The Revenue Law Journal (RLJ) is committed to protecting the intellectual property rights of authors while promoting the broad dissemination of high-quality scholarly research. This Copyright Policy outlines the ownership, licensing, and permitted use of articles published in the journal.

Copyright Ownership

Authors retain the copyright to their work upon publication in the Revenue Law Journal. By submitting and publishing their manuscript, authors confirm that the work is original, does not infringe upon the rights of any third party, and that they have obtained all necessary permissions for any copyrighted material included in the manuscript.

Publishing Rights

Upon acceptance for publication, authors grant the Revenue Law Journal a non-exclusive license to:

• Publish, reproduce, and distribute the article in print and electronic formats.
• Archive and preserve the published work in digital repositories and indexing databases.
• Promote and make the article available worldwide through the journal's website and other scholarly platforms.
• Assign a Digital Object Identifier (DOI) and maintain the article as part of the permanent scholarly record.

Open Access Policy

Revenue Law Journal is an open-access journal, ensuring that all published articles are freely available to readers worldwide immediately upon publication without subscription or access fees. This policy supports the unrestricted dissemination of scholarly knowledge and maximizes the visibility and impact of published research.

Licensing

Unless otherwise stated, all articles published in RLJ are distributed under the Creative Commons Attribution 4.0 International (CC BY 4.0) License. This license permits users to:

• Read, download, copy, distribute, print, and share published articles.
• Adapt and build upon the work for any lawful purpose.
• Reuse the material in any medium or format.

Appropriate credit must always be given to the original author(s) and the Revenue Law Journal, along with a link to the license and an indication of any changes made.

Author Responsibilities

Authors are responsible for:

• Ensuring that their submitted work is original.
• Obtaining written permission for any copyrighted material reproduced from other sources.
• Properly acknowledging all copyrighted content used within the manuscript.
• Ensuring that the publication of the manuscript does not violate any existing copyright agreements.

Third-Party Material

Figures, tables, photographs, illustrations, or other materials obtained from third-party sources remain subject to their respective copyright owners. Authors must obtain all necessary permissions before submission and provide appropriate acknowledgments within the manuscript.

Copyright Infringement

RLJ takes allegations of copyright infringement seriously. Any reported violation will be investigated in accordance with the journal's editorial policies and internationally recognized publication ethics guidelines. If infringement is confirmed, appropriate corrective actions, including article correction, removal, or retraction, may be taken.

Reuse of Published Content

Authors and readers may reuse published articles in accordance with the applicable Creative Commons license, provided that proper attribution is given and the integrity of the original work is maintained.