Information For Authors
CALL FOR PAPERS – REVISTA DERECHO FISCAL (TAX LAW JOURNAL)
Topics: National and regional tax law and international tax law, customs law, foreign trade, exchange regime, transfer pricing, tax procedure, tax effects of contracts, among others. In general, any area of knowledge related to financial aspects. Study of public policies on economic aspects and, in general, on Public Finance in Colombia and in any other country or international organization (OECD, UN, etc.).
Target audience: Undergraduate and graduate students, researchers, and professionals interested in tax law, customs law, and foreign trade, in the Colombian and international context. General public.
Who can publish: Individuals who meet the quality and rigor requirements in the treatment of the topics. Lawyers, economists, accountants, finance professionals, business administrators, lecturers, and researchers, whether Colombian or foreign.
Periodicity: Semiannual. Two issues are published per year (December and July).
Calls for papers: Ongoing. The journal has an open call to receive articles throughout the year. Submit your article to the email address: [email protected]
Selection: The articles are subject to peer review (external reviewers), which is documented in the corresponding form.
The selection and publication do not depend on the theoretical conception, ideological standpoint, or methodology used. Quality and rigor are taken into account. Unpublished writings on the relevant topics are required.
Once the article is submitted by the author, the Journal’s Committee verifies compliance with the rules regarding style and content and sends the article to two anonymous expert reviewers outside the Editorial Committee, following a double-blind review model. This evaluation process may take between 30 and 60 days, depending on the length of the text.
When there are controversies in the results of the evaluations carried out by the peers, the Editorial Committee will select a third referee to resolve the controversy and make a final decision. The review process takes approximately two months. The individuals selected as peer reviewers will be persons with no conflict of interest in relation to the authors and their work.
Likewise, authors must state their awareness of research ethical standards, plagiarism management, and the peer review process, and must accept the confidentiality of the evaluation.
Once this period has ended, the journal will notify the authors of the decision and comments made by the reviewers, who may suggest that the text:
- Not be published.
- Be published as submitted.
- Be published after including some proposed changes.
In the latter case, once the suggested corrections have been made, the Editorial Committee will issue the final decision on the publication of the articles.
Requirements for articles: The submission and publication of articles in the journal DO NOT involve any costs for the authors.
The Journal is committed to international standards of scientific publication. To this end, it follows the guidelines of the 2nd World Conference on Research Integrity, Singapore, July 22–24, 2010:
http://publicationethics.org/files/International%20standard_editors_for%20website_11_Nov_2011.pdf
The guidelines for authors can be consulted at:
http://publicationethics.org/files/International%20standards_authors_for%20website_11_Nov_2011.pdf
The language of publication is Spanish, but texts in other languages may be included. Articles and all correspondence must be sent by email to: [email protected]
Papers must be submitted in electronic format, as a .doc (Word) file, in Times New Roman, 12-point font, with 1.5 line spacing.
Length between 4,500 and 20,000 words and margins of 3 cm. The document must be single-column.
The title of the document must appear in English, Portuguese, and Spanish. Alongside the author’s name, a footnote must be included with a brief summary of their curriculum vitae, institutional affiliation, country of origin, contact email, and ORCID number (if the author does not yet have one, please create a profile here: https://orcid.org/).
An abstract and keywords in English, Portuguese, and Spanish must be added. For the keywords, please consult the EuroVoc thesaurus at the following link: https://data.europa.eu/euodp/es/data/dataset/eurovoc. There, the article can be thematically located by selecting the terms that best identify it. At least three and no more than five keywords must be selected.
That is, the first part of all submissions must contain, in strict order, the following information:
Title of the paper: It must appear in English, Portuguese, and Spanish (in that order).
Author’s name: A footnote must be included with a brief summary of the author’s curriculum vitae, institutional affiliation, country of origin, contact email, and ORCID link.
Abstract: The author highlights the most important aspects of the paper. Its length must range from 100 to 150 characters, and it must be in English, Portuguese, and Spanish.
Keywords: Each article or research product has specific terms that make it possible to identify the subject matter of the text. The author must choose the most representative terms by which the reader may locate the document and include them in the list; please consult the EuroVoc thesaurus at the following link: https://data.europa.eu/euodp/es/data/dataset/eurovoc. There, the article can be thematically located by selecting the terms that best identify it. At least three keywords must be selected, and they must be included in English, Portuguese, and Spanish.
All articles must include a section at the end with at least 15 bibliographic references to journal articles and books.
Footnotes and bibliographic references must follow the American Psychological Association (APA) style, sixth edition: https://www.uexternado.edu.co/wp-content/uploads/2017/07/Manual-de-citacio%CC%81n-APA-v7.pdf. Bibliographic references must be listed in alphabetical order at the end of the text, following this rule: the author’s name of the referenced work must appear in small caps, indicating the initials of the first name(s) and the full surname; then, followed by a period (.), the title of the book or article in italics, regardless of whether the book is in Spanish or another language; next, the specific edition, if applicable; then the place of publication; followed by the name of the publisher; then the year of publication; and finally, the page number(s) cited, without the abbreviations “p.” or “pp.” For example: Pérez-Liñán, Aníbal. Presidential impeachment and the New Political Instability in Latin America, New York, Cambridge University Press, 2007.
Example of citation:
Reference to a constitutionality judgment: judgments integrated into the text: (Judgment C-876 of 2009). In cases in which excerpts from decisions are cited: “In this regard, the Constitutional Court has stated in Judgment C-876 of 2009.”
Reference to an annulment judgment: judgments integrated into the text: (Judgment CE File 1234 of 2006). When excerpts from decisions are cited: “The Council of State, in Judgment CE File 1234 of 2006, has stated...”.
Divisions between subtitles or headings of the text must follow the following nomenclature:
I.
A.
1.
a.
i.
1.
a.
i.
Etc.
A.
1.
a.
i.
etc.
Works and documents consulted must be listed in alphabetical order at the end of the text and organized alphabetically according to the first surname of the author, using the following structure:
For a single-author work:
Jarach, D. (1983). Finanzas públicas y derecho tributario. Cangallo.
For a work with more than one author:
Jarach, D. & Palao Taboada, C. (1987). Derecho Financiero. Temis.
For a work with more than five authors:
Jarach, D. et al. (1987). Tributación internacional. Legis.
For articles within a publication:
Marín, M. (2005). Hecho generador [title of the article or chapter], in Piza, J.
Articles must be unpublished. When submitting their contribution in electronic format, the author must clearly state:
- Whether they agree with the Editorial Policy of the Tax Law Journal of the Externado University of Colombia.
- Whether their article is unpublished or not; if not, indicating its bibliographic reference in accordance with the requirements detailed below.
- That the article is not under review by any other journal or editorial body.
- Whether there is any conflict of interest.
Articles can be consulted free of charge in the journal’s Open Journal System: https://revistas.uexternado.edu.co/index.php/fiscal. Authors may disseminate their work in any repository or website. Immediately after publication, the articles will be sent in electronic format to the different databases and indexing systems for the dissemination of their content. The journal is indexed in REDIB and DOAJ.revistas.uexternado+1
The Journal is committed to international standards of scientific publication. It follows the guidelines of the 2nd World Conference on Research Integrity, Singapore, 2010, whose guidelines for authors and editors can be consulted at the following link:
http://publicationethics.org/files/International%20standard_editors_for%20website_11_Nov_2011.pdf
The guidelines for authors can be consulted at:
http://publicationethics.org/files/International%20standards_authors_for%20website_11_Nov_2011.pdf
License. The journal requires authors to authorize, through a license of use (https://revistas.uexternado.edu.co/LicenciadeUso.pdf), the editing, publication, reproduction, distribution, and public communication of their work, both in print and digital formats, exclusively for scientific, cultural, dissemination, and non-profit purposes. Authors retain their copyrights and guarantee the journal the right to be the first publisher of the work, which will be licensed under the Creative Commons Attribution–NonCommercial–ShareAlike license. The reproduction of documents in other printed and/or electronic media must include recognition of the authorship of the work and of its initial publication, as stipulated in the license. Authors may make their work available in any repository or website.creativecommons+1
Research article: A document that presents, in detail, the original results of completed research projects. The structure generally used contains four main sections: introduction, methodology, results, and conclusions.
Review article: A document resulting from completed research in which published and unpublished research results on a field in science or technology are analyzed, systematized, and integrated, in order to report on advances and development trends. It is characterized by a thorough literature review of at least 50 references.
Short article: A brief document that presents preliminary or partial original results of scientific or technological research that usually require prompt dissemination.