Research Article
Aim & Scope
The International Journal of Public Finance–IJPF aims to create a forum in which all kinds of research and information are 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 appears twice a year (SUMMER and WINTER), which deals with all aspects of public finance science. IJPF is supported by the International Public Finance Conference/Turkey and is firmly committed to Open Access 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 Attribution-NonCommercial 4.0 International (CC BY-NC) license. All articles published in the journal are given a DOI number.
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 emphasis on topics about public finance theory, public economics, fiscal law, budget and fiscal planning.
Topics of the International Journal of Public Finance have been identified in the following main areas and subheadings. The issues are not limited to those listed, including all kinds of studies 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
For the articles sent to the journal to be evaluated, the following rules must be strictly followed:
General Rules
1. The journal accepted the following type of articles; research articles, review articles, letters to the editor, decision reviews, book reviews or bibliography (bibliometrics). These articles must not have been published elsewhere or sent for publication.
Article Types:
Research Article: It is a study that presents the methods, findings and interpretation of the results by conducting various field studies or experiments in order to put forward and prove an idea in the light of previous scientific studies. Research article; It consists of a title, abstract and keywords, introduction, material and method, findings, discussion, conclusion and references.
Review Article: It is a study that includes the synthesis, interpretation or evaluation of articles published in scientific journals by scanning them, bringing their results together, and collecting them with tables or graphics. The review article consists of the title, abstract and introduction, followed by the titles, conclusion and references that the author deems appropriate.
Letter to the Editor: It is a text written to draw attention to a subject or event that does not comply with the standard article rules of the journal and has scientific or practical benefits and to provide information. The letter to the editor should convey a clear message, be concise, and avoid excessive tables and references.
Decision Review: It is a study that systematically deals with an essential judicial decision, summarizes the event that is the subject of this decision, explains the solution style of the authorities, determines the issue of dispute, and presents a personal opinion by examining and evaluating the case.
Book Review: It describes, analyses, and evaluates a source. Since the focus of the book review activity is criticism, the review is a study that reveals the weaknesses and strengths of the work rather than a summary.
Bibliography (Bibliometrics): It is the analysis of publications produced in a particular field, in a certain period and in a certain region, and the relations between these publications by various statistical and mathematical methods. In other words, bibliometrics; is a study that includes statistical analysis of books, articles and other publications.
2. Articles should be written in English. Sentences must be in accordance with grammar and spelling rules. For spelling and punctuation rules in English articles, the Longman Dictionary of Contemporary English, Oxford Advanced Learner's Dictionary, and Cambridge Advanced Learner's Dictionary can be used (See http://www.ldoceonline.com/, https://www.oxfordlearnersdictionaries.com/, https://dictionary. cambridge.org).
3. Analyzing the articles uploaded by the authors to the system with the iThenticate similarity program, showing a maximum similarity rate of 20%. They are required to upload the analysis report and the signed author statements forms to the system.
4. The article file should not include information about the author(s). The article title and short title, author(s) name and surname, title, institution, ORCID number and e-mail address information, and author statements about research and publication should be included on a separate title page. The article's short title should be no more than 55 characters and 8 words. Authors who do not have an ORCID number should get their number from the https://orcid.org website.
5. In multi-author articles, one of the authors should be specified as the corresponding author, and the paper should be uploaded to the system by the corresponding author. The corresponding author does not have to be the first author.
Main Text Writing Rules
General Order: The manuscript should be written in Microsoft Word 2010 and higher format, with all-inclusive 5,000-9,000 words. The page layout is A4, and the margins for each side of the page (right-left, top-bottom) should be 3 cm. If the article is out of these limits to a certain extent, the journal editor decides to initiate the evaluation process.
Article Title: An article title should be suitable for the study subject. The article title should be a maximum of 15 words. The article's title should be written in bold letters with the first letters capitalized and centred on the page (Calibri font 16 pt).
Abstract: The abstract should be between 100-200 words, in Calibri font, with 10 points and single line spacing. In the abstract, information about the article's subject, purpose, method, finding and conclusion should be included. The abstract should be written in the past tense, should not be cited, and abbreviations should not be used.
Keywords: Below the abstract, 3-5 keywords should be included.
JEL Codes: 2-3 JEL Codes should be specified to quickly determine the article's field. JEL Codes are available at https://www.aeaweb.org/econlit/jelCodes.php?view=jel.
Introduction: The introduction should be between 150-250 words. The introduction should clearly state the study's importance, purpose, method, and scope.
Article Titles: Article main title and sub-headings 1., 1.1., 1.1.1. should be numbered starting from 'Introduction', including 'Conclusion' (excluding references), using decimal numbers such as only the first letter of all titles should be capitalized and written in bold.
Primary Text: The main text should be written using Calibri font, 12 points, 1.5 line spacing and justified. 6 pt spacing should be given after the paragraph. The first lines of the paragraphs should start within 1.25 cm. Suppose abbreviations are to be used in the text. In that case, the abbreviations should be shown in parentheses after the expansion when first used, for example, Organisation for Economic Co-operation and Development (OECD).
Tables and Figures: All tables, figures and graphics in the text should be numbered with their sequence number (Table 1, Figure 1). Titles of tables and figures should be written above the table and figure, centred on the page, in bold, and only the initials of the words should be capitalized. The source of tables and figures should be placed under the table or figure in accordance with the rules of the in-text reference. If the table or figures were created by the author(s), they should be specified below the table or figure. One line space should be left between tables and figures and the text.
Formulas and Statistics: Formulas and Equations should be written left aligned and numbered on the right side as (1), (2), (3) …. Symbols determined by APA should be used to express statistical values (For example, X̄ for the arithmetic mean, β for beta, α for alpha). Statistical abbreviations such as ANOVA, CFA, BIC, CFA, RMSEA, SEM, and SRMR should be explained where they are first used. 'zero' and 'dot' should be used for numbers below 1 if the statistical value can exceed 1: F(2, 15) = 0.43, t(20) = 0.52. If the statistical value cannot exceed 1, do not use 'zero' before the period: p=.015. For detailed information, see Chapter 6 of the 7th Edition APA Manual.
In-Text Citation Rules
• In-text citation (APA) method should be used in articles. The author's surname, year of publication, and page number should be indicated in parentheses in the citation (For example: Akdoğan, 2014: 135).
Example: Tools used in tax competition; tax rate reduction, general tax incentives and discounts can be specified as (Saraç, 2006: 125).
• The author's surname is used in the sentence, and it is sufficient to write only the publication date in parentheses after the name.
Example: As Nadaroğlu (2000) stated, taxation principles; "It refers to the issues to be considered in the selection, technique and application of taxes to realize the functions expected from the tax."
• When citing studies with two authors, the surnames of both authors should be written. The "&" sign should be used between the authors' surnames in parentheses (For example: Çetinkaya & Demirbaş, 2022: 38).
Example: Tax avoidance represents an inconsistent and irresponsible practice with a firm's obligations to society (Bird & Nozemack, 2018: 1010).
• When citing studies with three or more authors, the first author's surname and the "et al." phrase should be used (For example: Gerçek et al., 2021: 220).
Example: While describing the tax debtor and the person who must act materially, tax liability has content that includes material and formal duties (Senyüz et al., 2022: 92).
• Suppose more than one work of the author(s) published in the same year is cited. In that case, symbols such as "a, b, c" should be written at the end of the publication year to ensure that the sources are separated from each other (For example: Karakoç, 2021a: 82; Karakoç, 2021b: 257).
• If more than one study is cited at the end of the sentence, these sources should be included in parentheses, and a semicolon (;) should be placed between them (For example: Karakoç, 2021a: 148; Şenyüz et al., 2022: 257).
• Explanations on some issues intended to be explained in the text can be specified as footnotes under the page, and such footnotes should follow each other numerically (numerically). Footnotes should be written in Calibri 10 points, justified and single-spaced. However, references cannot be given as footnotes or endnotes.
Bibliography Writing Rules
• The author(s) should follow the American Psychological Association's (APA) 7th Edition Publication Guidelines when preparing the bibliography. See. American Psychological Association. (2020). Publication Manual of the American Psychological Association (7th ed.). https://doi.org/10.1037/0000165-000; American Psychological Association. (2021). Common Reference Examples Guide. https://apastyle.apa.org/instructional-aids/reference-examples.pdf.
• At the end of the article, a bibliography should be arranged alphabetically according to the authors' surnames. The bibliography should include all the references cited in the text. Page numbers should be specified for chapters in periodicals and compilation books.
• The same author(s) is cited, and the publication date should be started with the oldest. If more than one work of the author(s) with the same date is cited, references should be listed using the letters (a, b, …) after the publication date in the bibliography section and the text. In case of reference to a single author's work with more than one author, works with one author should be written first.
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. Amsterdam: IBFD.
Acemoglu, D. & Robinson J. (2013). Why Nations Fail: The Origins of Power, Prosperity and Poverty. New York: Crown Business.
Brunnermeier, M. K., James, H. & Landau, J. P. (2016). The Euro and The Battle of Ideas, New Jersey: Princeton University.
Due, John F. (1971a). Indirect Taxation in Developing Economics. Baltimore: The John Hopkins Press.
Due, John F. (1971b). Government Finance: Economies of the Public Sector. Illinois: Richar D. Irwin Inc.
― Edited Books;
Baker, P. (2009). "Taxpayers' Charter and a Taxpayers' Charter for Europe". in Nykiel W. & Sek M. (Ed.), Protection of Taxpayer's Rights European, International and Domestic Tax Law Perspective (130-135). Warszawa: Wolters Kluwer Business.
― Thesis;
Salanauskaite, L. (2012). “Distributional Impacts of Public Policies”. PhD Thesis. Maastricht: Maastricht University.
― 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.
― 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
General Principles
The International Journal of Public Finance – IJPF is committed to adhering to its publication policy's academic principles and ethical values. 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".
In the process of uploading, evaluating and publishing the manuscripts submitted to the IJPF system, the editors, the editorial board, the advisory board, and other officials must comply with the principles of confidentiality, transparency and impartiality.
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 to develop and share knowledge produced by the scientific method 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 the Conference General Board has determined once a year since 1985. IJPF has aimed to examine new advances in the field of public finance, discuss national and international fiscal issues and develop solutions, establish the basis for the cooperation and exchange of knowledge of public finance scholars at the international level, and connect scientific and social ties by bringing together public finance scholars and bureaucrats.
• Publisher appoints IJPF's editors, editorial board, and international advisory board members for three years. The expired member may be reassigned.
• According to the principles of Budapest Open Access Initiative (BOAI) and Creative Commons (CC BY-NC), the publisher undertakes that the articles published in the IJPF are open access continuously and can be archived and protected.
• The publisher protects the authors' copyrights of the articles published in IJPF and observes the violations of scientific publication ethics. The publisher takes necessary measures in case of plagiarism, abuse, conflict of interest, etc.
For more details, see https://publicationethics.org/resources/guidelines/principles-transparency-and-best-practice-scholarly-publishing
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 recommends increasing 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 decides to publish 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, or copyright infringement.
• Editorial Board publishes corrections, explanations, withdrawals, and apologies when necessary.
For more details, see https://publicationethics.org/resources/guidelines/ethics-toolkit-editors
Ethical Responsibilities of the Editor;
• Editors are responsible for protecting the principles and policies of publication ethics.
• Editors evaluate the articles submitted to IJPF regardless of the authors' religion, language, race, gender, worldview, and beliefs.
• 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 published articles and contribute to the literature, researchers, and readers.
• Editors implement the double-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 and the conflict/unity of interest between the reviewers and the author(s), editors support impartially and independently reviewing the articles submitted to the IJPF.
• Editors seek to ensure that the referee pool comprises all public finance scholars and is continuously updated.
• Editors prevent evaluations that are not scientific and do not comply with academic norms.
• Communicating with all stakeholders involved in the process of 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) for this documentation. 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 that the necessary arrangements are made to protect the authors' rights.
• In addition to being responsible for managing the referee process, editors consult a third referee's assessment if two referees give different opinions for the article evaluated.
• If editors have conflicts of interest in their edited articles, they will withdraw from the editorial position.
• Editors inform the author(s) of the last decision of the evaluation process.
• The editor can review ethics violations at any time.
For more details, see https://publicationethics.org/resources/guidelines-new/guidance-editors-research-audit-and-service-evaluations
Ethical Responsibilities of Peer Reviewers;
• The principle of double-blind reviewing is implemented in the review process of the articles. Within this scope, the names or institutions of the authors are not notified to the reviewer, and the reviewer's identity is not disclosed to the authors.
• When the reviewing proposal is submitted, she responds within a reasonable time.
• Reviewers cannot communicate directly with authors. Also, the editors forward article evaluation forms, notes on the text, and correction requests to the author(s).
• Reviewers agree to review only articles related to their professions.
• Reviewers act impartially during the evaluation process and complete the process by observing the confidentiality principles.
• When reviewers find out a conflict of interest, refuse to evaluate the article and inform the editors.
• Reviewers make constructive criticisms in evaluating the articles, avoiding statements not complying with academic norms and personal comments involving insults and hostility.
• The reviewers evaluate the articles they accept for review in due time.
• The reviewers do not insist on referencing themselves or their colleagues. The sources proposed to the author(s) should be academically justified.
• The reviewers should respond to the process of revision and reassessment.
For more details, see https://publicationethics.org/resources/guidelines/cope-ethical-guidelines-peer-reviewers
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 presented.
• Author(s) prepare their articles regarding 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) fulfil suggestions for corrections by referees and editors or provide reasoned explanations if they disagree with the comments.
• When ethics committee approval, other authorizations, or information and data related to the articles are necessitated, author(s) submit these to editors documentations.
• When they notice an error related to the published article or before publishing electronically, the author(s) applies to the editor to correct or withdraw them.
• Author(s) must sign and upload the Copyright Transfer Form to the system. They are obliged to comply with this agreement.
For more details, see https://publicationethics.org/resources/guidelines-new/how-handle-authorship-disputesa-guide-new-researchers
NOTE: All stakeholders must comply with IJPF publication ethics and policies. Please contact us if you encounter an inappropriate situation in the articles published in our journal or 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 presented at a conference can be accepted if stated in the manuscript before. Besides, if the study is supported by an institution or produced from a thesis, this must be footnoted in the title. If the studies were wanted to be revoked for any reason, it is necessary to apply to the admin with a letter. The publication committee considers that the authors 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 the author(s). IJPF is responsible for protecting authors' copyrights—no copyright payment.
3. The manuscripts sent to IJPF are controlled with the "iThenticate" screening program regarding plagiarism. The manuscript is included in evaluating the similarity rate in the "iThenticate" screening program, which is less than 20%. 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. Independent of the system, articles sent via e-mail or post will not be accepted.
5. Publication Committee is entitled to reject the manuscripts if they are not conformable with the conditions concerning the orthography and grammar or return them to the authors for correction or reform. All manuscripts submitted to IJPF are sent to at least two referees after the initial review of the editorial board concerning formatting and content. After positive feedback from both referees, the manuscripts are published. In case of 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.
9. The author retains the copyright of their work with a Creative Commons Attribution license (CC BY-NC). The CC BY-NC 4.0 license permits the work to be shared, copied, reproduced in any size and format, and adapted, including re-editing, transforming, and building upon the original work, with proper attribution. However, the result cannot be used for commercial purposes. For more details, see https://creativecommons.org/licenses/by-nc/4.0/.
10. The authors are responsible for the idea in the published articles.
11. All articles published in the IJPF have been archived in DergiPark and abstracting indexes since 2016.
PEER REVIEW PROCESS
The peer-review process of IJPF aims 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: The Editor and Editorial Board first evaluate all articles submitted to the journal. Articles that fall outside the aims and scope of the journal or are not enough for the requirement of a scientific study are rejected or maybe want some revisions during 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 external double-blind 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 to two referees who are determined editors and/or the editorial board. If necessary, the editor or Editorial Board can increase the number of referees. 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. If one referee's report is negative and the other is positive, the article is forwarded to a third referee for additional evaluation.
When the referee or referees require a revision, the author(s) must consider the criticism and suggestions the referees offer. They should be sent back to the editor with 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 the favourable 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 takes a long time is a significant problem. Naturally, the author(s) wish to bring 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 one week for final assessment).
The author(s) that submit an article to the IJPF consider accepting 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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