Data Sharing and Accessibility Policy
Data Sharing and Accessibility Policy
Ilomata International Journal of Tax and Accounting
Table of Content
Policy Statement
Ilomata International Journal of Tax and Accounting (IJTC) upholds the principles of transparency, openness, accessibility, and reproducibility in scholarly research. To support these values and preserve the integrity of the academic record, authors are encouraged to make the research data underlying their findings available in accordance with applicable ethical, legal, institutional, and contractual requirements.
Data sharing enables readers, reviewers, and other researchers to verify reported findings, reproduce analyses, conduct secondary research, and build upon previously published knowledge. Authors remain responsible for ensuring that shared data are accurate, appropriately documented, and suitable for lawful and ethical reuse.
REQUIRED
Every submitted manuscript must include a clear Data Availability Statement.
Every submitted manuscript must include a clear Data Availability Statement.
RECOMMENDED
Research data should be deposited in a recognized public or institutional repository whenever possible.
Research data should be deposited in a recognized public or institutional repository whenever possible.
FAIR DATA
Shared data should be Findable, Accessible, Interoperable, and Reusable.
Shared data should be Findable, Accessible, Interoperable, and Reusable.
Data Availability Statement
Requirement: All submitted manuscripts must include a Data Availability Statement clearly explaining whether the data supporting the findings are available, where the data can be accessed, and any conditions or restrictions that apply.
Example Statements
“All data generated or analyzed during this study are included in this published article.”
“The data supporting the findings of this study are available from the corresponding author upon reasonable request.”
“The datasets generated during and/or analyzed during the current study are available in [repository name], [accession number or DOI].”
“The data are not publicly available because they contain confidential or personally identifiable information. Access may be considered upon reasonable request and subject to ethical approval.”
Data Repositories and Formats
Recommended Repositories
Authors are encouraged to deposit their research data in recognized public repositories appropriate to their discipline or in trusted institutional repositories. Recommended repositories include:
Zenodo
Figshare
Harvard Dataverse
Dryad
Open Science Framework
Institutional Repositories
File Formats and Documentation
Shared datasets should be provided in open, accessible, and non-proprietary formats whenever possible. Data must be accompanied by sufficient metadata, variable descriptions, coding information, methodology notes, and documentation to support verification, replication, or secondary analysis.
CSV
TXT
JSON
XML
PDF/A
Ethical and Legal Considerations
Authors must ensure that all data-sharing activities comply with ethical standards, institutional policies, informed-consent requirements, contractual obligations, and applicable laws. Particular care must be taken when research data involve human participants, confidential records, sensitive commercial information, intellectual property, or third-party data.
Privacy Protection
Personally identifiable information must not be disclosed without lawful authorization and appropriate informed consent.
Personally identifiable information must not be disclosed without lawful authorization and appropriate informed consent.
De-identification
De-identified, anonymized, or aggregated data should be used whenever possible to protect participant privacy.
De-identified, anonymized, or aggregated data should be used whenever possible to protect participant privacy.
Third-Party Rights
Authors must obtain permission before sharing data owned, licensed, or controlled by another individual or organization.
Authors must obtain permission before sharing data owned, licensed, or controlled by another individual or organization.
Restricted Data
Any restriction caused by ethical, legal, confidentiality, or contractual requirements must be clearly justified.
Any restriction caused by ethical, legal, confidentiality, or contractual requirements must be clearly justified.
When data cannot be shared publicly, the Data Availability Statement must clearly explain the reason for the restriction and, where appropriate, describe how qualified researchers may request controlled access.
Embargo Periods and Exceptions
Embargo Requests Authors may request a temporary embargo on public access to their research data to allow completion of related studies, intellectual property protection, or patent filing. The request must specify the proposed duration, normally not exceeding 12 months, and provide a reasonable justification.
Exceptions The journal recognizes that certain data cannot be publicly shared because of ethical, legal, privacy, confidentiality, intellectual property, security, or contractual obligations. Such exceptions will be reviewed by the Editorial Board on a case-by-case basis.
Approval of an embargo or exception does not remove the requirement to provide an accurate Data Availability Statement. The statement must describe the restriction, its duration where applicable, and the basis for limiting access.
Citation and Acknowledgment of Shared Data
Authors who share datasets must cite the dataset and repository in the manuscript. Where available, a data DOI, accession number, or persistent repository link should be included in the reference list, appendix, or Data Availability Statement.
Dataset Creator
Include the names of the individual or institutional data creators.
Include the names of the individual or institutional data creators.
Dataset Title
Provide the complete title and year of the dataset.
Provide the complete title and year of the dataset.
Repository
Identify the repository or institutional archive hosting the data.
Identify the repository or institutional archive hosting the data.
Persistent Identifier
Include the DOI, accession number, handle, or stable repository link.
Include the DOI, accession number, handle, or stable repository link.
Researchers who reuse shared data must appropriately acknowledge and cite the original data creators in accordance with academic-integrity principles and the applicable data license.
Compliance and Editorial Oversight
The Editorial Board may verify the accuracy of a Data Availability Statement and may request access to the underlying data during the editorial review, peer-review, production, or post-publication process. Such requests may be made to evaluate research transparency, reproducibility, ethical compliance, or the reliability of reported findings.
Manuscript Revision
Authors may be required to revise an incomplete or inaccurate Data Availability Statement.
Authors may be required to revise an incomplete or inaccurate Data Availability Statement.
Publication Delay
Publication may be delayed until data-access concerns or documentation deficiencies have been resolved.
Publication may be delayed until data-access concerns or documentation deficiencies have been resolved.
Editorial Investigation
Suspected misrepresentation, fabrication, concealment, or unauthorized restriction of data may result in further investigation.
Suspected misrepresentation, fabrication, concealment, or unauthorized restriction of data may result in further investigation.
Post-Publication Action
Serious non-compliance may lead to a correction, Expression of Concern, or retraction in accordance with journal and COPE policies.
Serious non-compliance may lead to a correction, Expression of Concern, or retraction in accordance with journal and COPE policies.
Contribution to Open Science
By complying with this Data Sharing and Accessibility Policy, authors contribute to the advancement of open science, improve research reproducibility, facilitate verification and secondary analysis, and strengthen the journal’s commitment to ethical and responsible scholarly communication.
FAIR Data Principles
F
Findable
Findable
A
Accessible
Accessible
I
Interoperable
Interoperable
R
Reusable
Reusable
References and Policy Framework
This policy follows internationally recognized standards and guidance, including:
COPE – Core Practices: Data and Reproducibility (2023)
DOAJ – Principles of Transparency and Best Practice in Scholarly Publishing (2022)
GO FAIR – FAIR Data Principles (2016)
Wiley and Springer Nature – General Tier 2 Data Sharing Policies
