The Revenue Law Journal (RLJ) is committed to protecting the privacy, dignity, and rights of individuals participating in research. This policy follows the ethical recommendations of the International Committee of Medical Journal Editors (ICMJE), the Committee on Publication Ethics (COPE), and internationally accepted standards for research involving human participants.

Requirement for Informed Consent

Authors must obtain written informed consent from all participants before conducting research involving human subjects or before collecting, using, or publishing any identifiable personal information. Informed consent must be obtained voluntarily after participants have received adequate information regarding the purpose, procedures, potential risks, and benefits of the study.

Protection of Personal Information

The personal data and confidential information of individuals—including information obtained through a doctor–patient relationship, legal representation, interviews, surveys, or other confidential interactions—must be handled with the highest level of confidentiality, professionalism, and discretion.

Authors must ensure that:

• Participants' privacy and confidentiality are fully protected.
• Personally identifiable information is not disclosed without explicit written consent.
• Confidential records are securely maintained and accessed only by authorized individuals.
• Data are processed in accordance with applicable privacy and data protection laws.

Publication of Identifiable Information

Identifiable information, including names, photographs, videos, clinical details, personal records, or other information that could reveal a participant's identity, must not be published unless:

• The participant (or legally authorized representative) has provided explicit written informed consent for publication.
• The participant understands that the information will be publicly available once published.
• Publication is scientifically justified and ethically appropriate.

Authors should avoid including unnecessary identifying details whenever possible.

Anonymization of Data

Whenever feasible, authors should remove or anonymize personal identifiers before submission. Data should be presented in a manner that prevents the identification of individual participants while preserving the scientific integrity of the research.

Research Involving Vulnerable Populations

For research involving children, individuals with impaired decision-making capacity, or other vulnerable populations, informed consent must be obtained from a parent, legal guardian, or other legally authorized representative, together with participant assent where appropriate and permitted by law.

Editorial Verification

The Editorial Office may request documentation confirming that informed consent was obtained before accepting a manuscript for publication. Authors should retain consent forms and related documentation, as these may be requested during the editorial or ethical review process. To protect participant privacy, authors should not submit signed consent forms unless specifically requested by the journal.

Failure to Obtain Informed Consent

Failure to obtain appropriate informed consent or unauthorized disclosure of confidential personal information may result in:

• Rejection of the manuscript.
• Withdrawal of the manuscript from editorial consideration.
• Retraction of a published article.
• Notification of the authors' institution or relevant authorities where appropriate.

Compliance with International Ethical Standards

Revenue Law Journal expects all authors to conduct and report research involving human participants in accordance with the ethical principles of the Declaration of Helsinki, the recommendations of ICMJE, the guidance of COPE, and all applicable institutional, national, and international regulations governing informed consent and participant confidentiality.