Política de disponibilidad de datos de investigación para la Revista Técnica Tributaria

Research data availability policy for Revista Técnica Tributaria (RTT)

At the Revista Técnica Tributaria (RTT), we are committed to promoting the transparency and accessibility of research by complying with the FAIR principles (findability, accessibility, interoperability and reusability/locatable, accessible, interoperable and reusable) in the publication of data . of research associated with our doctrinal articles. We strongly encourage our contributors to use tools such as FAIR-Aware to assess the compliance of their data sets with FAIR principles before depositing them in a repository.

In order to facilitate the availability, reuse and adequate citation of complementary materials to published articles, as well as to promote the validation and reproducibility of research, we encourage authors to deposit the data generated in their research (including numerical data, images, videos, databases, among others) in open institutional or thematic access repositories, which are integrated into the European Open Science Cloud (EOSC). If necessary, the re3data research data repository registry can be consulted, taking into account the specific rules of each repository.

Articles that use research data deposited in public repositories must include unique and persistent identifiers. Authors must refer to this fact in the article submitted to the journal, providing information on the data deposited, the repository used, the unique identifier, as well as the terms of the use and distribution license. This information will be detailed in a note at the end of the authors section.