1. General Policy

Authors may request the withdrawal of a manuscript before publication. However, when a manuscript has entered the editorial, peer-review, revision, re-review, editorial decision, or production stage, the withdrawal request must follow the official withdrawal procedure of Revenue Journal: Management and Entrepreneurship.

A withdrawal request is not automatically effective merely because the corresponding author has sent an email, OJS message, or other informal communication. Withdrawal becomes effective only after the Editorial Office provides official confirmation.

Authors are expected to communicate with the Editorial Office promptly and professionally when requesting withdrawal, particularly when substantial editorial or peer-review work has already been completed.

2. Manuscripts Under Peer Review and Revision

A manuscript that has already received reviewer comments and has been returned to the author for revision remains part of the editorial process until the Editor makes a final decision.

Submission of a revised manuscript does not automatically mean that the manuscript has been accepted or is ready for publication.

After receiving a revised manuscript, the Editor may:

• evaluate the revisions directly;
• request clarification from the authors;
• send the revised manuscript back to the original reviewer;
• assign the revised manuscript to another reviewer;
• request additional revisions; or
• make a final editorial decision based on the results of the evaluation.

3. Re-Review of Revised Manuscripts

The journal may send a revised manuscript back to the original reviewer or to another reviewer when the revisions involve substantive, methodological, analytical, technical, or other issues that require further verification.

Re-review may be conducted to determine whether:

• the reviewer's comments have been adequately addressed;
• the requested revisions have actually been implemented;
• the revisions have not introduced new problems;
• the methodology, analysis, results, and conclusions remain consistent;
• tables, figures, data, references, formulas, or supporting materials have been appropriately revised;
• the claims made in the manuscript remain adequately supported; and
• the revised manuscript continues to meet the journal's academic and editorial standards.

Re-review of a revised manuscript is therefore considered a normal part of the peer-review and quality-control process. It is not considered an unnecessary repetition of the review.

4. Publication Target and Publication Decision

The Editor may communicate an estimated or target publication schedule to the authors. Such information represents an editorial target and does not constitute a guarantee of publication on a particular date.

A publication target remains subject to:

• completion of the required revisions;
• verification of the revised manuscript;
• reviewer recommendations where applicable;
• the final editorial decision;
• completion of administrative requirements; and
• the journal's production and publication schedule.

Accordingly, a communication regarding an expected publication period should not be interpreted as a final acceptance or as a waiver of any necessary editorial or peer-review procedure.

5. Requests for Fast Publication

Authors may request expedited consideration or publication. The journal may consider such requests where editorial circumstances permit.

However, a request for expedited publication cannot be used to eliminate, bypass, or improperly shorten a necessary stage of:

• peer review;
• revision;
• re-review;
• editorial verification;
• technical checking; or
• final editorial decision-making.

The journal will make reasonable efforts to meet its publication schedule, but publication speed must not compromise academic quality, editorial independence, or publication integrity.

6. Withdrawal During the Editorial Process

Authors who wish to withdraw a manuscript while it is under review, revision, re-review, editorial consideration, or production must submit a formal withdrawal request.

The withdrawal request should include:

• manuscript title;
• manuscript ID;
• name of the corresponding author;
• reason for withdrawal; and
• confirmation that the authors agree to the withdrawal.

The Editorial Office may request additional clarification when withdrawal is requested after substantial editorial or peer-review work has already been completed.

The Editorial Office will provide formal confirmation once the withdrawal has been processed.

7. Withdrawal After Peer Review or Revision

Authors are encouraged to carefully consider a withdrawal request once a manuscript has entered peer review or revision because editors and reviewers may already have invested substantial professional time in evaluating and improving the manuscript.

Withdrawal should not be used solely to avoid reviewer comments, required revisions, re-review, editorial clarification, or a pending editorial decision.

Authors who have concerns regarding reviewer comments or editorial decisions are encouraged to communicate their concerns formally to the Editor. The Editor will consider such concerns objectively and in accordance with the journal's editorial policies.

8. Withdrawal Administrative Fee

Peer review and editorial processing require substantial time and professional effort from reviewers, editors, and editorial staff. Therefore, a manuscript withdrawn after editorial or peer-review work has been undertaken may be subject to a Withdrawal Administrative Fee.

The fee is an administrative charge associated with the editorial resources already committed to the manuscript. It is not a penalty for exercising the author's right to request withdrawal and is not, by itself, an allegation of publication misconduct.

9. Legitimate Withdrawal Circumstances

The journal recognizes that legitimate circumstances may require an author to withdraw a manuscript. Such circumstances may include substantial errors in the manuscript, ethical or authorship concerns, legal or institutional requirements, or other circumstances that materially affect the manuscript.

Authors are encouraged to explain the reason for withdrawal clearly so that the Editorial Office can process the request appropriately.

10. Simultaneous Submission

While a manuscript remains active in the editorial process of this journal, authors must not submit the same manuscript or a substantially similar manuscript to another journal.

If authors intend to submit the manuscript elsewhere, they should first submit a formal withdrawal request and obtain official confirmation from the Editorial Office.

Simultaneous submission of the same manuscript to multiple journals may constitute a publication ethics concern and may be handled in accordance with the journal's Publication Ethics policy.

11. Withdrawal and Publication Ethics

A properly submitted withdrawal request is not, by itself, considered publication misconduct.

However, the journal may review circumstances involving:

• simultaneous submission to another journal;
• false or misleading information regarding manuscript status;
• attempts to manipulate or improperly influence the peer-review process;
• misrepresentation of editorial decisions or communications; or
• other circumstances that may raise legitimate publication ethics concerns.

Any action concerning publication ethics will be based on the available evidence, the circumstances of the case, and the journal's applicable publication ethics procedures.

12. Editorial Review of Withdrawal Requests

The Editor may review the status of the manuscript before confirming withdrawal, particularly when the manuscript has already undergone substantial peer review, revision, or re-review.

This review is intended to ensure that the withdrawal request is properly recorded, that the manuscript's editorial status is clear, and that any applicable administrative requirements have been addressed.

13. Respect for Reviewers and Editors

Peer reviewers and editors contribute their professional time, expertise, and academic judgment to the evaluation of submitted manuscripts.

Authors are therefore expected to submit manuscripts with a reasonable commitment to participating in the editorial and peer-review process.

The journal also recognizes that authors may have legitimate reasons for withdrawal. The policy is intended to balance the author's right to request withdrawal with respect for the time and professional effort contributed by reviewers, editors, and editorial staff.

14. No Automatic Ethical Sanction

Withdrawal of a manuscript does not automatically result in an ethical sanction, rejection of future submissions, or any other adverse action against the author.

Where credible evidence of a separate publication ethics concern exists, the journal may conduct an appropriate review and take proportionate editorial action in accordance with its Publication Ethics policy.

15. Final Principle