About the Journal
MISSION: To disseminate technical and scientific research that has an impact on professional practice.
SCOPE:
The journal Tax and Accounting Studies - TACS is an academic and technical periodical whose editorial scope includes original and authentic works in the areas of:
- Tax Accounting
- Financial and Tax Law
- Tax Legislation
- Corporate Accounting
- Regulatory Accounting
- Finance
- Related areas
The works are published in the following sections:
- Articles
- Theoretical Essays
- Technical Articles
- Scientific Articles
- Newsletter (Technical Bulletins)
The articles should be objective and have impact and utility for professional practice. It is recommended that manuscripts not exceed 4,000 words.
Newsletters should contain the author's comments on facts or data analysis within the scope of accounting and taxation that impact society and professional practice. It is recommended that manuscripts not exceed 2,000 words.
REQUIREMENTS:
For a manuscript to be published, it must meet the following conditions:
- Have impact and utility for professional practice.
- Be original, not under consideration for publication in any other publication.
Works can be developed under any established academic methodology (analytical-theoretical, empirical-quantitative, empirical-qualitative, empirical-experimental, case study, theoretical essay, normative simulation), whether under a normative-legal line (“how to do, given a legal, normative, or conceptual paradigm”) or under a positive-empirical line (“what is observed, given certain economic incentives and/or behavioral paradigms”).
Theoretical frameworks based on the fields of economic or finance theory, psychological or sociological theories are highly welcome. Works that lack theoretical frameworks and are eminently practical are also welcome, as long as they demonstrate excellence and are relevant for solving a pressing practical problem.
PERIODICITY: Articles and newsletters will be published continuously.
ISSN: 2674-7979