About RTT

Revista Técnica Tributaria is a publication of the Spanish Association of Tax Advisors, AEDAF, aimed at all tax law professionals. Since 1988 it has been configured as a scientific publication that, from a critical point of view, tries to analyze each and every one of the aspects that could affect the taxes and their application.

The periodicity of the Technical Tributary Review is quarterly.

Revista Técnica Tributaria has implemented the evaluation system by external experts, using the "double blind" pair review method. Likewise, the journal complies with ethical standards and editorial and scientific quality requirements.

The contents of Revista Técnica Tributaria are accessible only to AEDAF members and subscribers during the first year after publication. After this period, they will be openly accessible to the public under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International (CC BY-NC-ND 4.0) license.

Revista Técnica Tributaria does not necessarily share the opinions of the collaborators expressed in their articles.

Objectives and scope

The works received will be destined for publication in the “Studies” or “Professional Practice” section. Those destined for the “Studies” section must be research works that deal with tax law, accounting, administration, economics or business law, in their fiscal projection and those destined for the “Professional Practice” section will deal with issues of professional interest. . related to Tax Law from an eminently practical perspective.

Publication System

Revista Técnica Tributaria uses Open Journal Systems, an open-access journal management software developed, funded, and freely distributed by the Public Knowledge Project, under the GNU General Public License.

This journal is published in both print and online versions.

Check the editorial policies.

 

Statistics

STATISTICS 2024 PUBLICATIONS FOR THE STUDIES SECTION

Articles received

29

Articles reviewed

28

Publications accepted

27

Publications rejected

1

% of articles accepted

93,10%

% of articles rejected

3,40%