Editorial Policies
REVISTA MEXICANA DE DERECHO FINANCIERO Y TRIBUTARIO/ MEXICAN REVIEW OF PUBLIC FINANCE AND TAX LAW
I.Mission, Themes and Scope
1 The Revista Mexicana de Derecho Financiero y Tributario (RMDFT)/Mexican Review of Public Finance and Tax Law is a scientific journal which intends to bring together results of research in the field of Tax Law, International Taxation, Budget Law and Customs Law, as well as other law disciplines related to Public Finance. Exceptionally, non-law related articles will be published -in disciplines such as Sociology, Economics, Political Sciences, Administration or other disciplines-, providing they relate directly to Public Finance, follow the same scientific rigor and are comprehensible to law school-trained readers. The RMDFT was created with the mission of communicating the results of original research as a contribution to knowledge.
2 The RMDFT is a semester publication edited in both paper and electronic versions. The electronic version is accessible through our webpage.
3 The distribution of the printed version RMDFT is worldwide, mainly to institutes and universities involved in Public Finance and Tax Law.
The specifications of the RMDFT regarding presentation, design, management, content and edition follow the requirements of scientific publications listed in Latindex and CONACYT
II. Peer review procedure
Manuscripts are subject to anonymous and independent revision, known as double-blind review. The outcome of the evaluations can be:
A Accept without changes: The evaluations must make explicit that the manuscript fulfills the requirements of an academic article of high quality, and can integrated directly into a subsequent issue of the RMDFT. It may include small style recommendations or corrections, but it stresses that the article is practically ready for publication.
B Accept subject to changes: The evaluation recommends the publication of the article providing the author(s) attend(s) certain recommendations (concerning content or wording) considered important. In this case, the reviewer will be reevaluate the revised manuscript.
C Questionable: The manuscript still does not fulfill the requirements of an academic article of high quality and can not be published in its present form. The author or authors will need to rework the research content and wording and resubmit.
D Not accept: The manuscript does not fulfill the minimal criteria of an academic article of high quality and can not be considered for publication.
If one review produces a Questionable or Not accept, while the other Accept or Accept with changes, the Director will obtain a third independent evaluation. Where both initial evaluations are negative, a third opinion will not be required and the author(s) will be informed.
The evaluation explicitly mentions the originality, quality and contribution of the article to its field of knowledge according to the following criteria:
- Importance and originality of subject;
- Discussion of the subject and contribution to the development of the discipline;
- Consistency and structure in the presentation of objectives;
- Use of argumentation in shaping the essential formulations;
- Use and updating of relevant sources;
- Coherence of the methodology with research objectives.
The RMDFT requires that evaluations be carried out with strict adherence to the Code of Ethics of the National System of Scientific and Technological Evaluation (Sistema Nacional de Evaluación Científica y Tecnológica – SINECYT).
