The Revenue Law Journal (RLJ) supports transparency, reproducibility, and the responsible sharing of research data. In line with the recommendations of the International Committee of Medical Journal Editors (ICMJE), the Committee on Publication Ethics (COPE), and international best practices in scholarly publishing, the journal encourages authors to make the data underlying their published research available whenever possible.

Commitment to Data Sharing

Authors are encouraged to share the data, materials, software, protocols, and supporting documentation that underpin their research findings. Data sharing promotes transparency, facilitates independent verification of results, and enhances the reliability and impact of published research.

Data Availability Statement

Authors are encouraged to include a Data Availability Statement in their manuscript indicating:

• Where the supporting data can be accessed.
• The repository or database where the data are stored.
• Any restrictions on data access, where applicable.
• Conditions under which the data may be obtained.

If no data are available, authors should clearly explain the reason.

Recommended Data Repositories

Authors are encouraged to deposit research data in recognized institutional, disciplinary, or public data repositories that provide long-term preservation and public access. Data should be assigned persistent identifiers, such as a DOI, whenever possible.

Confidentiality and Ethical Considerations

Data sharing must not compromise:

• Participant privacy or confidentiality.
• Personal or identifiable information.
• Commercially sensitive or proprietary information.
• Legal, contractual, or ethical obligations.

Where necessary, authors should anonymize data or apply appropriate access restrictions before sharing.

Editorial Review

Editors and reviewers may request access to supporting data when necessary to evaluate the validity, integrity, or reproducibility of the research. Authors should be prepared to provide the requested data during the peer-review process, unless legal or ethical restrictions apply.

Exceptions

The journal recognizes that certain data cannot be shared due to:

• Privacy and confidentiality requirements.
• Legal or regulatory restrictions.
• Intellectual property protections.
• National security considerations.
• Contractual obligations with funding agencies or institutions.

In such cases, authors should clearly explain the reasons for restricted access in their Data Availability Statement.

Responsibility of Authors

Authors are responsible for ensuring that:

• Shared data are accurate, complete, and appropriately documented.
• Data have been collected and shared in accordance with applicable ethical and legal requirements.
• Necessary permissions have been obtained for any third-party data.
• Shared datasets correspond to the findings reported in the published article.

Commitment to Open Science

Revenue Law Journal encourages responsible data sharing to strengthen research integrity, promote collaboration, and support the advancement of knowledge. While data sharing is strongly encouraged, the journal recognizes that it may not be possible for all studies. Authors are therefore expected to provide a clear and transparent explanation regarding the availability of the data supporting their published research.