The Revenue Law Journal (RLJ) is committed to ensuring transparency, accountability, and integrity in scholarly publishing. This policy follows the recommendations of the International Committee of Medical Journal Editors (ICMJE) and the Committee on Publication Ethics (COPE) to ensure that authorship accurately reflects individual contributions to the research and publication process.

Authorship Criteria

Revenue Law Journal recognizes as authors only those individuals who have made substantial intellectual contributions to the research and who meet all of the following ICMJE authorship criteria:

• Made substantial contributions to the conception or design of the study, or the acquisition, analysis, or interpretation of data.
• Participated in drafting the manuscript or critically revising it for important intellectual content.
• Approved the final version of the manuscript before submission and publication.
• Agreed to be accountable for all aspects of the work and to address questions related to the accuracy or integrity of any part of the research.

Individuals who do not meet all of these criteria should not be listed as authors but may be acknowledged appropriately.

Contributorship

Authors are encouraged to clearly describe the specific contribution of each co-author at the time of submission. Contributions may include, but are not limited to:

• Conceptualization
• Methodology
• Investigation
• Data collection
• Formal analysis
• Writing – original draft
• Writing – review and editing
• Supervision
• Project administration
• Funding acquisition

The corresponding author is responsible for ensuring that all contributors are accurately identified and that no eligible contributor has been omitted.

Corresponding Author Responsibilities

The corresponding author is responsible for:

• Ensuring that all listed authors meet the journal's authorship criteria.
• Confirming that all authors have reviewed and approved the final manuscript.
• Managing all communication with the editorial office during submission, peer review, and publication.
• Obtaining consent from all co-authors before manuscript submission.
• Ensuring the accuracy of author information and affiliations.

Changes to Authorship

Requests to add, remove, or reorder authors after submission or publication will only be considered under exceptional circumstances. Such requests must:

• Be submitted in writing by the corresponding author.
• Include a detailed explanation for the requested change.
• Include written consent from all authors, including any author being added or removed.

The Editorial Office will evaluate requests in accordance with COPE guidance before making a decision.

Equal Contribution

Where applicable, authors who have contributed equally to the work may be identified as co-first authors or co-corresponding authors. Such statements should be clearly indicated during manuscript submission.

Acknowledgments

Individuals who contributed to the research but do not meet the criteria for authorship should be acknowledged with their permission. Examples include:

• Technical assistance
• Administrative support
• Language editing
• Statistical consultation
• General supervision
• Funding or institutional support

Acknowledgment does not imply authorship or responsibility for the published work.

Ghost, Guest, and Gift Authorship

Revenue Law Journal strictly prohibits unethical authorship practices, including:

• Ghost Authorship: Failure to acknowledge individuals who made substantial contributions.
• Guest or Honorary Authorship: Listing individuals who made little or no significant contribution.
• Gift Authorship: Granting authorship based solely on seniority, position, funding, or personal relationships.

Any evidence of inappropriate authorship may result in manuscript rejection, publication correction, or retraction.

Authorship Disputes

The journal does not adjudicate authorship disputes. Such disputes should be resolved by the authors' affiliated institutions. Where necessary, RLJ may suspend editorial consideration until the dispute has been resolved. The journal follows COPE guidance when handling authorship-related concerns.

Research Integrity

All authors share collective responsibility for the integrity, originality, and accuracy of the published work. If errors or ethical concerns are identified after publication, authors are expected to cooperate fully with the journal in issuing corrections, expressions of concern, or retractions where appropriate.

By submitting a manuscript to the Revenue Law Journal, all authors confirm that they meet the journal's authorship requirements, accept responsibility for their contributions, and agree to comply with the ethical standards established by ICMJE and COPE.