2(134)/2017

Notes for contribution

About Journal

The Journal of «Tax Journal of Azerbaijan» has been founded by Ministry of Taxes of the Azerbaijan Republic in 2003.

The Journal is independent, refereed, monthly and scientific publication.

The Journal has been received to registration in the centre of international ISSN (International Standard Series Number, ISSN-2219-8733). Also, it has been included by the Supreme Attestation Commission under the President of Azerbaijan Republic to the list of scientific publications on economic sciences.

 

Scientific Mission

It is preferred to publish of articles that expressed theoretical and methodological aspects of conceptual and practical problems of taxation in the journal. Also, original articles connected with other areas of economy are published in the journal.

 

Languages of Manuscripts

Azerbaijani, Turkish, English, Russian

 

Rules of Presentation of Manuscripts to the Editorial Office

It is inadmissible to present articles that published or sent to another edition for publishing.

Perfect edited manuscripts in two copies (also electron form in the compact disk) are presented by author(s) or his organization with notification letter to the editorial office (Azerbaijan Republic, Baku City, Landau street No.16, Post index: Az 1073).

Manuscript should be signed by author(s) and date of presentation of article to the editorial office must be shown.

Author(s) must fill author questionnaire connected with article presented to the editorial office. It is possible to get examples of the author questionnaire and notification letter from web page of journal (vergijurnali.az, taxjournal.az) or the editorial office.

Also, it is possible to present manuscripts to editorial office in electronic form and in this case manuscripts should be sent official e-mail address of the journal (info@vergijurnali.az)

 

Reviewing and Publishing of the Manuscripts

The Editorial Office decides about publishing of manuscripts after confidential reviewing of manuscripts by Refereed Board.

The period of reviewing and its affirming is 3 months.

Manuscripts are publishing with queue principle in results of procedure of reviewing.

 

Copyrights

Copyrights of the articles appearing in the Journal belong to «Azerbaijan Tax Journal». Authors may use the article elsewhere after publication provided that permission is obtained from «Azerbaijan Tax Journal».

 

Getting of the Publication

A copy of the journal is presented by the Editorial Office to the author. Also, author(s) can get full electronic version of articles from web page of journal.

 

Structure and Volume of Manuscripts

Manuscripts must be consist of sections of «UDС», «title of article», «name and surname of author(s)», «name and address of organization of author(s), e-mail address of author(s)», «abstract», «keywords», «JEL classification codes», «introduction», «text of article», «methodology», «conclusion», «references» and «abstracts in other languages» with succession.

Also, volume of manuscripts must not be much from 30 A4 pages or symbol of 80000 (including appendixes, pictures and tables).

 

Compiling of Text of Manuscripts

Text of manuscripts must be written in Microsoft Word Office, A4 page format, Times New Roman 14 punto (black colour), 1.5 line and 2 cm empty area must be allowed in all edges of the pages.

Title of manuscripts should be capital and bold letters. But subheads should be little letter and numbered. Before and then title, subheads, tables and pictures must be allowed one line distance. Pages must be numbered in the top right corner.

Tables and pictures should be had title and number. Titles should be written in upper right corner of tables and in under left corner of pictures with bold little letters.

Pictures should be in type of format of «jpg», «tif» and regime of CMYK colour and should not be much from 300 dpi. But graphic illustrations must be introduced in one of these programs - Word, Excell, Adobe Illustrator, Potoshop, JorelDRAW, PowerPoint program.

List of reference (the bibliography) that follows the endnotes should be given in alphabetical order. Only works actually cited in the text should be included in references.

All references should be cited in the text (not in footnotes), and conform to the following examples:

In has been argued (Surname, 1982:210-1)…

Surname (1970a:16-17) states…

(Surname et.al., 1999:280-2)

(Surname, 2000:250-4; Surname, 2001:20-1)

References should appear at the end of text as follows:

Books: Israfilov H.A. (2010). Improvement aspects of cooperation of consumer in period of globalization, Baku: Elm, 476 p.

Periodicals: Kalbiyev J.A. Methodological aspects of calculation of tax burden, «the Journal of Taxes News of Azerbaijan», (2010). 9(85), pp.17-34.

Articles in edited books: “The Ending of Transition Period of Azerbaijan Economy: analysis and conclusions. Problems of Formation of National Development Model”. (2010) / Materials of National Scientific Conference. Baku: Sharg-Garb, pp.314-316.

Web pages: http://www.taxes.gov.az/?lang=&name=statistika&page=13. (25.11.2010). / The Estimate on expenses of Ministry of Taxes of Azerbaijan Republic in State Budget in 2009.

 

Abstracts

Abstracts must be in same content and in Azerbaijani, Turkish, English and Russian, but its volume must not be much from 200 words. Text of abstracts must be consist of sections of «purpose», «design/methodology/approach», «findings», «research limitations», «practical implications» and «originality/value».

 

Index and Keywords

Author(s) must note scientific directions of article on bases of JEL Code (The Journal of Economic Literature of American Economic Association) and UDC index. JEL codes must be noted after keywords, but UDC index must be noted in the left corner of page before title of the article.

Keywords must not be much from 5 words.

AUTHOR'S QUESTIONNAIRE