At Journal of Accounting and Tax the (JAT) , we are committed to maintaining the highest standards of academic integrity and originality. To safeguard the quality and credibility of published work, every manuscript submitted to JAT undergoes rigorous plagiarism screening using reliable detection tools like Turnitin, iThenticate
Plagiarism includes, but is not limited to:

• Copying text, ideas, images, or data from another source without proper attribution.
• Rephrasing someone else’s work without acknowledgment.
• Self-plagiarism (reusing one's own previously published work without citation or justification).
• Submitting work that has already been published or is under consideration elsewhere.

Screening Process:

• All submissions are checked for similarity before the peer review process begins.
• Manuscripts with a similarity index above 20% (excluding references and properly cited quotes) may be returned to the authors for revision or outright rejection depending on the severity.

Consequences:

• Minor plagiarism: Authors will be asked to revise the manuscript.
• Major plagiarism (e.g., extensive copied content or fraudulent authorship): The manuscript will be rejected or retracted if already published. The authors may be blacklisted from future submissions.

It is the responsibility of the authors to ensure the originality of their work. Editors and reviewers also play a vital role in identifying unethical practices and upholding scholarly standards.