About the Journal
Focus and Scope
Studi Tributari Europei (European Tax Studies) has crowned long years of intense research work conducted in the European School of Higher Tax Studies within which it was created. The journal has always highlighted that syncretism between national comparison and European jurisprudence creation that constituted its original method.
His statement gives awareness of a common work to many, professionals, academics, judges, especially those Europeans, who, without differences or territorial and cultural distinctions, have believed and continue to believe in a European tax law and are committed to its formation. This, after several years of debates, comparisons, general programs, more or less official auspices, has been consciously affirmed.
The original structure of the journal combines the monographic comparison with European jurisprudential contributions and with scientific articles and tax policy interventions.
With its electronic format, the journal aims to promote the maximum dissemination of results and welcome the largest number of scientific contributions related to the preselected theme, without giving in to the constraints of time and space that paper journals are obliged to impose.
The journal does not require, moreover, those subscription costs that condition the consultation and dissemination of traditional journal. A free journal, ultimately, for all those who share our purpose and method.
The journal with its three language editions ensures the widest distribution, even beyond European borders. It also points, however, to the importance of maintaining linguistic identities as necessary supports of legal culture in the formation of a European tax law.
The journal has a consciously European direction because it is formed, in large part by colleagues from European universities and is enriched by a European editorial board, formed by young scholars, predominantly Spanish, who ensure an organizational commitment and operational support to contribute to the best scientific publishing objectives under realize.
Peer Review Process
The publication of articles in the “Monographic Comparison” and “Current Events and Commentary” sections is preliminary subject to a collegial evaluation by the members of the Editorial Board. Upon approval, the articles are subjected to peer review. The review committee is updated annually and is composed of members selected by the Editorial Board from among European professors of tax law.
Guidelines for peer reviewers
Each of the two reviewers has 15 days to express a positive or negative opinion on the article’s publication, or to indicate any necessary changes for it to be published.
In their evaluation, the reviewers will take into account the scientific quality of the article, the novelty and accuracy of the arguments proposed, the effectiveness of the comparison, and the completeness of the bibliographic references. Their work will be conducted in a manner that guarantees transparency, autonomy, and the absence of conflicts of interest.
In exceptional cases, the Editorial Board assumes responsibility for publication regardless of the peer review process, indicating this in the body of the article.
Publication Frequency
Studi Tributari Europei is an annual journal, with continuous publishing.
Open Access Policy
This journal provides immediate open access to its content on the principle that making research freely available to the public supports a greater global exchange of knowledge.
It releases its articles under the terms of Creative Commons Attribution NonCommercial 4.0 International License.
This license allows anyone to download, reuse, re-print, modify, distribute and/or copy the contributions without commercial purposes. The works must be properly attributed to its author(s), providing a link to the journal. It is not necessary to ask further permissions both to author(s) or journal board, although you are kindly requested to inform the journal for every reuse of the papers.
Authors who publish on this journal accept to transfer their copyrights to The European School of Advanced Fiscal Studies - University of Bologna.
Publication Fees
The journal has neither article processing charges nor submission processing fees.
Ethics
Studi Tributari Europei adopts the AlmaDL Journals Code of Ethics.
The code is inspired by the guidelines from the Committee on Publication Ethics (COPE), in particular to the COPE Core Practices and its Principles of Transparency and Best Practice in Scholarly Publishing.
All parties involved in the editorial process, editorial staff members, authors, reviewers must know and apply the ethical principles of that document.
Data Policy
When relevant, authors are encouraged to follow Open Science and FAIR principles by publishing the research data associated to their articles in trusted data repositories, according to the international best practices and data management guidelines.
Detailed information is reported in the AlmaDL Journals Data Policy.
Authors who are affiliated to the University of Bologna can publish their data in AMSActa, the institutional research data repository.
Indexing and abstracting
The Journal is indexed in the following databases and search engines:
- ACNP – Catalogo nazionale dei periodici
- BASE – Bielefield Academic Search Engine
- Google Scholar – Academic search engine
- ROAD – Directory of Open Access Scholarly Resources
- Open Policy Finder – Open Access policies database
- Ulrich’s – Global Serials Directory
- Worldcat – The world’s largest library catalog
Archiving Policy
As part of AlmaDL Journals, the Journal adopts a strategy to ensure long term preservation of the published content. Please see the archiving policy of the publishing service AlmaDL Journals.
Publisher
Alma Mater Studiorum – Università di Bologna
Alma Diamond – open scholarly communication
Via Zamboni 33,
40126 - Bologna (Italy)
Ownership
Scuola Europea di Alti Studi Tributari
Alma Mater Studiorum – Università di Bologna
via Zamboni, 33
40126 - Bologna (Italy)
