Advertising Policy

Ilomata International Journal of Tax and Accounting

Table of Content

1. Policy Statement 2. No Advertising Accepted 3. Editorial Independence 4. Editorial and Content Separation 5. Transparency and Ethics

Policy Statement

Ilomata International Journal of Tax and Accounting (IJTC) is committed to preserving the integrity, independence, objectivity, and credibility of its editorial and publishing processes. To protect scholarly decision-making from commercial influence, IJTC does not accept, publish, or display advertisements in any form.

All editorial decisions, including manuscript evaluation, peer review, acceptance, rejection, correction, and retraction, are made solely on the basis of academic merit, methodological quality, originality, relevance to the journal's scope, and compliance with ethical publishing standards.

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NO ADVERTISING
IJTC does not accept banner advertisements, sponsored content, commercial promotions, or similar advertising materials.

INDEPENDENT
Editorial and publication decisions are protected from commercial, financial, and advertising influence.

TRANSPARENT
The journal maintains clear separation between scholarly publishing activities and any external commercial interests.

No Advertising Accepted

IJTC does not accept advertisements from commercial companies, professional organizations, institutions, service providers, or any other external party. This prohibition applies to the journal website, article pages, published issues, downloadable files, email communications, and other official publication channels.

Banner Advertisements
Commercial banners, pop-ups, sidebars, or promotional graphics are not displayed.

Sponsored Content
Articles, editorials, announcements, or website content are not published in exchange for sponsorship or promotional payment.

Commercial Promotions
The journal does not promote commercial products, companies, paid services, or marketing campaigns.

Paid Placement
No individual or organization may pay for preferred positioning, visibility, citation, or editorial consideration.

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Independence from Commercial Interests

Because IJTC does not accept advertising, commercial entities, advertisers, sponsors, or external organizations have no influence over the journal's editorial policies, peer-review process, publication schedule, manuscript selection, or article content.

Editorial decisions are based solely on scholarly considerations. Manuscripts are evaluated according to their originality, scientific quality, methodological rigor, ethical compliance, clarity, significance, and relevance to the journal's focus and scope.

Peer-Review Independence
Reviewer selection and recommendations are not affected by commercial relationships.

Editorial Autonomy
Editors retain full authority over acceptance, rejection, correction, and retraction decisions.

Content Integrity
Published research is selected for its academic contribution, not its commercial value.

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Editorial and Content Separation

Although IJTC currently maintains a strict no-advertising policy, the journal recognizes the importance of maintaining a clear separation between editorial content and any potential commercial material.

If the journal considers advertising in the future, any advertising activity would be governed by a separate written policy. Advertising acceptance, placement, and management would be handled independently from the Editorial Board and would not influence manuscript evaluation, peer review, editorial decisions, or published conclusions.

Any future change to this no-advertising policy would be publicly disclosed, transparently documented, and implemented in accordance with recognized best practices in scholarly publishing.

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Commitment to Transparency and Ethical Publishing

IJTC is committed to transparency in its editorial, financial, and publishing practices. The journal's no-advertising policy forms part of its broader commitment to editorial independence, conflict-of- interest management, publication ethics, and responsible scholarly communication.

The journal follows the ethical principles and best practices promoted by the Committee on Publication Ethics (COPE) and other internationally recognized standards for transparent and responsible scholarly publishing.

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By maintaining a strict no-advertising policy, Ilomata International Journal of Tax and Accounting ensures that its publishing activities remain focused exclusively on high-quality academic research, scholarly contribution, editorial independence, and the integrity of the scientific record.