Copyright & Licensing Policy

Copyright Notice

Ilomata International Journal of Tax and Accounting

Authors who publish in this journal agree to the following terms:

1 COPYRIGHT OWNERSHIP
Authors retain the full copyright of their work while granting the journal a non-exclusive right of first publication. The article is distributed under the terms of the Creative Commons Attribution 4.0 International License (CC BY 4.0) , which allows others to copy, distribute, remix, adapt, and build upon the work, including for commercial purposes, provided that appropriate credit is given to the original authors and to the journal as the first publisher.
2 LICENSE TO PUBLISH
By submitting a manuscript, authors acknowledge and agree that, upon acceptance, the journal obtains a non-exclusive license to publish, reproduce, and disseminate the work in any form or medium.

Authors retain the right to reuse their work in future publications, such as book chapters, institutional repositories, academic databases, or other scholarly works, provided that the original publication in this journal is properly cited and acknowledged.
3 SELF-ARCHIVING POLICY
This journal encourages authors to self-archive their manuscripts in institutional repositories, academic networking platforms, or personal websites both before and after publication.

Such practices foster scholarly collaboration, enhance research visibility, improve accessibility, and may contribute to increased citation impact.
4 OPEN ACCESS STATEMENT
This journal operates under an open access policy by providing immediate and unrestricted access to all published content.

The journal upholds the principle that open access to research promotes a wider, more inclusive, and more equitable global exchange of knowledge. All articles are freely available to readers worldwide without subscription charges or access fees.
5 LICENSE TO PUBLISH AGREEMENT SUBMISSION
Upon acceptance of the manuscript, authors are required to complete the License to Publish Agreement. The completed and signed form must be submitted through both of the following channels:
  1. Upload the signed form through the OJS system under Production → Discussion, using the file name License to Publish Agreement.
  2. Send the completed form by email to: [email protected]
Digital or electronic signatures are accepted. The production process will proceed only after the Editorial Office verifies receipt of the completed License to Publish Agreement.
CC BY 4.0 OPEN ACCESS LICENSE

Ilomata International Journal of Tax and Accounting is licensed under a Creative Commons Attribution 4.0 International License (CC BY 4.0) .

Authors of accepted manuscripts must complete and submit the official License to Publish Agreement before the production process begins.

Download License to Publish Agreement Form