This journal provides immediate open access to its content based on the principle that freely accessible research supports wider global dissemination of knowledge. Journal of Applied Taxation and Policy (JATAP), published by Lontara Digitech Indonesia, is fully open access. All published content is freely available without charge to users or institutions. Users may read, download, copy, distribute, print, search, or link to full-text articles without requesting prior permission from either the publisher or the authors. This policy aligns with the Budapest Open Access Initiative.

Budapest Open Access Initiative

An old tradition and a new technology have converged to create an unprecedented public good. The long-standing tradition is the willingness of scholars to publish the results of their research without financial reward, driven by the pursuit of knowledge. The new technology is the Internet. Together, they enable worldwide electronic distribution of peer-reviewed literature with completely free and unrestricted access for researchers, educators, students, and the wider public. Removing access barriers accelerates research progress, strengthens education, reduces global inequities in knowledge dissemination, and supports a more collaborative intellectual community.

Although open access has so far been implemented for a limited portion of scholarly literature, various initiatives have demonstrated its economic feasibility and its significant benefits for visibility, readership, and research impact. Broadening participation in open access will allow the academic community to fully realize these advantages and remove the financial and legal barriers that prevent knowledge from reaching its widest possible audience.

The scholarly works that should be openly accessible are those authored without expectation of payment—primarily peer-reviewed journal articles and, when authors choose, preprints shared for feedback. Open access means free availability on the public internet, enabling users to read, download, copy, distribute, print, search, link, crawl, analyze, or use the material for any lawful purpose without barriers, except those inherent to connecting to the internet. Copyright remains important only to ensure proper attribution and integrity of the work.

While peer-reviewed literature should be freely accessible, it is not costless to produce. Nonetheless, studies show that the total cost of supporting open access is significantly lower than traditional subscription-based models. This creates strong incentives for institutions, associations, libraries, and funding bodies to support open access as part of their mission. Achieving open access may require new funding models, but its lower overall cost strengthens confidence that it is both realistic and sustainable.

To advance open access to scholarly literature, two complementary strategies are recommended.

I. Self-archiving

Scholars should have the tools and support to deposit their peer-reviewed articles in open electronic archives, a practice known as self-archiving. When archives adhere to Open Archives Initiative standards, search engines can index them collectively, making content discoverable without users needing to know where the material is hosted.

II. Open-access journals

Scholars also need avenues to establish and strengthen journals committed to open access. Such journals maximize dissemination by removing price and access barriers. Instead of restricting use through copyright, they employ it to guarantee long-term open access. Sustainable publishing can be supported through various funding mechanisms—research grants, institutional support, foundations, discipline-based endowments, revenue from supplementary services, cost savings from discontinued subscription journals, or author contributions. Different fields and regions may adopt different combinations of these models.

The goal is universal open access to peer-reviewed scholarship. Self-archiving (I) and open-access journals (II) represent practical, direct, and scholar-driven routes toward this vision. These strategies do not depend on market forces or legislative changes and can be adopted immediately. Continued experimentation and adaptation across diverse academic environments will strengthen the progress toward sustainable open access.

The Open Society Institute has pledged initial support to advance this mission, including funding for self-archiving initiatives, open-access journal development, and long-term sustainability models. Broader collaboration is essential for success.

We invite governments, universities, libraries, journal editors, publishers, foundations, scholarly societies, professional associations, and researchers worldwide to join in removing barriers to open access and building a future where research and education flourish freely.

February 14, 2002
Budapest, Hungary

Leslie Chan: Bioline International
Darius Cuplinskas: Director, Information Program, Open Society Institute
Michael Eisen: Public Library of Science
Fred Friend: Director Scholarly Communication, University College London
Yana Genova: Next Page Foundation
Jean-Claude Gu don: University of Montreal
Melissa Hagemann: Program Officer, Information Program, Open Society Institute
Stevan Harnad: Professor of Cognitive Science, University of Southampton, Universite du Quebec a Montreal
Rick Johnson: Director, Scholarly Publishing and Academic Resources Coalition (SPARC)
Rima Kupryte: Open Society Institute
Manfredi La Manna: Electronic Society for Social Scientists
Istv n R v: Open Society Institute, Open Society Archives
Monika Segbert: eIFL Project consultant
Sidnei de Souza: Informatics Director at CRIA, Bioline International
Peter Suber: Professor of Philosophy, Earlham College & The Free Online Scholarship Newsletter
Jan Velterop: Publisher, BioMed Central