Conflict of Interest

The Journal of Applied Business, Taxation and Economics Research (JABTER) requires all parties involved in the publication process—including authors, reviewers, and editorial boards—to disclose any form of conflict of interest that may affect the objectivity or independence of scientific papers.

1. Conflict of Interest for Authors (Authors): The author is obliged to state whether there are financial relationships, shareholding, consulting, patents, or other personal/institutional relationships that can be considered to affect the results of research or interpretation of the data presented in the manuscript. This statement is usually included at the end of the manuscript before the bibliography.
2. Conflict of Interest for Reviewers: Reviewers are prohibited from reviewing a manuscript if they have a conflict of interest, whether personal, competitive, or financial with the author, institution, or the party that funds the research. If there is a potential conflict, the reviewer is required to refuse the review assignment to the editor.
3. Conflict of Interest for Editors: Editors who are responsible for manuscript decisions must resign from the manuscript handling process if they have a personal or professional affinity with the author concerned, and hand over the handling of the manuscript to other independent editors.