African Multidisciplinary Tax Journal
Editorial Advisory Board
Editor-in-Chief
Prof Uwuigbe, Uwalomwa
Professor Uwalomwa Uwuigbe was the former Dean, of the College of Management and Social Sciences, at Covenant University (2018 – February 2022) and the former Head of the Accounting Department at Covenant University (2014 – 2016) in Nigeria. He holds a Bachelor of Accounting Degree in Accounting (BSc Accounting 1998), a Master in Business Administration Degree (MBA, 2003), a Doctor of Philosophy Degree (PhD in Accounting, 2011) and a Master of Science Degree (MSc Accounting, 2012). As part of his professional qualifications, Uwalomwa Uwuigbe is an Associate Member of the Nigerian Institute of Taxation (ACTI) and an Associate Member of the Nigerian Institute of Management (AMNIM). Similarly, he is a certified Chartered Global Management Accountant (CGMA) and an Associate of Cost and Management Accountants (ACMA) with the Chartered Institute of Management Accountants (CIMA) United Kingdom. He is a consultant to GIZ on the Good Financial Governance in Africa Programme, sponsored by the German Development Cooperation. He has successfully supervised over 10 Master’s degree students and 9 PhD students in Accounting. Professor Uwalomwa Uwuigbe is the first editor-in-chief of the African Multidisciplinary Tax Journal.
Members of Editorial Board
Dr Olayinka Moses, PhD CPA CNA
Victoria University of Wellington, New Zealand
Prof Carika Fritz
School of Law, University of the Witwatersrand, Johannesburg, South Africa
Dr Haruna lssahaku
Department of Economics and Entrepreneurship Development, Simon Diedong Dombo University of Business and Integrated Development Studies, Wa, Ghana
Prof Pierre-Pascal Gendron
Faculty of Business and International Development Institute, Humber Institute of Technology & Advanced Learning, Toronto, Canada
Dr Jide lfedayo lbietan
Public Administration Specialist, Covenant University, Ogun State, Nigeria
Dr Toure Cheickna
CHT Tax Consulting Firm, Mali
Dr Samuel Nana Yaw Simpson
Department of Accounting, Business School, University of Ghana, Legon, Accra, Ghana
Dr Coulibaly Seydou
African Development Bank, Abidjan, Cote d’Ivoire
Dr Giovanni Occhiali
International Centre for Tax and Development, Institute of Development Studies, University of Sussex, United Kingdom
Dr Mitongo Kalonji Tresor-Gauthier
Ministry of Finance, Democratic Republic of Congo (DRC)
Editorial Advisers
Professor Annet Oguttu
Professor of Tax Law and Acting Head of Department, Taxation Department, University of Pretoria
Mr Logan Wort
ATAF Executive Secretary
Dr Fred Mugambi Mwirigi
Commissioner, Kenya School of Revenue Administration (KESRA), Kenya Revenue Authority (KRA)
Prof Nicaise Mede
Director, Center for Studies and Research on Administration and Finance (CE RAF), Benin
Mr Henry Gaperi
Regional Revenue Administration Advisor, AFRJTAC West 2 International Monetary Fund (IMF)
Ms Halima Shehu
Deputy Director of Research Federal Inland Revenue Service (FIRS), Nigeria
Dr Aida Opoku Mensah
Managing Director Centric Digital GH & Former Special Advisor to the United National Economic Commission for Africa, Ghana
Ms Mary Baine
ATAF Deputy Executive Secretary
Dr Ezera Madzivanyika
ATAF Manager: Applied Research and Statistics
Professor Fanie van Zyl
Professor in the Department of Mercantile Law, University of Pretoria
Ms Caroline Mutayabarwa
ATAF Manager: Tax Academy
Ms Chenai Mukumba
Acting Executive Director – Tax Justice Network Africa (TJNA)
Dr Boudet Jean-François
University of Paris Cite, France