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«Taxes and Taxation»
Article retraction

The publisher has the right to retract articles according to the COPE protocol.

The publisher has previously retracted articles that violated intellectual rights. With measures such as triple-checking against plagiarism with the “Anti-Plagiarism System” and the work of the Institute of Scientific Review, such incidents are exceptionally rare and disallow unethical authors from access to publishing.

Nevertheless, considering the new global practice of retracting scholarly articles, there are some new ethical norms, and we implement them into our practice based on the COPE protocol.

About the process of retracting published articles

Based on the recommendations set out by the Committee on Publication Ethics (COPE), the journal's publisher and editors’ offices utilize the following retraction policy for already published articles:

A published article is subject to retraction if:

Either the publisher has clear evidence of the invalidity of the information being published caused by the result of the authors’ intentional actions (for example, falsification of data) or due to unintentional mistakes (for example, miscalculations in experiments), the conclusions made by the author(s) being previously published by someone else without proper reference, permission and justification of the need for republication or if the article is plagiarized or presents unethical research.

The purpose of retraction

The process of retracting articles with any such violations is used because the conclusions of these articles cannot be considered valid.

Retraction is a mechanism for correcting published information and notifying readers about articles containing serious flaws or erroneous data that cannot be trusted. The invalidity of data can be the result of honest mistakes or conscious violations.

A retraction is also used to warn readers about instances of duplicate publications (when the author[s] present the same research in several publications), plagiarism, and concealment of serious conflicts of interest that can affect the interpretation of the results or recommendations on their use.

A retraction does not mean the article is deleted from the journal, publisher’s website (the journal’s website), or the bibliography database. The article remains in all aforementioned resources with a clear notice of retraction while retaining its DOI number and published URL. This is necessary, as other researchers may have already referenced this article and must be notified of its retraction.

The main goal of a retraction is to correct published information and ensure its validity rather than punish the authors who committed a violation.

Who retracts the articles?

An article can be retracted by the author(s), publisher, or editor of the journal.

In the event that the author or authors refuse to retract the article, the publisher has the right to retract it without their consent, as the publisher bears the responsibility for the journal’s content.

Financial repercussions

In cases of an article’s retraction, the payments received by the publisher for services rendered are not refundable.