AFRICAN MULTIDISCIPLINARY TAX JOURNAL

Prof U Uwuigbe(Editor-in-Chief), Prof P. Gendron, Prof C. Fritz, Prof J. Ibietan, Dr T. Cheickna, Dr H Issahaku, Dr S N Y Simpson, Dr M. Olayinka; Dr S. Coulibaly, Dr G Occhiali, Dr M K Trésor-Gauthier, Dr J.F. Boudet

ISSN: 2709-8575
Years of Publication:
 2021
Published:
 Periodical – Yearly

ABOUT THE AFRICAN MULTIDISCIPLINARY TAX JOURNAL

The African Multidisciplinary Tax Journal (AMTJ ) is an annual, applied scientific journal that is double-blind peer-reviewed. The journal publishes original high-quality research papers that use analytical, empirical and contemporary methods across the whole spectrum of taxation research. It is an initiative of the African Tax Administration Forum (ATAF), an international organisation that acts as a platform for promoting co-operation, knowledge sharing and capacity building among African revenue administrations (RAs) thereby reducing duplication of work. From its inception in 2009, when it was formally launched in Kampala, Uganda, ATAF has grown in stature and in influence. Today, ATAF is an important voice in taxation globally with its membership at 44 African tax administrations.


AMTJ Aims and Scope

In line with the vision and objectives of the African Tax Research Network (ATRN) launched in 2015 which is intended to be a platform of choice for African Tax Research; the AMTJ aims at promoting a high-level, quality, evidence-based, original multi-disciplinary research papers, using theoretical, analytical, empirical, experimental, and field study methods in all areas of taxation. Additionally, AMTJ is targeted at:


  • bridging the gap between academic researchers and tax practitioners in Africa,
  • promoting high-level research in the areas of tax policy, legislation and tax administration in Africa; 
  • collating and promoting homegrown innovative applied solutions, backed by theoretical, empirical and exploratory research to assist in strengthening African tax systems and maximise domestic resource mobilisation (DRM);
  • becoming a reference point for researchers, government, leaders of thought, decision-makers, opinion moulders, brand ambassadors and policymakers in Africa, and
  • contributing to the body of literature/scientific knowledge, thus enhancing research capacity, knowledge-sharing and exchange of best practices on tax matters in Africa.

AMTJ Mission and Vision

Mission


The African Multi-Disciplinary Tax Journal (AMTJ) mission is aimed at “encouraging research in tax in Africa, that will foster the debate, shape the thought leadership and equip policymakers in the area of tax policy, administration, legislation and thought leadership in Africa.”


Vision


“To be a platform of choice for African Tax Researchers to collate, deliberate and exchange novel ideas about opportunities and solutions to challenges arising from African tax systems.” 


Value Proposition


“Original, high-level and evidence-based multi-disciplinary research papers in all areas of taxation in Africa”.


Guideline to contributors

The AMTJ invites submission of manuscripts in English, French or Portuguese. A manuscript will be considered for publication:

  • only on the assurance that it has not in whole or in part or in substance been published or offered for publication elsewhere;
  • on the understanding that it may be submitted in confidence to an expert referee or expert referees for evaluation;
  • on the understanding that the editors reserve the right to make what changes they consider desirable
  • to bring the manuscript into the house style of the AMTJ;
  • to eliminate errors of typing, grammar, syntax, punctuation, spelling, idiom and the like;
  • to eliminate ambiguity, illogicality, tautology, circumlocution and redundancy;
  • to produce accuracy and coherence;
  • to improve the mode of expression and style of writing;
  • to avoid possible criminal or civil liability.

Authors are required to read their manuscripts very carefully to avoid the need for the editors to exercise these rights extensively. In particular, authors are asked to acquaint themselves with the house style of the AMTJ.

Call for papers

The African Tax Administration Forum (ATAF) and the African Tax Research Network (ATRN) are pleased to invite submissions for the 8th ATRN Congress, which presents an opportunity for academics, researchers, tax administrators, students, tax practitioners, consultants and decision-makers on fiscal and tax policy in Africa, to gather and discuss different aspects relating to national, regional and international tax matters.


THEME

The theme for this year is: Contemporary Taxation issues in Africa


Prospective authors, both academics and practitioners, are invited to submit original and innovative papers on any topic related to the above theme and the following sub-themes


Submit your article

Manuscripts for publication can be submitted to the Editor-in-Chief of the AMTJ via an online system.

Submit your article

Manuscripts for publication can be submitted to the Editor-in-Chief of the AMTJ via an online system.

Contact Details

AMTJ Editor in Chief: 

Prof Uwuigbe, Uwalomwa

Email: taxjournal@ataftax.org 


AMTJ Operations Coordinator: 

Frank Kalizinje

Email: amtjsubmissions@ataftax.org

VOLUMES AND ISSUES 2024

Kalo Achille Sanou
Pages: 1–17
First Published: 2024

Original Language: English

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Mingnimon Ghislain Gnidehou & Alastaire Sèna Alinsato

Pages:  18-36

First Published: 2024

Original Language: French

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Ammishaddai Owusu-Amoah, Charles Addae, Alex Moyem Kombat, Douglas Moffatt-Haizel, Felix Ghartey, Israel Elorm Dzokoto, Delali Aku Sunu, Lydia Obeng-Agyei, Stephen Nabareseh, Michael Gyasi, Byrne Joseph Abeiku Yorke, Docia Obiri Asare, Ali-Kukubor Kobla Jnr, Abdul-Razak Awafo, Christian Nii Welbeck, Julia Ama Senaya
Pages:
37–57
First Published:
2024

Original Language: English

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Fidel Saliga
Pages:
58–77
First Published:
2024
Original Language: French

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Khan Teyim Pila

Pages: 78–101
First Published:
2024
Original Language: English

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Nassibou Bassongui; Albert N’lédji Honlonkou

Pages: 102–122
First Published:
2024
Original Language: French

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Opeyemi Bello

Pages: 123–148
First Published:
2024
Original Language: English

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Mukoko Akabuele P

Pages: 149–166
First Published:
2024
Original Language: French

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Francis Nyonzo

Pages: 167–186
First Published:
2024
Original Language: English

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Katamantou Woenagnon

Pages: 187–207
First Published:
2024
Original Language: French

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Khumbolane George Chavula

Pages: 208–226
First Published:
2024
Original Language: English

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Ahouidji Tanguy Agbokpanzo, Symphorien Zogbasse, Prince Kuessi Houssou, Jonhson Lazare Amèdjiko Houessou, Alastaire Sèna Alinsato

Pages: 227–248
First Published:
2024
Original Language: French

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Zainab Sindigawo Mohammed, Olakunle O. Oke, Muhammad Salisu Aminu, Aisha Mahmoud Hamman, Joy Agbo Ojobo

Pages: 249–264
First Published:
2024
Original Language: English

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Akouété Paulin Bate, Doouda Guedikouma

Pages: 265–291
First Published:
2024
Original Language: French

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Alhasan Usman, Aisha Musa Bindawa, Bilkisu Inuwa Jibril

Pages: 292–316
First Published:
2024
Original Language:
English

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Carolyn Gitegi Wakuka

Pages: 317–343
First Published:
2024
Original Language: English

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