Revista da Receita Federal
Submission Rules
2014 1st Edition
Estudos Tributários e Aduaneiros
The Secretaria da Receita Federal do Brasil 1 (RFB) makes public, national and
internationally, the call for papers for publication in the Revista da Receita Federal,
directed to all interested researchers, scholars, professionals and its staff members.
The admission and publication of contributions follow the terms and conditions
established herein.
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REVIEW PRESENTATION
The Revista da Receita Federal has an interdisciplinary profile and welcomes
the diversity of the theoretical analysis of issues related to Tax and Customs
Administration activities.
The Revista da Receita Federal intends to become a reference point in the areas
of knowledge related to the main activities carried out by Tax and Customs
Administrations. Moreover, it aims to make a contribution to the debate of topics
concerning these areas.
The Revista da Receita Federal focuses on stimulating the production of highlevel contributions from the RFB staff members and external community.
The Revista da Receita Federal has five main sessions, as follows:
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
institutional, studies and publications;

articles;

case law studies;

legislative reviews;

book reviews.
The Secretariat of the Federal Revenue of Brazil.
1
The “Revista da Receita Federal” will be published in a biannual basis, in both
printed and digital format. Digital version will be made available on the Receita
Federal website: www.receita.fazenda.gov.br .
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2.1
GENERAL SUBMISSION RULES
Submitting Contributions
All contributions shall be submitted through the following electronic address:
[email protected]
2.2
File Extension
The
Revista
da
Receita
Federal
accepts
all
documents
with
file
extension .DOC, .DOCX or .ODT, which attend to the publication rules and the
editorial guidelines as established herein.
2.3
Language
Contributions shall be written in Portuguese, English or Spanish. If the
prevailing language of the contribution is Portuguese or Spanish, an English version
of the Title, Abstract and Keywords shall be provided. If the prevailing language of
the contribution is English or Spanish, then a Portuguese version of the Title,
Abstract and Keywords shall be also provided
2.4
Contributions Structure
The structure of the contributions shall contain:
2.4.1 Title: The title shall be concise and sufficiently specific and descriptive.
2.4.2 Abstract: The abstract shall highlight the purpose of the research, methodology
applied and major conclusions. The abstract shall not contain any topics, enumeration,
tables, graphics, illustrations, equations, formulae, abbreviations, acronyms and/or
quotations. The abstract shall be displayed in a single paragraph, with a minimum of
250 and a maximum of 300 words.
2.4.3 Keywords: Keywords shall contain up to five main descriptors, disposed separately
by a dot. Example: Keywords: Ethics. Ethics Code. Management;
2.4.4 Introduction, along with the major goals;
2.4.5 Methodology applied;
2.4.6 Results and discussions;
2.4.7 Conclusions;
2.4.8 References.
2.5
Criteria for refusing the evaluation of a contribution
Contributions containing one of the following elements will be not accepted:
I. Strictly personal or subjective nature;
II. Personal or institutional attacks;
III. Discriminatory contents;
IV. Inappropriate use of the language;
V. Which contents diverge from the editorial guideline of the Revista da
Receita Federal.
2.6
Ethical Conduct
The Revista da Receita Federal adopts the recommendations of the Committee
on Publication Ethics (COPE).
Besides other unethical actions, the following misbehaviours will be not
accepted:
I. Plagiarism;
II. Publishing in more than one Brazilian Journal;
III. Fraudulent misuse of data;
IV. Omitting the co-authorship or its improper attribution.
The contributions under exam and evaluation that characterise practice of
misconduct will be returned to the authors.
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FORMATTING REQUIREMENTS
Contributions shall have the following general formatting:
3.1
Number of pages: Contributions shall have from 10 up to 35 pages, including
references.
3.2
Font size: Times New Roman 12pt (main body) and 10pt (tables, figures and
footnotes);
3.3
Line spacing: Double-space (main body and formulae), single-space (table and figure);
3.4
Paragraph Alignment: Justified for paragraphs, a first line indent of 1,0 cm;
3.5
Pagination: In the upper right corner;
3.6
Borders: 2,5 cm (four sides: top, bottom, right and left);
3.7
Paper format: A4 (21,0 x 29,7 cm);
3.8
Table: It refers to a demonstrative element of synthesis, which constitutes an
autonomous unity. This term shall be used in the title, for quantitative and/or qualitative
data presented in the format of rows and columns. Tables must be enumerated
subsequently, with an explanatory header: what is being shown, when and where it
occurred. The header shall be placed above the table. Example: Table 1 Descriptive
statistics for sample with data based in December.
3.9
Figure: It refers to drawings, printmaking, pictures along with texts. This term shall be
used in the title of pictures (please, do not use the terms “graphic”, “organogram”,
“chart” etc.) The title shall be placed at the bottom (below the image), preceded by the
word “Figure”, along with a number, in Arabic numerals, which follows a sequential
order. Example: Figure 1 Institutionalised Processes.
3.10 Acronyms: It refers to the initial letters of the Key words, which compounds a name or
a title. Whenever it first appears in the text, it shall be placed into brackets after the
name or the title it refers to.
3.11 Quotations and References: Quotations and references shall follow the rules issued by
the Associaçao Brasileira de Normas Técnicas (ABNT): www.abnt.org.br.
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EVALUATION CRITERIA
The contributions shall be original in Brazilian publications and shall not be,
simultaneously, under consideration for publication in by any other Journal.
Upon the act of submission of the contributions, all authors are requested to
disclose to the Editorial Board any eventual conflict of interest as well as to report
any previous publication of the contribution in an international Journal. If this is the
case, authors are also requested to inform the name of the Journal, the number and
year of publication, the number of pages and the institution responsible for it.
The contents of the contributions must be relevant to the editorial guidelines
and should foster empirical and/or abstract analysis, in order to contribute to the
development of the Tax and Customs Administration.
Contributions not complying with these rules will be sent back to their authors
to be reviewed. The resubmission of these contributions will be allowed only if the
necessary changes have been made.
The authors shall classify their contributions into a specific knowledge area.
Whenever contributions have interdisciplinary subjects, the authors shall inform both
primary and secondary knowledge areas.
If the contributions are considered formally appropriated to the editorial
guidelines of the Revista da Receita Federal, they will be peer-reviewed by two
members of the Evaluation Board or by external reviewers appointed ad hoc, who
will analyse its contents and evaluate its publication.
If there is a difference of opinion between the two reviewers, a third reviewer
will be appointed in order to examine the contribution and solve the dispute.
A contribution will be published only if it obtains the approval of two
reviewers, members of the Evaluation Board or external reviewer(s) appointed ad
hoc.
The evaluation reports as well as the decision of the Editor in chief regarding
the publication timetable will be forwarded to the authors without the identification
of the reviewers and will contain the motivation of the results.
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AUTHORS RIGHTS AND RESPONSIBILITIES
The opinions and concepts contained in the contributions are exclusively
attributable to the authors. The authors integrally assume the originality of the
contribution. Author's opinions do not necessarily represent the view of the
Secretaria da Receita Federal do Brasil about the subject.
Published contributions become property of the Review and its total and partial
reproductions are allowed, provided that the contents are not changed and the source
of the material is clearly stated.
The Review is authorised to adapt the contributions into its publishing formats
and to edit the text in order to guarantee the application of the standard Portuguese
language.
The authors shall present the following declarations:
I. Declaration of Copyright Transfer;
II. Declaration of Absence of Interest Conflict;
III. Declaration of Acceptance of the Publishing Rules of the Review;
IV. Declaration of Originality concerning Brazilian Publications;
V. Declaration of Publication in International Journals;
VI. If applicable, a Declaration of Authorisation for the use of images or
materials.
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DEADLINES
Deadline for submission of contributions: August 15, 2014.
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FINAL CONSIDERATIONS
For inquiries relating to the submission rules, please send us a message through
the following electronic address: [email protected].
Editor in Chief
Editorial Board
Carlos Alberto Freitas Barreto
André Felipe Canuto Coelho
Átila Gomes
Carmine Rullo
Gilson Wessler Michels
Giovana Camila Portolese
Guilherme Adolfo dos Santos Mendes
Liziane Angelotti Meira