Information For Readers

The Revista de Derecho Fiscal (ISSN: 1692-6722, E-ISSN: 2346-2434), hereinafter The Review, has been conceived with the aim of offering a forum for the study of the Tax Law and the Public Household, due to the lack of such academic spaces that analyze in deep and critically this discipline.

For that reason, and taking into consideration that its primary objective is to incite the debate and promote the development of the scientific research within the academic community, The Review is a publication targeted at researchers, professors and students interested in the Law of the Public Household, the Tax Law, the International Tax Law, the Customs law, and the International Trade. Moreover, this purpose fits with the task conducted through the Fiscal Law Department of Externado Univesity of Colombia and its Research Group the Centro Externadista de Estudios Fiscales (CEEF), of carrying out researches that, among other things, may serve as study materials more suitable for the teaching and pedagogic labour and, therefore, reach general standards of academic quality.

In order to promote an adequate delimitation from the material scope of the Tax Law and assure the social utility and continuing relevant contents, in its pages the reader will find a rich repertory of issues related with topical subjects regarding national taxes, subnational taxes, public administration, budgetary law, custom law, international tax law, foreign literature, book reviews, jurisprudential analysis and academic events organized by the CEEF. The first issue entered into circulation in June of 2003, as of the current economic circumstances of the time The Review has worked toward publishing articles with the highest academic standards, written by the members of the Fiscal Law Department and the academic community, providing an incentive for the “new researchers” and a favourable academic forum for national and international visiting scholars to take part in this publication.

ARTICLE EVALUATION PROCESS
The Review is published twice a year (July and December), and is committed to the fulfilment and elevation of general academic standards. For this reason all articles will undergo a rigorous evaluation process prior to publication, which is documented in the corresponding format.

Selection and publication of texts will not depend on theoretical concepts, points of view, the selected methodology or bibliographical references. The only consideration will be quality, rigor and the implicit norms of all academic work, with preference given to unpublished documents relating to the vast scope of the Law of the Pubic Household, the Tax Law, the International Tax Law, the Customs law, and the International Trade, especially those that fit within the following categories: reflection articles, scientific research articles, review articles and short articles.

Papers that do not meet the requirements outlined in the publication standards, as shown below, will not be subjected to the peer review process and will be identified as rejected in the statistics of our editorial process.
The assessment process is conducted using the following steps:
• Call for papers: Taking into account the timetable of the journal and the process of article acceptance, evaluations and corrections will be made on the following schedule:
For the first semester issue (January-June):
1. Acceptance of articles: first two weeks of June of the prior year
2. Submission for evaluation: last two weeks in June of the prior year
3. Delivery of evaluations: July and August of the prior year
4. Delivery to authors for adjustments: August and September of the prior year

For the second semester issue (July-December):
1. Acceptance of articles: first two weeks of January of the current year
2. Submission for evaluation: last two weeks of January of the current year
3. Delivery of evaluations: February and March of the current year
4. Delivery to authors for adjustments: March and April of the current year.

• Peer review: The publishing language is Spanish, however texts in other languages will be included. The articles must be unpublished. The evaluation process begins upon the CEEF editorial coordination’s receipt. This process, which primarily consists of an anonymous feedback and constructive criticism by at least two referees with the most recognized academic qualifications, uses the double-blind method and takes approximately two months, depending of the lenght of the text. The referees should not have a conflict of interest with the authors or their works. The evaluation is done in a format designed by the Editorial Committee containing the following criteria: scientific basis, relevance and input to the administrative science and law, presentation, use of documentation and bibliographical references, classification of the article and recommendations. In case of conflict between two reviews, the Editorial Committee will appoint a third referee to make the final decision.
• Notification to authors: Upon conclusion of the peer review process, authors are informed of the decision and are provided with comments by the referees, who may suggest not to publish the text, publishing it as it is, or publishing it after incorporating some edits. In the two latter events, and when the suggested corrections are included, the Editorial Board makes the final decision regarding publication of the article.
• Authorization release: There are no processing fees for authors or submission charges for publishing in this journal. When remitting work on magnetic media, the author must clearly state: 1. If he/she agrees with the Editorial Policy of the Revista de Derecho Fiscal of the Externado University of Colombia; 2. Whether the article is original and has ever been published; and 3. That the article is not undergoing a different publishing process in another academic journal or publication.
The journal requires the author’s approval, through a license of use, for editing, publication, reproduction, distribution and public communication of its work in physical and digital format, for exclusively scientific, cultural and non-profit purposes. Authors retain copyright and grant the journal right of first publication. The reproduction of documents in other printed or electronic media must include an acknowledgement of the authorship of the work and its initial publication, as set forth in the license.
The articles are also available free of charge on the Review’s Open Journal System : [https://revistas.uexternado.edu.co/index.php/fiscal]. Authors will be able to disclose their documents on any repository or website. Straight away publication, articles are sent using magnetic means to different databases and indexing systems. The journal is indexed in REDIB and DOAJ.

The journal is committed to international standards of scientific publication. It follows the guidelines of the Second World Conference on Research Integrity, Singapore, July 22-24, 2010:
http://publicationethics.org/files/International%20standard_editors_for%20website_11_Nov_2011.pdf
Guidelines for authors can be found at:http://publicationethics.org/files/International%20standards_authors_for%20website_11_Nov_2011.pdf

PUBLICATION STANDARDS
1. Works may be submitted by magnetic media, in Word.doc format, 1.5 spaced, using Times New Roman, 12-point font.
2. Articles may have a length from 4.500 to 25,000 words; biographical and jurisprudential commentaries are limited to a range between 2.000 and 8.000 words.
3. The first part of the text must contain, in strict order, the following information:
a. The title of the document must appear in English and in its original language.
b. Next to the author’s name a footnote with a summary of his/her curriculum vitae, current institutional affiliation, country of residence and email address must be included.
c. A summary in English and in Spanish with a maximum of 150 words, indicating the most important aspects of the article.
d. Each article has specific words which enable to identify the thematic of the writing. The author may choose the most representative words to the articles be found by the reader. For keywords, please see the EuroVoc thesaurus located at: [http://eurovoc.europa.eu/drupal/?q=es/download/subject_oriented&cl=en]. Authors may use it to locate at least 5 keywords by selecting thematically the terms that best describe their article

4. All articles should include a bibliography section at the end, with at least 15 bibliographical references (books and articles).

BIBLIOGRAPHICAL REFERENCES:

Regarding the citation format, the articles must follow the American Psychological Association -APA- style in its sixth edition. Concerning specific matters, the following criteria have been established:

• Reference to a sentence of the Constitutional Court (Sentence C-876 of 2009). In the cases in which the author quotes an excerpt from the rulling: “in this context the Constitutional Court has stated in the Sentence C-876 of 2009”.

• Reference to a sentence of nullity (Sentence CE exp. 1234 de 2006). In the cases in which the author quotes an excerpt from the rulling: “The Council of State in Sentence CE exp. 1234 of 2006, has expressed...”.

• Divisions between subtitles and headings of the writing will have the following naming:

I. First level of division
1. Second level of division
2. Segundo nivel de división.
1.1. Third level of division.
1.2. Thir level of division.
i. Fourth level of division.
ii. Fourth level of division.
a) Fifth level of division.
b) Fifith level of division.
II. Firs level of division

• References are to be included at the end of the text, in a bibliography section. Please include in alphabetical order the author’s last name with the following structure:

One Author
Jarach, D. (1983). Finanzas públicas y derecho tributario. Cangallo.
Two authors
Jarach, D. & Palao Taboada, C. (1987). Derecho Financiero. Temis.

Five or more authors
Jarach, D. et. al. (1987) Tributación internacional. Legis.

Articles in a Publication
Marín, M. (2005) Hecho generador [nombre del artículo o capítulo], en Piza, J

 

Article manuscripts and other correspondence should be sent to:

Coordinación Revista de Derecho Fiscal.
Departamento de Derecho Fiscal
Universidad Externado de Colombia - Bogotá (Colombia)
Carrera 1 No 12 – 66 Casa de las mandolinas
Correo electrónico a: revistaderechofiscal@uexternado.edu.co