Advertising Policy

Editorial Independence & Transparency

Advertising Policy

Summa: Journal of Accounting and Tax does not accept advertising in any form.

NO ADVERTISING EDITORIAL INDEPENDENCE NO COMMERCIAL INFLUENCE

Summa: Journal of Accounting and Tax is committed to protecting the integrity and independence of its editorial and publishing processes. The journal does not accept, publish, or display advertisements, ensuring that editorial decisions remain independent of commercial interests.

Key Advertising Policies

1
No Advertising Accepted
The journal does not accept banner advertisements, sponsored content, commercial promotions, or other forms of paid advertising.
2
Independence from Commercial Interests
Editorial decisions are based solely on scientific quality, relevance, originality, and scholarly merit.
3
Editorial and Commercial Separation
If advertising is considered in the future, it will be managed independently and kept strictly separate from editorial content and publication decisions.
4
Transparency and Ethical Publishing
The journal is committed to transparent publishing practices and follows recognized principles of publication ethics, including guidance from the Committee on Publication Ethics (COPE) .
Editorial Independence

By maintaining a no-advertising policy, the journal ensures that scholarly quality, editorial integrity, and academic merit remain the sole basis for publication decisions.