African Multidisciplinary Tax Journal
Prof U Uwalomwa (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
Product code: AMDTJ004
Years of Publication: 2021 – current
Published: Annually
About this publication
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, after the DRC has joined on 7 June 2024.
VOLUMES AND ISSUES
Volume / Issue
2024 / Volume 4
Tax Instruments for the Mining Sector: Profitbased Taxes Versus Production-Based Taxes
Author: Kalo Achille Sanou
Source: African Multidisciplinary Tax Journal, pp 1–17 (2024)
Effect of Tax Rates on Industrial Profits on Industrial Production in Sub-Saharan Africa
Authors: Mingnimon Ghislain Gnidehou & Alastaire Sèna Alinsato
Source: African Multidisciplinary Tax Journal, pp 18–36 (2024)
Taxation of E-Commerce Activities and Revenue Potential in Ghana
Authors: 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
Source: African Multidisciplinary Tax Journal, pp 37–57 (2024)
Dynamics of Taxation and Economic Governance : What Design for the Uemoa Zone?
Author: Fidel Saliga
Source: African Multidisciplinary Tax Journal, pp 58–77 (2024)
An Appraisal of Carbon Taxes for Alignment to Socio-Economic Realities of Africa
Author: Khan Teyim Pila
Source: African Multidisciplinary Tax Journal, pp 78–101 (2024)
Do Reforms in Automation Reduce Tax Compliance Costs in Africa? A Staggered Double-Difference Approach
Authors: Nassibou Bassongui; Albert N’lédji Honlonkou
Source: African Multidisciplinary Tax Journal, pp 102–122 (2024)
The Need for a Responsive African Business Community in International Tax Cooperation
Author: Opeyemi Bello
Source: African Multidisciplinary Tax Journal, pp 123–148 (2024)
Analysis of Mining Rent Sharing : Case of the Kamoa-Kakula Project
Author: Mukoko Akabuele P
Source: African Multidisciplinary Tax Journal, pp 149–166 (2024)
Assessing Tanzanians’ Response to the Implementation of a Mobile Money Transaction Levy
Author: Francis Nyonzo
Source: African Multidisciplinary Tax Journal, pp 167–186 (2024)
Does the Quality of ICT have an Effect on Tax Revenue Collection in Africa?
Author: Katamantou Woenagnon
Source: African Multidisciplinary Tax Journal, pp 187–207 (2024)