I. General Rules About Style
1. Manuscripts should be written in Times New Roman, 12 font size and single spaced on one side of A4 paper.
2. Manuscript should be competent, profound and voluminous as required and allowed by the research. Not being strict, number of pages including all parts is limited to 25.
3. All headings including introduction and conclusion should be numbers and typed bold. References should not be numbered.
4. First degree headings should be written in “upper case” and others should be written in “title case”.
5. Top, bottom, left and right margins should be 4 cm. in order to ease editing and reproduction.
6. Authors, directly or indirectly, should not act so as to reveal their identity for an objective assessment process.
7. A cover page that consists of title, author name, author title and affiliation, e-mail address, if available any acknowledgment and a footnote indicating if author share research data.
8. Additionally our advice as Publication council is for authors to take a paper published in the previous issue as an example.
All pages should be numbered consecutively. Page numbers should be centered at the bottom of the page.
Numbers in the manuscript:
Numbers from one to ten, except for ones in tables and lists or in indicating mathematical, statistical or technical units and amounts (distance, weight etc.) should be written in text. All other numbers should be written numerically.
Example: third day, 3 km., 30 years.
Percentages and fractions:
If not mandatory “percentage” should be used in the manuscript instead of “%”.
Equations should be numbered in parenthesis and numbers should be right aligned and consecutive.
Below abstract 4 key words should be written, in the matching same language with the abstract, in order to help indexing.
Jel codes consistent with key words that are specified from https://www.aeaweb.org/jel/guide/jel.php should be indicated.
II. Abstract and Introduction
1. If manuscript is in Turkish an abstract in English with a title in English or if manuscript is in English an abstract in Turkish with a title in Turkish should be included.
2. Abstract and “özet” should take place on a previous separate page.
3. Abstract should inform reader about title, method and findings of the paper.
4. Key words and jel codes should follow abstract.
5. If there is any acknowledgement, a footnote should be added with “§” symbol that will be place by “1. INTRODUCTION” and acknowledgements should be indicated in this footnote. Example: 1. INTRODUCTION§
6. Introduction part should present general information introducing the study and general information about objective, methodology and findings of the study.
7. Following parts should be structured and arrayed by the author in accordance with the flow of the subject.
8. Conclusion part should consist of solid statements such as an evaluation of findings of the study, relationship with the literature or apparent statement of contribution to the literature, guidance for further studies. Conclusion part should not be considered as a section in which study is summarized or findings are restated.
III. Tables and Figures
Authors should remark those points:
1. Each table and figure should be fitted on one page and should be placed below text. Each of them should include a number and a heading precisely indicating the content.
2. Tables should be numbered consecutively and should be as in the following example; Times New Roman, 10 font size and above the table
Table-1: Inflation rates across years
3. Figures, drawings and graphs should be numbered consecutively and should be as in the following example; Times New Roman, 10 font size and below figure, drawing or graph
Graph-1: Pie Chart for Observations within the Sample
4. Tables and figures should be defining each variable. Heading and definitions should be detailed enough so that reader can understand table or figure without reading the text.
5. Reference for each graph should be placed in the manuscript. Author should indicate for each graph which part of the text that they are related to.
6. Content of graphs should be substantially understandable without reading the text.
7. If a table, figure, graph etc. is cited, cited source should be referred within parenthesis.
IV. Citations, References and Footnotes
1. Citations, references and fottnotes should be prepared according to APA Style Guide (6. Edition). You can visit http://referencing.port.ac.uk/ for further help.
2. Some examples that are taken from APA Style Guide (6. Edition) for this heading are given below:
3. Each study should have reference list that includes only cited studies and authors should ensure that there is one to one correspondence between cited references in text and ones listed on references list (names and years should correspond).
4. Footnotes should not be used for citation. Solely information that would impair the integrity of text should be footnoted and should not be longer than text. Footnotes should be numbered consecutively and appropriately as superscript. Footnote text should be placed with single space below the page, Times New Roman and 10 font size.
V. Article Submission Rules
1. Studies that are under assessment for another journal should not be submitted. It is assumed that author’s submitted study is not published elsewhere or presented to another journal for assessment. Responsibilities for this issue are attached to author.
2. ULAKBİM Dergiparkshoud be utilized for article submission.
3. 4. Acceptance of submitted articles implies that copyright are transferred to Accounting and Taxation Studies (JATS).
5. JATS will continue publication without requesting application fee for a short period of time.
6. In cases where approval of ethics boards is needed, author should convey aforementioned document to editors. Authors who have not sent the document, even the document is needed, are considered to accept all responsibilities.
7. Identifying information of all authors should be removed from text and any supplementing file. Names also should be removed from “Properties” section of files.
8. Publication Board may request data set (survey, interview plan, etc.) for studies that are based on field work or experiments. Authors that submit articles to JATS are considered to accept this.
9. Papers submitted to journal are sent to corresponding author before publication. Corresponding author promptly corrects errors and proofs avoiding extensive change in the text and corresponding authors approves the final state of the article. If author does not approve within the prescribed period of time, article is published as it is sent to author. JATS Editors cannot be held responsible by authors who have not approved within the prescribed time.
10. It is recommended for authors to preserve correspondences with the journal.
11. In case of resubmission responses to peer reviews and editor comments should be submitted as a separate document.
12. For all submission with a revise to be considered for publication, projected period for revision is within 12 months of the decision letter. Any revisions submitted after 12 months will not be considered as a second submission but as a new submission, and need not receive the same editor or referee.