Requirements to the articles

Dear Postgraduates and Ph.D. Candidates!
The”Nalogovaya Politika i Praktika” magazine is included in the List of the leading peer-reviewed magazines and print media obligatory for publication of materials of those who defend doctoral and master dissertations for the following professions: 08.00.00 – Economic Science and 12.00.0 – Legal Science.
The journal is included in Russian index of scientific citing (RSCI).

Requirements for copyright articles

1. All scientific articles submitted to the journal are subjected to peer review. Rules of reviewing of the scientific articles posted on the journal’s website.
2. Only unpublished articles are accepted for publication.
3. Review from the Scientific Tutor or the Subdepartment (sent by fax or e-mail, the original with the certified signature is sent by post) is provided additionally. The review should give a short summary of the article and significance assessment of the considered issues, reveal their scientific novelty.
4. Together with the article, the author should send the filled in AUTHOR’S FORM.
5. All the materials should be sent to the editor’s office by e-mail (info@nalogkodeks.ru). Please, indicate the author’s name and “article for release” in the title of the e-mail. The article’s size should not exceed 16000 diples.
6. Time for consideration and publishing of the manuscripts – 2-3 months. The decision on acceptance, rejection or necessity of the material’s improvement is made after consideration. Reduction of consideration and publishing time can be agreed additionally.
7. The article should include the following data (in Russian and English languages):
– author’s last name, first name and patronymic (in full);
– full name of the work place and position, the degree, post-graduate students and applicants should include the name of the Department;
– contact details (e-mail);
– article heading;
– annotation (no more than 500 diples);
– key words (5-7 words is enough);
– reference list compiled in accordance with the GOST R 7.0.5-2008. System of standards on information, librarianship and publishing. Reference. General requirements and compiling rules (entered into force on 01.01.2009).
8. The author’s material should consider all the recent changes in legislation, references to the active laws and government regulations, information sources in accordance with the bibliographical requirements.
9. The author is responsible for credibility of information, citation accuracy as well as contents of the materials that should not be published.
10. The editorial staff reserve the right to place the articles published in the magazine (in full or partially) on the magazine’s site, in electronic legal systems or other databases.
11. The postgraduates are not charged for publishing.
12. Scientific articles for royalties not paid.
13. In case the article is accepted for publication the author is the license agreement.

Additional Requirements:
1. Excessive text borrowing from open known sources (books, magazines, Internet) is not recommended while writing an article. In case of usage of separate citations from such sources, source reference is necessary. If the article contains more than 10% of the unoriginal text, the editorial staff can refuse to publish it.
2. Relevance of the used information should be checked while writing an article (validity period of laws and regulations, etc.). In some cases, the article cannot be considered as scientific, if at the time of publishing the validity period of the mentioned law or regulation expired.
3. Usage of the little-known terms should be avoided or they should be explained at first mentioning in the text.
4. All (even well-known) acronyms and abbreviations should be written-out and explained at first mentioning.