The following rules MUST be strictly followed in order for submitted articles to be considered for evaluation:

General Rules

1. Articles submitted to the IJPF Journal should include research articles, review articles, letters to the editor, case reviews, book reviews, or bibliographic studies. These articles must not have been previously published or submitted for publication in another journal or similar medium.

The following points should be considered by the author when determining the type of article:

Research Article: A research article is a study that builds on previous scientific research, presents an idea, and provides evidence through field research or experiments, then outlines the methods, findings, and interpretation of the results. A research article consists of a title, abstract and keywords, introduction, materials and methods, findings, discussion, conclusion, and references.

Review Article: A review article is a study that compiles findings from articles published in scientific journals, summarises them in tables or graphs, and includes their synthesis, interpretation, or evaluation. A review article typically consists of a title, abstract, and introduction, followed by sections with headings deemed appropriate by the author, a conclusion, and references.

Letter to the Editor: This is a text written to draw attention to and provide information on a topic or event of scientific or practical benefit that does not conform to the journal's standard article guidelines. The letter to the editor should convey a clear message, be concise, and avoid excessive tables and references.

Case Review: A study that systematically examines a significant judicial decision, summarizes the events leading up to the decision, explains the methods used by the relevant authorities, identifies the subject of the dispute, and presents an opinion based on an analysis and evaluation of the case.

Book Review: A book review is the description, analysis, and evaluation of a source. Because the focus of a book review is criticism, it is more of a study that reveals the strengths and weaknesses of the work rather than a mere summary.

Bibliography (Bibliometrics): The analysis of publications produced in a specific field, during a specific period, and in a specific region, and the relationships between these publications, using various statistical and mathematical methods. In other words, bibliometrics is the study that involves the statistical analysis of books, articles, and other publications.

2. Articles should be written in English. Sentences must conform to grammar and spelling rules. For English articles, the Longman Dictionary of Contemporary English, Oxford Advanced Learner's Dictionary, and Cambridge Advanced Learner's Dictionary can be used (http://www.ldoceonline.com/, https://www.oxfordlearnersdictionaries.com/, https://dictionary.cambridge.org).

3. Authors are required to analyze their submitted articles using programs such as iThenticate, Crossref Similarity Check, PlagScan etc., and upload a Similarity Report showing a maximum similarity rate of 20%, along with signed Copyright and Author Declaration Forms.

4. The full text of the article should not include information about the author(s). The article title and short title, author(s)' full name, title, institution, ORCID number, and email address, along with author statements regarding the research and publication, should be included in a separate Title Page. The article's short title should be a maximum of 55 characters and 8 words. Authors without an ORCID number should obtain one from the website https://orcid.org.

5. In multi-authored articles, one of the authors must be designated as the corresponding author, and the article must be uploaded to the system by the corresponding author. The corresponding author is not required to be the first author.

6. The following files may be used when writing articles to be submitted to the IJPF Journal:

• Click here for the Article Template File.

• Click here for the Manuscript Title Page.

• Click here for the Copyright and Author Declaration Form.

Main Text Writing Rules

General Guidelines: Submissions for publication in the journal should be written using the Article Template File in Microsoft Word 2010 or later format, and should be between 5.000 and 9.000 words in total. The journal editorial board will decide whether to initiate the evaluation process if the article deviates significantly from this template.

Article Title: A title appropriate to the subject of the study should be chosen. The article title should be a maximum of 15 words. The article title should be written in bold letters with the first letter capitalized, centered on the page (Calibri 16 point).

Abstract: If the article is written in English, only an English abstract is sufficient. The abstract should be 100-200 words long, written in Calibri 10-point font, and single-spaced. The abstract should include information about the article's topic, purpose, method, findings, and conclusion. The abstract should be written in the past tense, should not contain citations, and should not use abbreviations.

Keywords: 3-5 keywords should be included under the abstract.

JEL Codes: Use 2-3 JEL Codes to more easily identify the field of the article to be submitted to the journal. JEL Codes can be accessed at the following web address: https://www.aeaweb.org/econlit/jelCodes.php?view=jel

Introduction: The introduction should be between 150 and 250 words. It should clearly state the study's importance, purpose, methodology, and scope.

Article Titles: Article titles and subtitles should be numbered with decimal numbers, such as 1., 1.1., 1.1.1., starting with 'Introduction' and including 'Conclusion' (excluding the references). All titles should have only the first letter capitalized and be written in bold. A blank line should be left before each title.

Main Text: The main text should be written in Calibri font, 12 point size, 1.5 line spacing, and justified alignment. Paragraph spacing should be 6 nk. The first line of each paragraph should be indented 1.25 cm. If abbreviations are used in the text, they should be shown in parentheses after their full form the first time they are used. For example: Internal Revenue Service (IRS).

Tables and Figures: All tables, figures, and graphs in the article text should be numbered sequentially (Table 1, Figure 1, etc.). Table and figure titles should be placed above the table or figure, left-aligned, in bold, and with only the first letter of each word capitalized. If applicable, the source of the table or figure should be indicated below the table or figure, following the rules for in-text citation. If the table or figure was created by an author(s), this should be indicated below the table or figure. A single line space should be left between tables, figures, and the text.

Tables should be created using the Table command in Word. Only the first row, and if necessary, the first column, and any numbers that need attention should be in bold. Tables should not have borders (vertical lines) on either the right or left side. Tables should not be turned sideways.

Tables should use Arial Narrow 10-point font, and 8-point font may be used if necessary. Line spacing for tables should be single, 0 nk before, 0 nk after, and no indentation. Multiple tables should not be used to present the same information that can be presented in a single table. When citing tables in the text, use phrases like "In Table 1… According to Table 2…", and avoid phrases like "In the table below/above…".

Figures should be created in a new drawing canvas in the Word program. Figures should use Calibri or Arial Narrow 10-point font. Text boxes within shapes should have the following spacing settings: Single line spacing (0 nk before, 0 nk after), no indentation, and margins of 0.05 on the right, left, top, and bottom.

Formulas and Statistics: Formulas and equations should be left -aligned and numbered (1), (2), (3)… to the right. The symbols specified by APA should be used to represent statistical values (e.g., X̄ for arithmetic mean, β for beta, α for alpha). The full forms of statistical abbreviations such as ANOVA, CFA, BIC, GFA, RMSEA, SEM, and SRMR should be provided the first time they are used. If the statistical value exceeds 1, 'zero' and 'dot' should be used for numbers below 1: F(2, 15) = 0.43, t(20) = 0.52. If the statistical value does not exceed 1, 'zero' is not used before the decimal point: p = .015. For detailed information, see section 6 of the 7th Edition APA Guide.

In-text Citation Writing Rules

• In-text citation (APA) should be used in articles. The author's last name, publication year, and page number should be indicated in parentheses in the citation (e.g., Akdoğan, 2014: 135).

Example: Tools used in tax competition include tax rate reductions, general tax incentives, and discounts (Saraç, 2006: 125).

• If the author(s)' last name is used in the sentence, it is sufficient to write only the publication date in parentheses after the name(s).

Example: As Nadaroğlu (2000) stated, taxation principles "express the issues that must be taken into consideration in the selection, technique and application of taxes in order for the expected functions of taxation to be realized."

• When citing works with two authors, both authors' surnames should be written. An "&" symbol should be used between the authors' surnames in parentheses (e.g., Çetinkaya & Demirbaş, 2022: 38).

Example: Tax avoidance represents an irresponsible practice inconsistent with a firm's obligations to society (Bird & Nozemack, 2018: 1010).

• When citing studies with three or more authors, the surname of the first author and the abbreviation “et al.” should be used (e.g., Gerçek et al., 2021: 220).

Example: When describing the tax debtor and the person who must perform a material obligation, tax liability encompasses both material and formal duties (Şenyüz et al., 2022: 92).

• If the author(s) have published more than one work in the same year and the source is cited, symbols such as “a, b, c” should be added to the end of the publication year to distinguish the sources (e.g., Karakoç, 2021a: 82; Karakoç, 2021b: 257).

• If more than one study is cited at the end of a sentence, these sources should be listed in parentheses and separated by a semicolon (;) (e.g., Karakoç, 2021a: 148; Şenyüz et al., 2022: 257).

• Explanations regarding certain points that need clarification within the text may be provided in footnotes at the bottom of the page, and these footnotes should follow each other numerically. Footnotes should be written in Calibri 10-point font, justified to both sides, and single-spaced. However, source citations cannot be given in footnotes or endnotes at the bottom of the page.

References Writing Guidelines

• The author(s) should adhere to the American Psychological Association's (APA) 7th Edition Publication Guidelines when preparing the references. See American Psychological Association. (2020). Publication Manual of the American Psychological Association (7th ed.). https://doi.org/10.1037/0000165-000; American Psychological Association. (2026). Common Reference Examples Guide. https://apastyle.apa.org/instructional-aids/reference-examples.pdf.

• The article text should include a reference list arranged alphabetically by authors' last names at the end. The references should contain all sources cited in the text. Page numbers should be indicated for chapters in periodicals and edited books.

• If multiple works by the same author(s) are cited, the oldest publication date should be listed first. If multiple works by the same author(s) with the same publication date are cited, the sources should be listed in the references section, as well as in the text, using the letters (a, b, ...) after the publication date. When citing both single-authored and multi-authored works by the same author, single-authored works should be listed first.

The references should be structured according to the examples given below:

— Books

Akdoğan, A. (2025). Public Finance (24th Edition). Ankara: Gazi Kitabevi.

Şenyüz, D., Yüce, M. & Gerçek, A. (2025a). Turkish Tax System (22nd Edition). Bursa: Ekin Basım Yayın Dağıtım.

Şenyüz, D., Yüce, M. & Gerçek, A. (2025b). Tax Law (15th Edition). Bursa: Ekin Basım Yayın Dağıtım.

Gerçek, A., Çetin Gerger, G., Taşkın, T., Bakar, F. & Güzel, S. (2015). Taxpayer Rights: Turkey's Perspective and Development. Ankara: Seçkin Yayıncılık.

— Articles

McGee, R.W., Captain, B., Short, O. & Benk, S. (2025). “The Role of Emotions in Attitudes toward Ethics of Tax Evasion: An Empirical Study”. International Journal of Public Finance. 10(2), 325 – 340. https://doi.org/10.30927/ijpf.1725129.

Kogler, C., Olsen, J., Kirchler, E., Batrancea, L.M. & Nichita, A. (2023). “Perceptions of Trust and Power are Associated with Tax Compliance: A Cross- Cultural Study”. Economic and Political Studies. 11(3), 365–381. https://doi.org/10.1080/20954816.2022.213050.

— Book Chapter

Sakal, M. & Kabayel, M. (2026). “The Relationship Between Digitalization and Savings in the Public Sector: A Descriptive Analysis with Country Examples”. In Demir, İ. C. (Ed.), Public Finance Research – 8 (23-43). Bursa: Ekin Printing Publishing Distribution.

Moore, M. (2015). “Taxation and Development”. In Lancaster, C. & van de Walle, N. (Eds.). The Oxford Handbook of the Politics of Development (224–255). Oxford University Press. https://doi.org/10.1093/oxfordhb/9780199845156.001.0001.

— Reports

Turkish Revenue Administration. (2026). Turkish Revenue Administration Activity Report 2025. Strategy Development Department, Publication No: 600. https://www.gib.gov.tr/kurumsal/stratejik-yonetim/faaliyet-raporlari .

OECD (2026). Tax Cooperation for Development 2025: Progress Report. OECD Publishing. Paris. https://doi.org/10.1787/d652a08b-en .

— Theses

Serbes, H. (2021). Factors Explaining Local Level Borrowing in Türkiye: A Panel Data Analysis on Metropolitan Municipalities (Publication No. 715488) [Doctoral dissertation, Bursa Uludağ University]. Council of Higher Education Thesis Centre. https://tez.yok.gov.tr/UlusalTezMerkezi/

Kılıçaslan, A. (2026). The Importance of Tax Auditing and Analysis of Auditing in the Turkish Tax System: A Study on the Role of Certified Public Accountants (Publication No. 996820) [Doctoral dissertation, Sivas Cumhuriyet University]. Council of Higher Education Thesis Centre. https://tez.yok.gov.tr/UlusalTezMerkezi/

— Papers (Published in the Book)

Acar, Y. (2021). “Determinants of the Size of Fiscal Policy Packages during the COVID-19 Pandemic?" In Bozdoğanoğlu, B. & Biyan, Ö. (Eds.), 35th International Public Finance Conference/Tr Proceedings Book (366-367). Bursa: Ekin Basım Yayın Dağıtım.

Akdede, S.H. & Keyifli Şentürk, N. (2025). “Public Preferences and The Composition of Public Expenditures”. In Demir, İ. C. (Ed.), 39th International Public Finance Conference/Tr Proceedings Book (144-149). Afyon Kocatepe University Publishing.

— Official Journal / Legislation

EU (2016). Article 288 of the Treaty on the Functioning of the European Union – directives. Official Journal of the European Union. Published 7.6.2016. Issue C 202/171-172.

Tax Procedure Law General Circular (Serial No: 593) (2026). Official Gazette. Publication 08.05.2026. Issue 33247.

— Internet Source

Council of the European Union (2025). Working party on public international law (COJUR) – Report on the EU guidelines on promoting compliance with international humanitarian law – January 2024 - December 2024. Publications Office of the European Union. https://data.europa.eu/doi/10.2860/5554652. (Accessed: 28.09.2025).

Doğrusöz, B. (2022, Ağustos 16). Ödeme emrinin düzeltilmesi istenebilir mi? Dünya Gazetesi. https://www.dunya.com/kose-yazisi/odeme-emrinin-duzeltilmesi-istenebilir-mi/666410. (Erişim: 25.08.2022). (Accessed: 25.08.2022).