Ethos and Pragmatic Law Review (EPLR) (E-ISSN : 3110-5831) is a scholarly journal that publishes research articles, conceptual studies, and critical analyses in the field of law, with a primary focus on Administrative Law, state financial law and Tax Law. This journal serves as an academic platform aimed at enriching the body of legal scholarship, fostering constructive discourse, and bridging the gap between legal theory and practice in both national and global contexts. EPLR is committed to upholding ethical values (ethos) in every published work, while adopting a pragmatic approach that emphasizes relevance and tangible benefits for society, government, academics, and legal practitioners. The journal’s scope includes, but is not limited to: The dynamics and reform of Administrative Law, including institutional aspects, public policy, authority, and governance. The development of state financial law and Tax Law, viewed from the perspectives of regulation, implementation, comparative law, and its connection to the national financial law system. Contemporary issues at the intersection of administrative law and tax law, such as legal certainty, fiscal justice, and the protection of citizens’ rights.