Rating criteria

The submitted articles will be first checked by the reviewers following these additional criteria below:

– Originality;

– Proofreading, consisting formatting citations and references;

– Citations of articles should conform  the bibliography formats;

– Quality writing and framework;

– Potential impact of one research.

Based on the criteria above, the reviewer should write comments: whether the paper is suitable for publication, with no further requirements; whether the paper is suitable for publication, with requirements; not suitable for publication.

Regardless of what happens, the author will be notified, receiving the article with the reviews (anonymously), following the criteria above, allowing the author to improve or check the paper.

Tiebreaker Procedures

The following criteria will be applied when comments from two reviewers are conflicting, and two referees disagree about the article in order to a tiebreaker:

– Whether the reviewer that has rejected the article, suggesting changes and the author accepts to make them, revising it, the paper will return to the same reviewer for a further evaluation, requesting a week deadline; if the reviewer still refuses the article, it will be sent to a third reviewer for tiebreaker , including the two reviewers comments;

– If the reviewer who has rejected the changes, but the author does not want to do them, he may request a third reviewer, providing a reasonable explanation;

– Regardless of what happens, a third “tiebreaker” blind review will be done;

– A reviewers group will be set in order to get done a third review, following the deadline’s magazine. And one will be elected to review it in only one week.

Articles not to be submitted for a Double Blind Peer Review

RDTA will be able to invite people to collaborate on articles, with previously approval at Editorial Board, in special occasions, which will be published with no review. RDTA could also accept articles sent by authors, who do not wish their articles for double blind peer review. They will be reviewed by the Editorial Board, following the criteria mentioned here. In both cases, such papers will be published a part from the articles using double bind peer review. In all editions, articles not submitted to double blind review will not exceed the number allowed, meeting Qualis procedures.

Relevant information, informs, foreigner texts translated or even awarded articles by Instituto Brasileiro de Direito Tributário – IBDT, which would not be submitted to double blind review either will also be published a part, meeting the same criteria.