Plagiarism Policy

Plagiarism Policy

Conditions for submission: plagiarism, self-plagiarism, duplicate submission, preprint disclosure, and responsible reuse of accounting, taxation, financial, and corporate research materials.

Ilomata International Journal of Tax and Accounting upholds high standards of academic integrity and only considers original and unpublished scholarly work. All submitted manuscripts are screened using Turnitin to assess textual similarity. However, the similarity score is only a screening tool; the final determination of plagiarism, improper quotation, duplicate publication, self-plagiarism, or inappropriate reuse of accounting and taxation research materials remains a matter of editorial judgment.

Plagiarism includes the use of another person's words, ideas, theories, accounting models, tax concepts, financial data, datasets, tables, figures, formulas, standards interpretations, audit findings, corporate disclosures, or research findings without proper acknowledgment. Self-plagiarism or text recycling refers to the substantial reuse of one's own previously published material without proper citation, disclosure, or justification. Both are considered serious violations of publication ethics.

Authors are responsible for ensuring that all quotations, paraphrases, borrowed ideas, financial datasets, accounting models, tax regulations, reporting standards, audit frameworks, corporate disclosures, analytical methods, and reproduced materials are clearly cited and properly referenced. Where necessary, authors must also obtain permission or comply with applicable licenses for reused copyrighted, proprietary, institutional, or third-party materials.

A low similarity score does not automatically mean the manuscript is free from plagiarism, and a high similarity score does not automatically prove misconduct. Editors assess the nature, location, source, context, and significance of the matching material before making a decision.

Duplicate or redundant publication occurs when an author submits or publishes substantially the same work in more than one venue without proper disclosure, cross-referencing, or scholarly justification. This includes substantial overlap in title, objectives, financial datasets, accounting periods, tax jurisdictions, variables, models, analytical procedures, empirical results, discussion, implications, or conclusions.

Manuscripts that are under review in another journal, already formally published, or submitted simultaneously to more than one outlet will not be considered. If any part of the manuscript has appeared previously in another form, including conference proceedings, research reports, working papers, institutional repositories, theses, dissertations, corporate reports, financial analyses, tax reports, datasets, or another language version, authors must disclose this clearly at the time of submission.

The journal may consider manuscripts previously posted as preprints, provided that the preprint has not undergone formal journal publication and that the preprint status is fully disclosed during submission.

Authors must provide the preprint server name and URL or DOI, and must ensure that the preprint version does not conflict with copyright, confidentiality agreements, financial-data restrictions, corporate permissions, tax-record confidentiality, ethical obligations, licensing terms, or third-party restrictions. Once the article is published in the journal, authors are encouraged to update the preprint record with a link to the final published version.

Editorial Follow-Up and Author Responsibilities

• All manuscripts may be checked through Turnitin before peer review and, where necessary, after revision.
• The Editorial Board may provide or request a similarity report during the editorial process.
• Authors must revise problematic sections carefully, especially where quotation, paraphrasing, citation, source acknowledgment, or reuse of accounting and taxation materials is insufficient.
• Authors must appropriately acknowledge reused financial statements, taxation data, accounting standards, audit frameworks, regulatory documents, corporate reports, datasets, formulas, scales, models, analytical scripts, and other research resources.
• Substantial reuse of previously published descriptions of tax systems, accounting methods, datasets, variables, models, empirical results, or discussions must be transparently disclosed and properly referenced.
• Authors must respect copyright, intellectual-property rights, financial confidentiality, tax-record restrictions, corporate permissions, dataset licenses, regulatory requirements, and third-party rights when reusing accounting or taxation materials.
• Failure to address similarity or originality concerns adequately may result in rejection or discontinuation of the review process.
• If plagiarism, inappropriate reuse, or other originality problems are identified after publication, the journal will take appropriate action according to its ethics and correction policies.