Submissions

Submission Preparation Checklist

All submissions must meet the following requirements.

• This submission meets the requirements outlined in the Author Guidelines.
• This submission has not been previously published, nor is it before another journal for consideration.
• All references have been checked for accuracy and completeness.
• All tables and figures have been numbered and labeled.
• Permission has been obtained to publish all photos, datasets and other material provided with this submission.

Title of Manuscript

Author

Affiliation, City, Country/Territory

Corresponding Email:

Author

Affiliation, City, Country/Territory

Abstract---Put your abstract here. Use single spacing and don’t exceed 200 words. Put your abstract here. Use single spacing and don’t exceed 200 words. Put your abstract here. Use single spacing and don’t exceed 200 words. Put your abstract here. Use single spacing and don’t exceed 200 words. Put your abstract here. Use single spacing and don’t exceed 200 words. Put your abstract here. Use single spacing and don’t exceed 200 words. Put your abstract here. Use single spacing and don’t exceed 200 words. Put your abstract here. Use single spacing and don’t exceed 200 words.

Keywords---5 keywords separated by commas.

Introduction

This page should begin with the introduction of your article and follow the rest of your paper. Wilson (1990), stated that the Introduction explains the scope and objective of the study in the light of current knowledge on the subject. State the objectives of the work and provide an adequate background, avoiding a detailed literature survey or a summary of the results.

Method

Provide sufficient details to allow the work to be reproduced by an independent researcher. Methods that are already published should be summarized and indicated by a reference. If quoting directly from a previously published method, use quotation marks and also cite the source. Any modifications to existing methods should also be described. Czichos & Saito (2006), Materials and Methods describes how the study was conducted. Explaining the research model, theory, the technique of collecting the data, the technique of analyzing the data, hypothesis. research chronological, including research design, research procedure (in the form of algorithms, Pseudocode or other), how to test, and data acquisition. The description of the course of research should be supported references, so the explanation can be accepted scientifically (McDonough & Shaw, 2012).

Discussion

Results should be clear and concise. Discussion should explore the significance of the results of the work, not repeat them. A combined Results and Discussion section is often appropriate. Avoid extensive citations and discussion of published literature (Berg et al., 2004), the Results section reports what was found in the study, and the Discussions section explains the meaning and significance of the results and provides suggestions for future directions of research. In this section, it is explained the results of the research and at the same time is given a comprehensive discussion. Results can be presented in figures, graphs, tables, and others that make the reader understand easily. The discussion can be made in several sub-chapters.

Subsection 1

Subsection should be written without a bold type. The result and analysis are presented in the present form. Please avoid too many paragraphs in this section.

Subsection 2

Subsection should be written without a bold type. The result and analysis are presented in the present form. Please avoid too many paragraphs in this section.

Table 1

This is a table example

Figure 1. This is a figure example

Conclusion

The main conclusions of the study may be presented in a short Conclusions section, which may stand alone or form a subsection of a Discussion or Results and Discussion section. Provide a statement that what is expected, as stated in the "Introduction" chapter can ultimately result in the "Results and Discussions" section, so there is compatibility. Moreover, it can also be added the prospect of the development of research results and application prospects of further studies into the next (based on result and discussion) (Fischli et al., 1998).

Acknowledgments

Collate acknowledgments in a separate section at the end of the article before the references and do not, therefore, include them on the title page, as a footnote to the title or otherwise. List here those individuals who provided help during the research (e.g., providing language help, writing assistance or proofreading the article, etc.). Funding: This work was supported by the National Institutes of Linguistics [grant numbers xxxx, yyyy]. e.g. I am grateful to two anonymous reviewers for their valuable comments on the earlier version of this paper.

References

Use APA citation as below example and we recommend citing at least ten citations from Publisher Elsevier and at least two citations from Publisher American Linguist Association:

Hanlon, Michelle, and Shane Heitzman. "A review of tax research." Journal of accounting and Economics 50.2-3 (2010): 127-178. https://doi.org/10.1016/j.jacceco.2010.09.002

Cansino, J. M., Pablo-Romero, M. D. P., Román, R., & Yñiguez, R. (2010). Tax incentives to promote green electricity: An overview of EU-27 countries. Energy policy, 38(10), 6000-6008. https://doi.org/10.1016/j.enpol.2010.05.055

Erosa, A., & Gervais, M. (2002). Optimal taxation in life-cycle economies. Journal of Economic Theory, 105(2), 338-369. https://doi.org/10.1006/jeth.2001.2877

Huseynov, F., & Klamm, B. K. (2012). Tax avoidance, tax management and corporate social responsibility. Journal of Corporate Finance, 18(4), 804-827. https://doi.org/10.1016/j.jcorpfin.2012.06.005

Saez, E. (2004). The optimal treatment of tax expenditures. Journal of Public Economics, 88(12), 2657-2684. https://doi.org/10.1016/j.jpubeco.2003.09.004