About the Journal

Focus and Scope
 
Since its inception, the Universidad Externado de Colombia has been a leading institution in the study of public finances and the state treasury, thanks to the school forged by outstanding professors such as Abel Cruz Santos, Aurelio Camacho Rueda, Enrique Low Murtra and Juan Camilo Restrepo , who have run the Chair of Public Finance that is issued to senior students of the Faculty of Law.

Attending this institutional tradition, and with the purpose of generating a space of analysis and academic discussion that would allow to study tax law issues, both internationally and nationally and territorially, the Fiscal Law Department through the Center for Fiscal Studies created the idea of a formal and specialized publication, with articles of a technical nature in a critical, participatory and absolutely respectful of freedom, equality, pluralism and diversity of thought. This is how the Fiscal Law Review replaces the previous Fiscal Notes Journal, the standard of the Fiscal Studies Center, designed to disseminate academic reflections and develop current issues in our work.

The Revista Derecho Fiscal (Tax Law Journal) deals with current issues in national taxes, territorial taxes, tax administration, budgetary law, customs law, international tax law, reflections of foreign doctrine, book reviews, jurisprudential analysis and academic events organized by the Center for Studies Fiscal CEF. The first issue came into circulation in the month of June 2003, since then work has been done to publish articles of the highest academic quality, written by members of the Fiscal Law Department, and members of the academic community, being an incentive to the "new researchers" and, being the academic space suitable for some national and foreign guests, to participate in this publication.

Peer Review Process

The document will be sent to two external referees, who will issue a first concept of the text. This process takes 2 months, approximately. After the comments of the referee, the Editorial Committee will issue its final concept on the publication of the text.

Publication Frequency

The journal is published twice a year.

Open Access Policy

This journal provides immediate free access to its content under the principle that making available free of charge to the public supports a greater exchange of global knowledge. It uses the Creative Commons Attribution Non-Commercial-Share Ilike License, in which authors retain the copyright and guarantee the journal the right to be the first publication of the work.

The reproduction of documents in other printed and/or electronic media must include a recognition of the authorship of the work and its initial publication, as stipulated in this license. Simultaneous publishing is permitted in auto-archive systems or institutional repositories.

Sponsors

Digital Preservation Policy

The journal has the LOCKSS (Lots of Copies Keep Stuff Safe) preservation system, an open-source program that guarantees its permanent and secure archive. This service is provided by the PKP Preservation Network, which provides free preservation services for any OJS journal that meets the basic criteria. More information on: https://revistas.uexternado.edu.co/index.php/fiscal/gateway/lockss