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: AMDTJ003
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
2023 / Volume 3
Impact of the AFCFTA on Tax Revenue in Togo
Authors: Akouété Paulin Bate and Doouda Guedikouma
Source: African Multidisciplinary Tax Journal, pp 1–19 (2023)
What Drives the Tax Compliance Levels of Sole Traders in South Africa?
Authors: Cathrine Thato Koloane, Mangalani Peter Makananisa, Sandisiwe Sityoshwana and Thabisa Tokwe
Source: African Multidisciplinary Tax Journal, pp 20–44 (2023)
Foreign Aid and Domestic Revenue Mobilisation in Conflict-Affected Countries
Authors: Souleymane Diarra, Maimouna Diakite, Sampawende J.-A. Tapsoba and Tertius Zongo
Source: African Multidisciplinary Tax Journal, pp 45–68 (2023)
Free Trade and Tax Efficiency in the West African Economic and Monetary Union: what can we learn for the AFCFTA?
Authors: Calixe Bidossessi Alakonon and Alastaire Sèna Alinsato
Source: African Multidisciplinary Tax Journal, pp 69–89 (2023)
Royalty Tax Rate and the Under-reporting Dilemma in Tanzania’s Mining Sector
Author: Amos James Ibrahim
Source: African Multidisciplinary Tax Journal, pp 90–102 (2023)
Proposition for an AFCFTA-based Tax Dispute Court for the Timely Resolution of Commercial Tax Disputes
Author: Marie-Louise Fehun Aren
Source: African Multidisciplinary Tax Journal, pp 103–124 (2023)
Technology Evolution and Tax Compliance: Evidence From Rwanda
Authors: Naphtal Hakizimana and Fabrizio Santoro
Source: African Multidisciplinary Tax Journal, pp 125–149 (2023)
Tax Policy, Corruption and Poverty in WAEMU
Authors: Alastaire S. Alinsato and Symphorien Zogbasse
Source: African Multidisciplinary Tax Journal, pp 150–169 (2023)
Application of Autoregressive Distributed LAG Models to Evaluating Malawi’s Tax Revenue Productivity and Tax Administration Reform
Author: Isaac Yamikani Chilima
Source: African Multidisciplinary Tax Journal, pp 170–197 (2023)
The Impact of Tax Treaties on the Promotion of FDI: the Case of Morocco
Author: Amine Doghmi
Source: African Multidisciplinary Tax Journal, pp 198–212 (2023)