Editorial Instructions

In accordance with the standards set for scientific journals by the Ministry of Science and Higher Education, the editorial board asks the Authors to disclose information about entities contributing to the publication (substantive, material, financial contribution, etc.). Authors of studies should present the results of their work in a transparent and reliable manner, regardless of whether they are its direct authors or have used the help of a specialized entity (natural or legal person). "Ghostwriting" is a situation where someone contributed to a publication without disclosing their participation as one of the authors or without mentioning their role in the acknowledgments included in the publication. "Guest authorship" is a situation in which the author's participation is negligible or did not take place at all, and yet he is the author / co-author of the publication. In order to prevent these undesirable phenomena, in accordance with the above-mentioned guidelines of the Ministry of Science and Higher Education, the editorial staff of the Tax Law Quarterly adopts the following rules:

1. The authors of the publication should disclose the contribution of individual people to the publication (including affiliation and contribution, i.e. information who is the author of the concept, assumptions, methods, protocol, etc. used in the preparation of the publication), while the main responsibility for disclosing the indicated data is borne by submitting the study.

2. In the event of finding "ghostwriting" and "guest authorship" phenomena, the editorial office documents these cases and notifies the institution employing the author, as well as associations, teams and scientific societies of which it is a member.

3. In the case of financing the research used in the publication, the author is obliged to provide the source of financing.

Authors of articles qualified for publication declare that they have read the above rules and that the submitted article complies with them.

 

Editorial Instruction

  1. Texts sent to the editorial office of the Tax Law Quarterly for publication should be delivered in electronic form as a Word document.
  2. The editorial office accepts texts in Polish and English.
  3. An author’s statement should be sent along with the text.
  4. The text should be accompanied in Polish and in English: abstract (5–8 sentences), key words (maximum 6 words), note about the author (affiliation, e-mail address, ORCID number). The title of the study should be given in both Polish and English.
  5. At the end of the text, a bibliography of cited works (in Latin alphabet) should be placed, arranged in alphabetical order according to the surnames of the authors. In the case of citing several authors of a collective work (e.g. a commentary), each of the authors should be distinguished separately in the bibliography. Where possible, the DOI number of the publication should be included.
  6. The author’s failure to follow the instructions is the basis for not accepting the text by the editors or sending the text back for the necessary additions and corrections. Texts will not be accepted in which: the basic rules of linguistic correctness appropriate for Polish or English have not been observed, no bibliography has been included, footnotes have not been made in accordance with the rules adopted in the journal.

 

General thoughts

  1. Materials sent to the journal should have the following parameters: font 12 pt (Times New Roman); line spacing 1.5; paragraph indent 1.25 cm; the text should be justified. Page numbers must be entered.
  2. Footnotes with the following parameters should be used in the material: font size 10 (Times New Roman); line spacing 1.0; no indentation; justified text. Footnotes should be numbered with Arabic numbers.
  3. It is unacceptable to force the end of a line with the so-called hard or soft enter (shift + enter). If there is a one-letter word at the end of a line, leave it there. Hard spaces and hyphenation should not be used.
  4. Polish quotation marks are used in the text. Do not replace quotation marks with a double comma or an apostrophe. Inner quotation marks (within other quotation marks) are marked with French chevrons (i.e. «...»).
  5. Do not put a space between the word and the following punctuation marks: period, comma, semicolon, colon, exclamation point, question mark. Also, there should be no spaces between the opening quotation mark and the first word, and between the last word and the closing quotation mark. The same rule applies to parentheses.
  6. Half-round brackets are used in the material, and square brackets [...] are reserved for the commentator of the text.
  7. A footnote begins with a capital letter and ends with a period or other punctuation mark. The footnote reference is placed before the closing period of the sentence.
  8. Dates are written using Arabic numerals with the abbreviation „r.” to indicate the year (e.g. 08/2017). The individual parts of the date should be separated by a dot.
  9. Words, not commas, are italicized in English keywords.
  10. Names are written in normal typeface. This rule also applies to initials. All foreign language phrases and titles of all publications (books, articles, etc.) are written in italics. Quotes are written in quotation marks, not in italics.
  11. Graphic materials (photos, scans, maps, diagrams, charts) should be included in the text and attached in separate files. Charts and diagrams should be available in separate files in an editable version.

 

Citing legal acts

  1. When legal acts are referred to in the material, their place should be indicated in the footnote publication. This does not apply to constitutional acts and codes. The reference is placed after the last word of the name of the act. If the full name of the act appears in a footnote, the place of publication is given after the name in brackets. In the case of the abbreviations Dz.U., Dz.Urz. or M.P. no spaces are used between abbreviations; the year of publication of the Journal of Laws or Monitor Polski is marked only if it is different from the year of publication of the normative act; abbreviation Start with a capital letter; in the case of changes: with (not: as amended); in the case of a single text: i.e. (placed before the name of the publisher).
  2. In the case of legal acts of the European Union, the type of act, its number (according to the original entry in the Journal of Laws), issuing authorities, date of issue, name and place of publication should be provided.
  3. In the case of domestic court decisions, indicate the type of decision (judgment, order, resolution, etc.), date and reference number (without the addition of „file reference”). The place of publication of the judgment is also given, using commonly known abbreviations of the names of the sets of judgments: OSP, OSA, OSNC, OSNKW, etc.
  4. In the case of judgments of the European Court of Human Rights, publicly available in the HUDOC database, the following should be provided: the date of the judgment, the name of the case with the abbreviation v. and the name of the country in Polish, the complaint number and a specific fragment (point) of the judgment.
  5. In the case of judgments of the Court of Justice of the European Union, the following should be provided: date of the judgment, reference number of the case, its name with the abbreviation v., ECLI identifier and justification.

 

Bibliographic footnotes

  1. Book. The footnote should be made according to the following scheme: first name initial and full surname of the author; after a comma, the title of the publication in italics; place and year of issue; page or range of pages. In the case of a collective work, the following notation is used: the title of the publication in italics; the abbreviation „red.”, followed by the initial of the first name and full surnames of the editor(s); place and year of publication.
  2. Collective work. The footnote should be made according to the following scheme: first name initial and full surname of the author; after a comma, the title of the article in italics; „[in:]”; further as in the case of collective work.
  3. Journal article. The footnote should be made according to the following scheme: first name initial and full surname of the author; after a comma, the title of the article in italics; journal title in quotation marks; year and number designation; possibly a page or range of pages.
  4. Electronic materials. When referring to materials published on websites, depending on the type of material, its name in italics or author's data and the title of the text (in italics) should be given; website address, in parentheses the date of the last access to it, preceded by the word „access:”.