the articles submitted to the IJPF.
• Editors seek to ensure that the referee pool is composed of all public finance scholars and is continuously updated.
• Editors prevent to evaluations that are not scientific and do not comply with academic norms.
• Communicating with all stakeholders involved in the process evaluation, editing, and publication, editors ensuring that the article is prepared for publication by the publication policy.
• Editors protect both research data and individual data of authors, referees, and readers in the articles.
• If the articles require ethics committee approval and other authorizations, editors ask the author(s) these documentations. If they are missing, they reject the article.
• Editors investigate whether the articles have not been published and do not include plagiarism via the iThenticate. Besides, they ensure that the ethical violations of other stakeholders are supervised, and the necessary arrangements are made protecting the rights of the authors.
• In addition to be responsible for managing the referee process, editors consult to a third referee's assessment if two referees give different opinions for the article evaluated.
• If editors have a conflict of interest in the articles they editing, they will withdraw from the editorial position.
• Editors inform the author(s) on the last decision of the evaluation process.
• The editor can review ethics violations at any time.
Ethical Responsibilities of Referees;
• The principle of blind-reviewing is implemented in the referee process of the articles. Within this scope, the names or institutions of the authors are not notified to the referees and the identity of the referees is not disclosed to the authors.
• When the refereeing proposal is submitted, she responds within a reasonable time.
• Referees cannot communicate directly with authors. Also, article evaluation forms and notes on the text and correction requests are forwarded to the author(s) by the editors.
• Referees agree to review only articles related to their professions.
• Referees act impartially during the evaluation process and complete the process by observing the confidentiality principles.
• When referees find out that there is a conflict of interest, they refuse to evaluate the article and they inform the editors.
• Referees make constructive criticisms in the evaluation of the articles, avoiding statements not complying with academic norms, and personal comments involving insults and hostility.
• The referees are responsible for evaluating the articles they accept for review in due time.
• The referees do not insist on the reference to themselves or their colleagues. The sources proposed to the author(s) should be academically justified.
• The referees should respond to the process of revision and reassessment.
Ethical Responsibilities of Author(s);
• Author(s) submit the articles following the IJPF’s rules.
• Author(s) submits original articles to IJPF. The articles previously published or sent to more than one journal at the same time are not submitted.
• Author(s) prepare their articles with due regard to ethics violations such as plagiarism, falsification, distortion, re-publication, slicing, or unfair authorship prescribed by “Scientific Research and Publication Ethics Regulation” published by CoHE.
• Author(s) fulfill suggestions for corrections by referees and editors or provide reasoned explanations if they do not agree with the comments.
• When ethics committee approval, other authorizations, or information and data related to the articles are necessitated, author(s) submit to editors these documentations.
• When they notice an error related to the published article or prior to publishing electronically, the author(s) applies to the editor to correct or withdraw them.
• Author(s) must sign the Copyright Transfer Form and upload it to the system. They are obliged to comply with this agreement.
NOTE: All stakeholders are expected to comply with IJPF publication ethics and policies. Please contact us, if you encounter an inappropriate situation in the articles published in our journal, or you notice a crucial error: infoijpf@gmail.com
PUBLICATION POLICY
1. All manuscripts proposed to the International Journal of Public Finance (IJPF) should not be previously published or submitted for publication elsewhere. The studies or their summaries which were presented in a conference can be accepted if it is stated in the manuscript before. Besides that, if the study is supported by an institution or produced from a thesis, this must be footnoted on the title. If the studies were wanted to be revoked for any reason, it is needed to apply to the admin with a letter. The publication committee considers that the authors will keep the rules as editorial principles and author guidelines.
2. There are no submission or processing charges, and no surcharges based on the length of an article, figures or supplementary data. Editorial items (Editorials, Corrections, Additions, Retractions, Comments, etc.) are published free of charge. Copyright of the manuscripts belongs to IJPF. No copyright payment.
3. The manuscripts sent to IJPF are controlled with the “iThenticate” screening program in terms of having plagiarism. If the similarity rate in the "iThenticate" screening program is less than 20%, the manuscript is included in the evaluation process. The other manuscripts are returned to the author(s) for the necessary corrections.
4. Manuscripts are sent via the "Manuscript Submission System" from the following link “https://dergipark.org.tr/en/pub/ijpf”. All correspondence related to the publishing process for your manuscripts is given through Online Manuscript Submission System. Articles sent via e-mail or post, which are independent of the system, will not be accepted.
5. Publication Committee entitled to reject the manuscripts if not conformable with the conditions concerning the orthography and grammar or return back to the authors for correction or reform them. All manuscripts submitted to IJPF are sent to at least two referees after the initial review of the editorial board with respect to formatting and content. After having positive feedbacks from both of the referees, the manuscripts are published. In case of having one positive and one negative feedback from the different referees, the manuscript is sent to a third referee. The reviewers are not apprised of the authors’ names or institutions in the submitted manuscript, and authors are not told the identity of the referees.
6. Manuscripts are welcomed both in English and Turkish. Turkish manuscript is required an English title and abstract.
7. The author’s name, surname, title, ORCID, institution, and e-mail address must be added.
8. IJPF is an open-access academic journal. Users have the right to read, download, copy, distribute, print, search, or link the full text of published articles. This corresponds to the Budapest Open Access Initiative (BOAI) definition.
The author retains the copyright of their work with a Creative Commons Attribution license (CC-BY), so all articles are made freely available to the widest audience possible.
9. The responsibility of the idea that exists in the published articles belongs to the authors.
PEER REVIEW PROCESS
The aim of the peer-review process of IJPF is to ensure the publication of objective and original scientific studies in the scope of public finance. All published articles in the IJPF are peer-reviewed and all article submitted follows the procedure outlined below:
Initial Manuscript Evaluation: All articles submitted to the journal are firstly evaluated by the Editor and Editorial Board. Articles that fall outside the aims and scope of the journal or is not enough for the requirement of a scientific study are rejected or maybe wanted some revisions at this initial process. At this early stage, any article cannot be accepted for publication by the editor without a referee report.
The Policy of Peer Review: The IJPF uses the double-blinded reviewing, in which the names of referees and authors are kept at every stage of the process.
Referee Evaluation: After the initial evaluation, the articles are sent two referees which are determined editor and/or editorial board. If necessary, the number of referees can be increased by the editor or Editorial Board. The referees are chosen from the referee board according to their expertise.
Referees are asked to evaluate the manuscript’s originality, methodology, contribution to the literature, presentation of results and support for the conclusions, and appropriate referencing of previous relevant studies. Referees might accept the manuscript, reject the manuscript or might require a revision for style and/or content. For the publication of articles, two positive reports are required. In case one referee report is negative while the other is positive, the article is forwarded to a third referee for additional evaluation.
When a revision is required by the referee or referees, the author(s) is to consider the criticism and suggestions offered by the referees, and they should be sent back to the editor the revised version of the manuscript in 1 mount. If the revised manuscript is not sent, the manuscript is removed from the referee evaluation process. Referees may request more than one revision of a manuscript. Manuscripts that are not accepted for publication are not re-sent to their authors.
Final Evaluation: After favorable opinions of referees, the Editorial Board is made the final evaluation. The articles accepted for publication by Editorial Board are placed in an issue sequence.
Time of Peer Review Process: The peer-review process that has long time is an important problem. Naturally, the author(s) wish to take an answer to their submissions. IJPF aims to complete all peer-review processes within 8-10 weeks after submission (1 week for initial evaluation, 6-8 weeks for referee evaluation, and 1 week for final evaluation).
The author(s) that submit an article to the IJPF consider accepting of these peer review conditions and procedures.
Price Policy
The International Journal of Public Finance–IJPF does not charge a fee for the publication of articles and does not pay a fee to the author.
The journal does not charge article submission, article editorial processes, and/or evaluation fees.
Articles are published online and are freely available in accordance with the open access policy.
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