The Revenue Law Journal (RLJ) is committed to the broad dissemination of scholarly knowledge through an open-access publishing model. All articles published in the journal are made freely and permanently available to readers worldwide under the Creative Commons Attribution–NonCommercial–NoDerivs 4.0 International License (CC BY-NC-ND 4.0).

This licensing policy ensures that published research is widely accessible while protecting the rights of authors and preserving the integrity of the original work.

Open Access Policy

All articles published in Revenue Law Journal are immediately available online without subscription fees or access restrictions. Readers may freely access the full text of all published content from anywhere in the world.

License Terms

Articles published in RLJ are licensed under the Creative Commons Attribution–NonCommercial–NoDerivs 4.0 International License (CC BY-NC-ND 4.0).

Under this license, users are permitted to:

• Read and access published articles free of charge.
• Download articles for personal and academic use.
• Copy and redistribute the published work in any medium or format.
• Share articles with colleagues, students, and researchers.
• Cite and reference the published work in accordance with accepted academic practices.

The following conditions apply:

• Attribution: Appropriate credit must be given to the original author(s) and the Revenue Law Journal.
• NonCommercial: The material may not be used for commercial purposes.
• NoDerivatives: If the material is redistributed, it must remain unchanged. Users may not modify, adapt, transform, or create derivative works based on the published content without prior written permission from the copyright holder.

Author Rights

Authors retain the copyright to their published work while granting the Revenue Law Journal a non-exclusive license to publish, archive, distribute, and preserve the article as part of the permanent scholarly record.

Benefits of Open Access Licensing

The journal's licensing policy promotes:

• Free and unrestricted access to scholarly research.
• Greater visibility and global dissemination of published work.
• Increased readership and citation potential.
• Long-term preservation and accessibility of academic content.
• Responsible sharing of knowledge within the international research community.

License Information

The complete terms and conditions of the Creative Commons Attribution–NonCommercial–NoDerivs 4.0 International License (CC BY-NC-ND 4.0) are available at:

https://creativecommons.org/licenses/by-nc-nd/4.0/

By submitting a manuscript to the Revenue Law Journal, authors acknowledge and agree that, upon publication, their work will be made available under the CC BY-NC-ND 4.0 license in accordance with the journal's open-access publishing policy.