An international, peer-reviewed journal covering public finance and economics, with particular attention to taxation, public expenditure, fiscal institutions and economic policy. Published by the Fiscal Research Association, the journal considers theoretical, empirical and interdisciplinary contributions on the basis of scholarly significance, methodological rigour and engagement with the literature.
Manuscripts may be submitted in English or Turkish. English-language manuscripts receive priority in assessment and publication. Turkish manuscripts must include an extended abstract in English.
Submissions for the March 2027 issue are accepted in English and Turkish through the journal’s online manuscript system. English-language manuscripts receive priority in assessment and publication. Turkish manuscripts must include an extended abstract in English.
Browse all 10 published issues, 2021–2026. Original titles, bibliographic records and article licences are preserved.
Source: DergiPark records checked on 15 October 2026. Subject filters are editorial navigation categories.
JOURNAL INFORMATION
About the journal
USSMAD Review of Public Finance and Economics is an international, peer-reviewed journal published by the Fiscal Research Association. Its focus is the analysis of taxation, public expenditure, fiscal institutions and economic policy. The journal continues the USSMAD publication record established in 2021.
Aims
The journal examines how public resources are raised, allocated and governed, and how fiscal institutions and economic policies affect efficiency, distribution and social well-being. It considers research that explains economic mechanisms, evaluates policy choices and makes a defined contribution to scholarship for an international readership.
The readership includes researchers in public finance, economics and related disciplines, policy analysts and public-sector professionals. The journal publishes in English and Turkish, in March and October. English-language manuscripts receive priority in assessment and publication; Turkish manuscripts must include an extended abstract in English. Submissions in both languages are assessed against the same standards of scholarly quality, originality and publication ethics.
Aims and scope
The journal considers original theoretical, empirical and interdisciplinary contributions with a substantive connection to public finance or economics. Submissions should state a clear research question, situate the contribution in the relevant literature and explain the analytical or policy implications of the findings beyond the setting examined.
Research areas
Taxation and taxpayer behaviour
Tax policy and administration; tax compliance, morale and evasion; international taxation; tax expenditures; and the economic, social and behavioural effects of tax systems.
Public expenditure and fiscal institutions
Budgeting, public spending, public debt and fiscal sustainability; local and regional finance; intergovernmental fiscal relations; public procurement and public-service financing.
Public economics and distribution
Inequality, redistribution, social protection, labour-market outcomes and the interaction of fiscal policy with growth, productivity, monetary conditions and household or firm behaviour.
Governance and political economy
Institutional quality, accountability, corruption, informal activity, illicit financial flows and political incentives where they directly inform public finance or economic outcomes.
Development and environmental policy
Development financing, green taxation and budgeting, climate-related public finance, sustainable development and the distributional consequences of environmental and economic transitions.
Methods and comparative analysis
Statistical and econometric methods, experimental and quasi-experimental designs, comparative institutional analysis, qualitative research and mixed methods addressing a substantive question within the journal’s remit.
Research approach and contribution
We value transparent research design, appropriate evidence and a clear account of uncertainty and limitations. Quantitative studies should justify measurement and identification choices and report relevant robustness checks; qualitative and conceptual studies should explain their analytical framework and evidential basis. Well-supported null or unexpected findings are considered on their scholarly merit.
Single-country and regional studies are considered where they advance analytical understanding or inform policy beyond the case studied. Descriptive reports and general business or management studies without a substantive connection to public finance or economics fall outside the journal’s current remit.
Article types
The journal considers original research articles, critical review articles and conceptual articles. Reviews should provide a transparent synthesis and a clear contribution; conceptual work should develop an argument grounded in scholarship. Article type, length and submission requirements are specified in the author guidelines.
Journal title transition
The application to change the journal’s title is under review. The new title is presented here as the journal’s planned identity. Earlier issues retain their original title and bibliographic records.
From submission to publication
01
Submission and screening
The editorial office checks scope, completeness, anonymity, originality, ethical declarations and language requirements, including the extended English abstract for Turkish manuscripts. English-language manuscripts receive priority in assessment and publication; the same scholarly standards apply to both languages.
02
Independent peer review
Manuscripts that pass screening undergo double-anonymous assessment by at least two independent experts. Conflicts of interest must be disclosed.
03
Decision and revision
An authorised academic editor evaluates the evidence and recommendations, records a reasoned decision and sets any revision requirements and deadline.
04
Preparation and publication
Accepted manuscripts proceed to language and layout preparation, author proof checking and publication. Acceptance is based on scholarly assessment; no publication fee is charged.
Assessment criteria
Assessment considers the relevance and clarity of the research question, contribution to the field, engagement with the literature, methodological or conceptual rigour, support for conclusions and transparency of reporting. Editorial decisions are independent of author affiliation, nationality, membership or funding. Suitability for external review is determined through editorial screening; publication remains subject to the responsible editor’s final decision.
Publication policies
Policy revision: 18 October 2026 · Current CC BY 4.0 policy applies to new submissions received from 15 October 2026.
These policies govern manuscripts handled by USSMAD Review of Public Finance and Economics. The Turkish and English versions express the same requirements. Authors, reviewers and editors should consult this website for the current author guidelines, publication terms and editorial procedures.
Open access
Research published under the current policy is freely available on publication without an embargo, subscription, payment or reader registration. Readers may read, download, copy, distribute, print, search, link to and computationally analyse the full text, and reuse it for lawful purposes under CC BY 4.0. Access to published research does not depend on membership of the publisher. The publication archive remains openly accessible through the original article records. Historical articles retain the reuse terms stated in those records.
Copyright and publishing permission
Authors retain copyright and all rights in their work without restriction. They grant the journal a non-exclusive right of first publication and permission to distribute the published article under CC BY 4.0. Authors are not required to transfer copyright, exclusive publishing rights or exclusive commercial rights to the journal or publisher. Authors must hold the necessary rights and obtain any permissions required for third-party material. The corresponding author confirms that all co-authors approve the publication terms. Copyright in unpublished manuscripts and confidential review reports is unaffected by the publication licence. Website ownership and copyright are separate from copyright in scholarly articles.
Article licensing and reuse
Articles arising from new submissions received from 15 October 2026 are published under the Creative Commons Attribution 4.0 International licence (CC BY 4.0). The licence permits sharing and adaptation, including commercial reuse, with appropriate credit, a link to the licence and an indication of changes. No additional legal or technical restrictions may be imposed that conflict with the licence. Third-party material outside the licence must be identified with its rights and permission information. Earlier published articles retain the licence attached to their original publication record; this policy does not retrospectively relicense them. The applicable licence and copyright holder should be identified on each published article and its full text.
The journal charges no submission, editorial processing, peer-review, article processing, publication, page, colour, DOI, correction or withdrawal fees. No paid language editing, translation, membership, subscription or purchase is required for submission or publication. Authors may obtain independent editing at their own discretion; using such a service has no bearing on editorial decisions. There is no fee-waiver scheme because there are no author charges. Any future change would be published in advance and would not be applied retrospectively to manuscripts already submitted under this policy.
Publication languages and language priority
The publication languages of USSMAD Review of Public Finance and Economics are English and Turkish. To enhance the journal’s international visibility, accessibility and scholarly exchange, manuscripts written in English are given priority in the assessment and publication processes. Manuscripts submitted in Turkish must include an extended abstract in English. Submissions in both languages are assessed in accordance with the journal’s standards of scholarly quality, originality and publication ethics.
Editorial assessment and peer review
Research, review and conceptual articles are screened for scope, completeness, originality, research integrity and anonymity. Suitable manuscripts undergo double-anonymous peer review by at least two independent experts who are outside the editorial team and free of relevant competing interests. Authors and reviewers are not told each other’s identities. Review covers the manuscript and relevant supplementary material. Reviewers provide reasoned reports; the handling editor evaluates the evidence, author responses and any conflicting reports, and may obtain an additional independent assessment. The authorised editor makes the decision and communicates the reasons. Editorials and announcements that do not undergo external review are labelled as such and are not presented as peer-reviewed research. No acceptance or publication time is guaranteed.
Editorial independence and competing interests
Decisions depend on scholarly merit, relevance and research integrity, independently of author nationality, institutional affiliation, publisher membership, funding or commercial interests. Authors, reviewers and editors must disclose relevant financial and non-financial interests. An editor with a conflict involving a manuscript, close collaborator, family member or institutional relationship must recuse themselves; an independent editor manages assessment and the decision. Reviewers should decline or seek advice where a conflict may prevent an impartial assessment. Source of funding does not determine acceptance. The publisher does not direct individual academic decisions.
Editorial submissions and internal authorship
Editors, editorial-board members and reviewers may submit work, subject to the same scholarly standards and independent external review. An author-editor cannot select reviewers, access confidential reports through an editorial role or decide on their own submission. An independent editor with no relevant conflict manages the case. The editorial office must check the two most recent issues separately: research papers with at least one author who is an editor, editorial-board member or reviewer must not exceed 25% of the research papers in either issue. The same limit informs the planning of forthcoming issues. A paper is counted once even if several authors hold these roles. The office maintains the relevant authorship, role and review records.
Special issues and guest editors
Special issues must fall within the journal’s scope and remain under the Editor-in-Chief’s responsibility. Guest-editor expertise and competing interests are checked before appointment. Special-issue manuscripts receive the same screening, at least two independent external reviews and editorial oversight as regular submissions, and are clearly identified when published. Guest editors’ own manuscripts are handled by an independent editor and must make up no more than 25% of the issue’s content. The internal-authorship limit also applies. Guest editors cannot decide their own manuscripts, and invitations do not imply acceptance.
Research ethics and publication integrity
Authors must submit original work that is not simultaneously under consideration elsewhere. Plagiarism, fabricated or falsified data, misleading attribution and redundant publication are unacceptable. Human-participant research requires the relevant ethics approval and informed consent; authors must identify the committee, decision date and reference, or justify why approval was not required. Similarity results support editorial judgement and are not used as a sole numerical acceptance criterion. Integrity concerns are assessed with appropriate reference to COPE guidance; the journal does not claim COPE membership. Relevant parties are given an opportunity to respond before a reasoned decision.
Authorship, contribution and funding
Authorship requires a substantive scholarly contribution, approval of the final manuscript and accountability for the work. All qualifying contributors should be included; other assistance should be acknowledged with permission. Contributions should be described using clear roles, preferably the CRediT taxonomy. The corresponding author confirms author order, contact details and all authors’ approval. Changes in authorship require a reasoned request and agreement from all affected authors. All funding sources, grant identifiers and the funder’s role must be declared. Where no external funding or competing interest exists, state this explicitly.
Data availability and reproducibility
Each submission must include an accurate data-availability statement. Authors should identify data sources, versions, analytical materials and code, and provide persistent repository links where lawful and ethical. Public availability is encouraged; confidential or restricted data must not be disclosed contrary to consent, legal duties or licence terms. Explain any restriction and, where feasible, how qualified researchers may request access. State when no new data were generated or analysed. Methods and reporting must provide enough detail for scholarly scrutiny. Editors may request supporting evidence during assessment or an integrity investigation, with appropriate confidentiality safeguards.
AI and automated tools
Authors remain accountable for accuracy, originality, references and all submitted material. Substantive use of generative AI must be disclosed with the tool, purpose and extent of use, together with author verification; routine spelling, grammar or formatting assistance alone does not require a separate disclosure. AI tools cannot be authors and generative AI output must not be cited as a scholarly source. Reviewers and editors must not use generative AI to create their scholarly assessments or upload confidential submissions, personal data or reports to external services without the necessary permission and safeguards. Any permitted language editing of a report must be disclosed to the editor and preserve confidentiality. Human editors verify automated screening results; similarity or AI-detection scores alone do not determine a decision. Any routine automated editorial assessment will be disclosed.
Preprints, overlap and originality
Authors must disclose prior dissemination and related work so that editors can assess originality and overlap. A preprint or conference presentation does not by itself prevent consideration, provided its status is declared and the submitted article offers an appropriate scholarly contribution. Material already published as a journal article, redundant publication and simultaneous journal submission are not accepted. Editors may request earlier versions and an explanation of substantive differences.
Editorial decisions and revisions
Decisions may include desk rejection, external review, technical correction, minor or major revision, revise and resubmit, conditional acceptance, acceptance, rejection or withdrawal. The handling editor records the reasons and any revision deadline in the manuscript workspace. Reviewers advise; they do not make the editorial decision. Authors should provide an anonymous revised manuscript and a point-by-point response. A revision request, favourable report or conditional acceptance is not a guarantee of publication. Authors may request withdrawal by writing from their registered email address to the editorial contact and quoting the manuscript reference; the office records and confirms the request. Withdrawal is free, and no author blacklist is imposed for a good-faith withdrawal. A manuscript must not be submitted elsewhere while it remains under active consideration.
Complaints and appeals
Send a reasoned complaint or appeal to ussmad.journal@gmail.com. Identify the manuscript or article, the decision or conduct in question, and the supporting evidence. A member of the editorial team without a relevant conflict assesses the request; an editor does not adjudicate a complaint about their own conduct. Where necessary, the Editor-in-Chief arranges an independent assessment. Authors and affected parties are given an opportunity to respond. The office communicates the outcome and reasons and retains a confidential record. An appeal does not guarantee reconsideration or acceptance. Concerns about published research may be raised after publication.
Corrections and the published record
Substantive errors and integrity concerns are assessed proportionately with reference to COPE guidance. Where appropriate, the journal publishes a correction, expression of concern or retraction, linked to the affected article and identifying the reason and responsibility. Retraction notices remain accessible and the original article is marked; routine retraction does not mean silent deletion. Removal is considered only where compelling legal, privacy or safety reasons require it, with an explanatory notice where possible. Publication dates, version information and the scholarly record must be preserved. Authors are expected to report material errors promptly and cooperate with investigations.
Archiving and continuity of access
The 2021–2026 archive and original full texts are available on DergiPark through individual article records. This website maintains a searchable catalogue linking to those records. Published files, descriptive metadata and publication notices should be retained with consistent identifiers and version information. If the journal changes platform or ceases publication, the publisher is responsible for arranging continued access to the published record and announcing any transfer. DergiPark hosting and author deposits are not presented as proof of participation in an independent preservation network. No membership of CLOCKSS, LOCKSS, Portico or another preservation service is claimed without confirmed active deposits.
Author self-archiving
Authors may deposit the submitted manuscript, accepted manuscript and published version in an institutional or subject repository, or on their own website, without a journal-imposed embargo. Identify the version, provide the original citation and include the DOI or original article link when available. State the applicable licence and preserve any third-party exclusions. For articles under the current policy, the published version may be shared and reused under CC BY 4.0. The original reuse terms continue to apply to historical articles. Repository deposits should be updated with a link to the version of record after publication.
Confidentiality and personal information
Unpublished manuscripts and reports are confidential. Access is limited to the submitting author, authorised editorial staff and, for assigned anonymous files, the relevant reviewer. Reviewer identities and confidential editorial comments are not published in the public author directory. Account and profile information is used for registration, manuscript handling, review and journal administration. Public reading does not require an account. Authors and reviewers should supply only information necessary for these purposes and may contact the editorial office about their personal information. Anonymous page views are counted on page loads and section navigation using random event identifiers, without recording country, IP address, member identity or a persistent browser identifier. Event identifiers are retained for 30 days; the aggregate count remains. The displayed counter continues from 2021 and includes 100,750 historical views supplied by the editorial office.
Funding, advertising and direct marketing
The Fiscal Research Association is the publisher. The journal receives no author fees and currently carries no paid advertising. The publisher is responsible for the journal’s publishing arrangements; any external funding, sponsorship or commercial support must be disclosed with the supporter’s role. Such support must not influence peer review or individual decisions. Announcements and invitations must accurately state the journal’s identity, scope, fees and submission route and must not promise acceptance, publication speed, an impact factor or unverified indexing. Editorial content and any future advertising must be clearly distinguished. Author selection is not a condition for purchasing services or membership.
Publisher, ownership and editorial contact
USSMAD Review of Public Finance and Economics is published by the Fiscal Research Association in Yenişehir, Diyarbakır, Türkiye. Owner and Editor-in-Chief: Assoc. Prof. Osman Geyik, Dicle University, Faculty of Economics and Administrative Sciences. Editorial enquiries, complaints and appeals: ussmad.journal@gmail.com. Publisher contact: maliarastirmalardernegi@maliarastirmalar.org. The journal publishes in English and Turkish, in March and October. English-language manuscripts receive priority in assessment and publication; Turkish manuscripts must include an extended abstract in English. The same scholarly quality, originality and publication ethics standards apply to both languages. Manuscripts are submitted through the journal’s online submission system. Journal ownership does not confer a right to override independent scholarly assessment.
Publisher and editorial contact
Publisher: Fiscal Research Association, Yenişehir, Diyarbakır, Türkiye. Owner & Editor-in-Chief: Assoc. Prof. Osman Geyik. Editorial enquiries: ussmad.journal@gmail.com. Publisher contact: maliarastirmalardernegi@maliarastirmalar.org.
The Editor-in-Chief oversees the journal’s academic direction, editorial independence and research integrity. Academic editors coordinate assessment in their areas of expertise; language and layout editors support accepted manuscripts. Decisions are informed by independent peer review and the journal’s published policies.
Select a heading to view every member of that board or team.
Editorial leadership
Board membership and roles follow the journal’s DergiPark record. Additional institutional affiliations are verified against university profiles where available. Source records were checked on 18 October 2026; undeclared affiliations are identified explicitly.
Search the publication archive by author name to find published articles. Author affiliations, ORCID identifiers and full texts are available through the original publication records.
ONLINE MANUSCRIPT SUBMISSION
Manuscript submission
Manuscripts may be submitted in English or Turkish through the journal’s online system. English-language manuscripts receive priority in assessment and publication. Turkish manuscripts must include an extended abstract in English. Both languages are assessed against the same scholarly quality, originality and publication ethics standards.
The following services provide journal information, literature discovery, bibliographic records or research infrastructure. Entries link to the relevant provider’s record or search interface.
Coverage and title continuity
The services below are listed in the publisher-maintained DergiPark record for Uluslararası Sosyal Siyasal ve Mali Araştırmalar Dergisi, e-ISSN 2791-9854. They serve different purposes: journal evaluation, literature discovery, citation linking, registration and repository access. The title transition does not automatically transfer coverage; the current record of each provider remains authoritative.
Source: DergiPark indexing record, last updated 13 April 2026 and checked 15 October 2026. Scopus, Web of Science and DOAJ are not claimed as current coverage. Service names and logos identify their respective providers.
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Journal workspace
Peer review
Manage invitations and submit a structured assessment with your review file.
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FOR AUTHORS
Author guidelines & templates
The journal accepts manuscripts in English and Turkish. English-language manuscripts receive priority in assessment and publication; Turkish manuscripts must include an extended abstract in English. Prepare an original manuscript within the journal’s scope, a fully anonymous review file and a separate title page. The same standards of scholarly quality, originality and publication ethics apply in both languages. Read the publication policies before submitting.
Word manuscript templates
Choose the English or Turkish manuscript template to match the language of your article, and download the corresponding title page. The Turkish manuscript template includes a separate extended English abstract section. Replace bracketed fields with your own text and remove the guidance before submission.
Version 2026.10.19-r4 · Updated 19 October 2026
Anonymous manuscript
Structured abstract, keywords, JEL codes, article sections, editable table and APA 7 reference examples. Keep author identities out of this file.
Author names, affiliations, corresponding-author details, contributions and supporting declarations. Upload this file separately from the anonymous manuscript.
Title: maximum 20 words. Use a clear, specific title without unnecessary abbreviations.
Structured abstract: 150–250 words in total, with Purpose, Design/methodology/approach, Findings and Originality/value; each section must not exceed 100 words. Provide 3–6 keywords. An English structured abstract is required for every article. Turkish manuscripts must also include a Turkish abstract and a separate extended abstract in English in the anonymous manuscript file. The extended abstract should explain the research question, approach, principal findings and contribution; the 150–250-word limit applies to the standard abstract, not the extended abstract.
Research and conceptual articles: maximum 8,000 words. Review articles: maximum 10,000 words. Exclude the abstract, references, tables, figures and appendices. Enter the word count declared by the author in the submission form; the editor checks the uploaded file.
Supporting declarations have no minimum word count. A brief statement or a single sentence is sufficient where it provides the necessary information. Upper limits are: ethics statement, maximum 200 words; funding and competing interests, maximum 100 words each; data availability and AI disclosure, maximum 150 words each; optional cover letter, maximum 500 words. State “None” or “Not applicable” only where accurate.
Files and anonymous review
Upload an anonymous manuscript and a separate title page in PDF or DOCX, up to 10 MB per file and 25 MB in total. Remove author names, affiliations, acknowledgements and identifying document properties from the anonymous file. The title page includes the title, all authors in order, affiliations, countries, corresponding-author email, optional ORCID identifiers and contribution statements. Ethics approval, where required, is a separate PDF.
Copyright and publication terms
Authors retain copyright and grant the journal a non-exclusive right of first publication. New submissions under the current policy are published under CC BY 4.0 on acceptance and publication; no copyright transfer or exclusive commercial right is required. All co-authors must agree to these terms. Identify and obtain permission for third-party material outside the licence. Submitted manuscripts and review files remain confidential and are not made open access merely by submission.
Text, references, tables and figures
Use A4 pages, 2.5 cm margins, 12-point Times New Roman, 1.5 line spacing, and page numbers. Templates are provided without line numbering. Follow APA 7 for author–date citations and references; include DOI links where available and check every reference. Number headings, tables, figures and equations consistently. Give descriptive captions, units, sources and permissions where applicable. Tables should be editable and figures legible. Include sufficient methodological detail for scrutiny and replication. The final accepted text must be available in an editable Word format.
Reporting, evidence and research materials
State the research question and contribution explicitly. Explain data sources, sampling, variables, analytical decisions and limitations; report effect sizes and uncertainty where appropriate. Distinguish evidence from interpretation and acknowledge alternative explanations. Qualitative studies should describe case selection and analytical procedures. Provide access to supporting data, code or materials where lawful and ethical, or explain the restriction in the data-availability statement.
AI and automated tools
Disclose substantive generative-AI use, including the tool, purpose, extent of use and author verification. Routine spelling, grammar or formatting assistance alone does not require a separate disclosure. AI cannot be an author or replace scholarly sources. Give a brief, accurate statement if no substantive AI assistance was used.
Preprints and related publications
Disclose preprints, working papers, conference versions and closely related manuscripts in the cover letter, with links or identifiers where available. Explain the contribution beyond any earlier version. A preprint is not automatically disqualifying, but simultaneous submission to another journal is not permitted. Cite your own published work in the third person and do not remove references essential to assessing the research.
Decisions and revised submissions
Track decisions in your manuscript workspace. For a revision, submit an anonymous revised manuscript and a point-by-point response explaining where changes were made or why a request could not be followed. Preserve the tracking reference and meet the deadline set by the editor; request an extension if needed. Revision or a favourable review does not guarantee acceptance.
Guidance for reviewers
Accept an invitation only if you have appropriate expertise, can meet the deadline and have disclosed relevant competing interests. Assess the contribution, methods, evidence, reporting, references and ethics fairly. Give specific, constructive comments to the author and keep confidential concerns to the editor separate. Keep your report anonymous; do not seek unnecessary citations or share unpublished material. Do not use generative AI to write the scholarly assessment or upload confidential manuscripts to external AI services. Disclose any permitted language editing and preserve confidentiality. Submit the structured assessment and anonymous report through the reviewer workspace. Recommendations advise the editor; the editor makes the decision.