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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: AMDTJ006
Years of Publication: 2021 – current
Published: Annually
Accreditation: Scopus (Elsevier) wef 31 January 2025
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 45 African tax administrations. The Republic of the Congo was welcomed as a new member on 27 May 2026.
VOLUMES AND ISSUES
Volume / Issue
2026 / Volume 6
Legal and Economic Impacts of Globe Pillar Two on South African Oil and Gas Taxation
Authors: Alison Futter and Tracy Johnson
Source: African Multidisciplinary Tax Journal, pp 1–23 (2026)
Impact Assessment of the Taxation of the Informal Sector on Tax Revenue in Togo
Author: AGBE Yaovi Fagda Tchota
Source: African Multidisciplinary Tax Journal, pp 24–40 (2026)
The Impact of Tax Expenditure (TE) on Sustainable Development Goals (SDGs) in Nigeria: An Opportunity Cost Approach — Evidence from Newey-West Regression
Authors: Alhasan Usman, Bilkisu Inuwa Jibril, Sha’awa Mohammed & Nafisa Lawan
Source: African Multidisciplinary Tax Journal, pp 41–72 (2026)
Taxing Informality in Malawi: A Comparative Assessment of Policy Instruments and the Role of Digitalisation
Author: Waziona Ligomeka
Source: African Multidisciplinary Tax Journal, pp 73–94 (2026)
Sustainability Management and Corporate Tax Aggressiveness Among Energy-Intensive Firms in Nigeria
Authors: Akeem Adetunji Siyanbola; Mukail Oyesegun Oyekanmi; Chukwudi Segun Afolabi; Tajudeen Adewale Odetayo; Moses Babatunde Olanisebe and Joshua Kehinde Ogunleye
Source: African Multidisciplinary Tax Journal, (2026), pp. 95–121
Tax Transition in ECOWAS: Leveraging the AfCFTA as a Catalyst for Domestic Resource Mobilization
Author: Youssifou Aguorigoh and Traoré Firdaws Galadima
Source: African Multidisciplinary Tax Journal, (2026), pp. 122–142
Overcoming Cultural and Political Barriers to a Whole-of-Government Approach to Countering Illicit Financial Flows in Africa
Author: Bernd Schlenther & Jeffrey Owens
Source: African Multidisciplinary Tax Journal, (2026), pp. 143–168
Corporate Taxation in Senegal: Reform and Tax Avoidance
Authors: Luisito Bertinelli, Arnaud Bourgain, Seydi Ababacar Dieng & Jean-Paul Diagne
Source: African Multidisciplinary Tax Journal, (2026), pp. 169–196
Non-resource Tax Revenue and Mining Rent Sharing in Africa
Author: Kalo Achille Sanou
Source: African Multidisciplinary Tax Journal, (2026), pp. 197–216
Dynamic Effects of Risk-Based Tax Audits: Evidence from Rwanda
Authors: Hannah Moreno; Naphtal Hakizimana; Orodha Iranzi and Annabel Manley
Source: African Multidisciplinary Tax Journal, (2026), pp. 217–236