About the Journal

The Journal “Revista de Direitos Fundamentais e Tributação – RDFT” was founded in 2017 and is linked to the Fênix Foundation. It is an academic journal that aims to publish research in Fundamental Rights and Taxation, and related areas, that contribute to contemporary reflection, as well as disseminate and encourage the improvement of the process of producing knowledge and innovative research, with the aim of establishing knowledge networks as a space for dialogue between researchers, institutions and society.

 

Focus and scope

RDFT aims to be a means of publicising, exchanging and debating the scientific output of teachers, students and researchers in Tax and Financial Law. The main focus of the journal is on the study of tax and financial law from the perspective of fundamental rights. RDFT is intended to be a privileged space for debate and the presentation of recent research in the area, as well as an organ for disseminating knowledge and information to professionals, academics, teachers and interested parties.

The journal receives articles on a continuous basis, applied research papers and unpublished essays on areas related to Taxation and Fundamental Rights, and aims to be a means of disseminating, exchanging and debating the scientific production of teachers, students and researchers in Tax and Financial Law from an interdisciplinary perspective. Its aim is to publish contributions on Tax and Financial Law from the perspective of Fundamental Rights. The Journal's themes are therefore: Fundamental Rights; Financial and Tax Law; and Tax Procedure.

 

Evaluation process

Scientific papers are assessed in two stages: i) desk review - assessment by the editors, without identifying the authors, as to their relevance to the scope of the journal and their potential to contribute to knowledge in the field of Tax and Financial Law from the perspective of Fundamental Rights; ii) double blind review - referral to two experts specialising in the respective topic, who will provide the editors with their opinions in order to make an editorial decision. Publication, if approved, is conditional on compliance with its recommendations. The evaluation will take into account the originality of the treatment of the topic, the consistency and rigour of the approach, its contribution and the journal's thematic line. Receipt of the article does not oblige it to be published.

The articles are assessed on the basis of the relevance of the topic to Tax and Financial Law from the perspective of Fundamental Rights, above all by looking at the wording, the logical sequence, the use of appropriate references, the depth and consistency of the analyses, the outline of the conclusions and the relevance of the contributions. The Editorial Board and the evaluators reserve the right to reject any submission that does not satisfactorily fulfil the requirements assessed [evaluation form, see attached file] or, at the Editorial Board's discretion, to request adjustments to the article within a period of no more than 30 (thirty) days.

Reviewers are expected to be objective and judicious in their assessment. If there is any conflict of interest or difficulty in making a judgement without significant influence from external factors, they should contact the editors. They are expected to indicate relevant literature if it has not been included in the text.

 

Frequecy

Biannual, with publication in continuous flow.

 

Indexers

Academia.edu

Sumários.org

Diadorim

Latindex

 

Open Access Policy

This journal provides open access to all its content, following the principle that making access to scientific research free generates a greater global exchange of knowledge.

All works are published under the terms of a Creative Commons CC BY 4.0 user licence, allowing use, distribution and reproduction in any medium, provided the original work is duly credited.

 

Ethical principles and good practice in academic publishing

Authorship

Authors are the original authors and will be responsible for the originality and authorship of their creation, and the journal will not be held civilly or criminally liable for any plagiarism or inappropriate content.

Uniqueness and originality

When submitting articles, the authors guarantee that the work has not been previously published and is not being analysed by another journal. If this is not the case, please notify us at the time of submission in the [comments to editor] section. Verbatim copies of excerpts already published elsewhere are not acceptable, except in exceptional cases, in the form of a quotation. Illustrations and graphics from other sources must be credited or accompanied by permission from their copyright holders, if applicable.

Correction of errors and retractions

Authors must undertake to deliver the text in appropriate language and suitable for publication. However, it is necessary to notify the editor if any substantial errors that jeopardise the text or its ideas are identified, in order to publish an erratum.

Confidentiality

The text and other information provided in the evaluation process will be treated confidentially and may not be used for any other purpose.

 

Further information:

Submission fee policy and Article Processing Charges

This journal does not charge any kind of processing or publication fee.

Anti-plagiarism policy

All articles submitted to the Revista de Direitos Fundamentais e Tributação - RDFT undergo a similarity check using programmes designed for this purpose, Similarity Check.

The Revista de Direitos Fundamentais e Tributação follows international standards regarding plagiarised works. It absolutely rejects all forms of plagiarism and only publishes articles with the authors' guarantee of the originality of their work. The editors are aware of self-plagiarism and will make recommendations to authors whenever they deem it appropriate.

If a partially or totally plagiarised file is sent, it will be definitively denied publication. If any type of plagiarism or misbehaviour is identified after the article has been published, it will be retracted and the appropriate legal sanctions will be applied to the authors.

Copyright Statement

The authors retain copyright and grant the journal the right of 1st publication, with the work simultaneously licensed under the Creative Commons Attribution-NonCommercial 4.0 International Licence, which allows sharing of the publication with acknowledgement of authorship and initial publication in this journal. Authors may enter into additional contracts separately for non-exclusive distribution of the version of the work published in this journal (e.g. publication in an institutional repository or as a book chapter), with acknowledgement of authorship and initial publication in this journal.

 

Contact

 Editor

Paulo Caliendo

revistardft@gmail.com