Fiscalis supports transparency and accountability in the use of artificial intelligence tools during the article preparation process. This policy is based on best practices in line with international publishing standards such as COPE, ICMJE, and WAME. Authors are obliged to adhere to the following principles when using artificial intelligence technologies:

1. The Use of Artificial Intelligence Tools in Article Preparation
Authors are required to declare when they have used generative artificial intelligence tools (e.g., ChatGPT, Gemini, Claude, etc.) during the article preparation process. The purpose of use, the name and version of the vehicle, and the relevant section should be clearly stated (e.g., in the "Acknowledgments" section for language support, in the "Methods" section for data processing). Authors are fully responsible for the integrity, accuracy, and originality of their work.
AI tools cannot be presented as authors. The rate of AI use should not exceed 20%.

2. Authorship and Responsibility
According to COPE guidelines, authorship requires human responsibility and decision-making ability. In the article writing process, artificial intelligence can only be used for supportive purposes, such as language corrections (and this situation must be clearly stated). However, in order to preserve originality and academic quality, artificial intelligence tools cannot be listed as authors or co-authors as they do not meet authorship criteria.

3. Visual Production and Copyright
Fiscalis commits to adhering to current copyright laws and accepted practices in publishing ethics. Since the ethical and legal status of AI-generated visual content is still debated, the use of such content is generally not accepted. However, exceptions may be granted in the following special cases:
Licensed Agency Content: Images or artworks obtained from agencies with valid license agreements for the magazine and created legally/ethically.
Contents Related to Artificial Intelligence Research: Visual or video content related to the artificial intelligence topics directly analyzed or discussed in the article. Such applications are evaluated on a case-by-case basis.
All approved AI-generated content must be clearly labeled with the phrase "Produced by artificial intelligence" in visual or figure captions.
Authors are responsible for the accuracy, appropriateness, and ethical use of visual materials generated by artificial intelligence. Furthermore, the methods and tools used in the production of this content must be explained transparently in the article. All submitted content must comply with scientific standards and ethical rules.


Conflict of Interest Policy
Fiscalis adheres to international editorial standards set by ICMJE, COPE, WAME, and other organizations to ensure transparency and integrity in the publication process.
A conflict of interest arises when a writer, reviewer, or editor has opposing interests—financial, personal, political, or academic—that could unduly influence their objectivity in the submission, evaluation, or editorial decisions of an article.
Reviewers and editors must disclose any potential conflicts of interest that could affect their impartiality. If a reviewer or editor has a conflict of interest, they should recuse themselves from evaluating the article.
Editors may submit their own articles, but are excluded from the editorial decision-making process for these works. The final acceptance of such articles depends on the approval of at least two external reviewers.
To maintain a fair and impartial review process, authors should not contact the section editors about their articles. All inquiries should be directed to the editorial office. The journal follows a double-blind peer review process that ensures the anonymity of authors and reviewers.
The journal follows a double-blind peer review process that ensures the anonymity of authors and reviewers.


Statement of Financial Support
Fiscalis requires authors to disclose any financial support they receive for their research. This information must be included in the financial support statement when the article is submitted.
The Statement of Financial Support must include the following information:
. Names of financing agencies,
. Grant numbers (if any),
. The role of each funder in the research,
. If a funder has not been involved in the research, this should also be clearly stated.

Providing this information ensures transparency and helps readers assess potential biases or conflicts of interest.