Submissions

Author Guidelines

Before submitting an article or newsletter, the author must be registered in the journal’s system, as the submission will be made through it. It is important that the author correctly fills in all information, as it is essential for publication.

Remove any identification or mention of the authors from the submitted file.

Manuscripts are evaluated under a double-blind review system.

TACS accepts the following types of publications:

1. Articles: must be objective and have impact and usefulness for professional practice. They are divided into:

 1.1. Technical articles
 1.2. Empirical articles
 1.3. Theoretical essays

2. Newsletter (Technical Bulletin): should contain the author’s commentary on discussions and events in the field of accounting and taxation that have an impact on society and professional practice.

GENERAL SETTINGS

• Paper: A4 (29.7 x 21 cm)

• Margins: top and left 3 cm; bottom and right 2 cm

• Font: Times New Roman, size 12

• Spacing: single (between characters, words, and lines), with a 1 cm indentation at the beginning of paragraphs

• Length: articles must contain up to 4,000 words and newsletters up to 2,000 words, excluding references

• Pagination: include page numbers in the upper right corner of the document

• Images: must be sent in a separate, high-quality file. In the text, indicate only: “Insert Figure X here.”

• Citations and references: must follow the latest version of the APA (American Psychological Association) style guidelines.

TEXT STRUCTURE

1. Articles may be written as technical studies, theoretical essays, or empirical studies.

a) Technical articles should include:
 i) introduction; ii) theoretical and/or legal foundation; iii) results and practical implications; iv) conclusions; v) references.
 Authors may adapt or rename sections as they see fit.

b) Theoretical essays should include:
 i) introduction, development, and conclusion; ii) references.
 Authors may organize the text freely, even using continuous prose. They are expected to present a logical argument connecting the literature with practice and are encouraged to suggest future studies.

c) Scientific articles should include:
 i) introduction (context, objective and/or research problem, justification); ii) brief literature review; iii) methods; iv) results and discussion; v) conclusion; vi) references.
 Authors may adjust section titles as appropriate.

2. Newsletters should be concise and include the author’s commentary on discussions and events in accounting and taxation that impact society and professional practice. The language should be simple, as the target audience is the external community. When technical terms or jargon are used, the author should decide whether to explain them for better reader understanding. The structure is flexible.

TITLE, ABSTRACT, AND KEYWORDS

1. For articles:
   Include the title at the beginning of the document, followed by the abstract, keywords, abstract (in English), and keywords (in English), without author identification.

• The title must not exceed 20 words.

• The abstract must not exceed 200 words and should indicate: purpose, methods (if applicable), main results, and practical implications.

2. For newsletters:
   Include the title at the beginning of the document, followed by an abstract.

• The title must not exceed 20 words.

• The abstract is optional. If included, it should not exceed 50 words and should aim to draw attention to the newsletter’s content.