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Vol. 3 No. 1 (March 2026): In Progress
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EISSN: 2759-7172

Aims:
The mission of  Philosophy and Realistic Reflection is to serve as a bridge between philosophical theory and practical life, To deepen the study of philosophical theory, promote the dissemination of philosophical knowledge, and enhance the philosophical literacy of the general public, contributing to the popularization and development of philosophy.looks forward to collaborating with philosophers, researchers, and enthusiasts to jointly advance the interaction and development between philosophy and the real world.

Scope:

  • Fundamental Theories of Philosophy
  • Contemporary Philosophical Issues
  • Philosophy and Social Sciences
  • Philosophy and Humanistic Concerns
  • Philosophy and Everyday Life
  • History and Schools of Philosophy
  • Cross-cultural Philosophical Dialogue
  • Philosophy Education and Practice

Recent Articles

  • Articles

    Delegating Authority to Algorithms: Legitimacy and Public Values in European Tax Administrations

    Pascal Stiefenhofer, Ufuk Gergerlioğlu, Cafer Deniz
    1-21

    12 (Abstract) 4 (Download)

    This paper develops a philosophical and empirical framework for evaluating the democratic legitimacy of algorithmic decision-making in European tax administrations. Drawing on evidence from fifteen jurisdictions, it investigates how four core public values—intelligibility, contestability, non-domination, and equality before the law—are articulated in policy discourse and translated into institutional practice within AI-enabled tax governance. Using a... more

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