The Revenue Law Journal (RLJ) is committed to maintaining the highest standards of integrity, transparency, and objectivity in scholarly publishing. This policy is based on the recommendations of the International Committee of Medical Journal Editors (ICMJE) and the Committee on Publication Ethics (COPE). All participants in the publication process—including authors, reviewers, editors, and editorial board members—are required to disclose any relationships or interests that could influence, or be perceived to influence, the research, peer-review process, or editorial decisions.

Definition of a Conflict of Interest

A conflict of interest (COI) exists when financial, professional, institutional, personal, or other relationships may compromise, or appear to compromise, an individual's objectivity, impartiality, or professional judgment.

The existence of a conflict of interest does not necessarily prevent publication or participation in the editorial process; however, it must be disclosed fully and transparently.

Author Responsibilities

Authors must disclose all potential conflicts of interest at the time of manuscript submission, including but not limited to:

• Financial support, grants, or sponsorship.
• Employment or consultancy relationships.
• Honoraria, speaker fees, or advisory roles.
• Stock ownership or investment interests.
• Patents or patent applications.
• Institutional affiliations that may influence the research.
• Personal or professional relationships that could affect objectivity.

If no conflicts of interest exist, authors should include the following statement in their manuscript:

"The authors declare that they have no conflicts of interest."

Reviewer Responsibilities

Reviewers must disclose any actual or potential conflicts of interest before accepting a review assignment. Reviewers should decline to review manuscripts if they:

• Have collaborated with any of the authors in recent years.
• Work at the same institution as an author where impartiality may be compromised.
• Have financial or personal interests related to the manuscript.
• Are involved in competing research.
• Have any relationship that could affect an objective evaluation.

Reviewers must treat all manuscripts as confidential and must not use unpublished information for personal or professional advantage.

Editor Responsibilities

Editors and Editorial Board members must disclose any conflicts of interest and recuse themselves from handling manuscripts when conflicts exist. Situations requiring recusal include:

• Personal or professional relationships with the authors.
• Institutional affiliations that could influence editorial decisions.
• Financial interests related to the research.
• Participation in the reported research.
• Any circumstance that may compromise impartiality.

In such cases, the manuscript will be assigned to another qualified editor.

Funding Disclosure

Authors must clearly identify all sources of financial support, funding agencies, and grant numbers, where applicable. Authors should also describe the role of the funding organization in the design, conduct, analysis, interpretation, or publication of the research.

If the funder had no role in the study, authors should explicitly state this in the manuscript.

Management of Conflicts of Interest

When a potential conflict of interest is identified, the Editorial Office may:

• Request additional information or clarification.
• Require updated disclosure statements.
• Assign alternative reviewers or editors.
• Seek advice from independent editorial advisors.
• Take appropriate editorial action in accordance with COPE guidance.

Undisclosed Conflicts of Interest

Failure to disclose a relevant conflict of interest may result in:

• Rejection of the manuscript.
• Withdrawal of a manuscript from consideration.
• Publication of a correction or disclosure notice.
• Retraction of a published article in serious cases.
• Notification of the authors' institution or funding body, where appropriate.

Transparency and Ethical Publishing

Revenue Law Journal is committed to ensuring that all potential conflicts of interest are managed fairly and transparently to preserve the integrity of the scholarly record. The journal follows the ethical guidance of ICMJE and COPE in evaluating and addressing conflict-of-interest issues throughout the editorial and publication process.

By submitting a manuscript, accepting a review invitation, or serving as an editor, all participants agree to comply with this Conflicts of Interest Policy and to disclose any interests that could reasonably be perceived as influencing their professional judgment.