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
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
PREVIEW
Pre-published open-access articles now available.
Sixteen articles in total expected to be published in September 2026
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)
Taxation in the Digital Economy and the Challenges of the Mozambican Tax System
Authors: Milton Acácio Langa, Gilberto Leopoldo de Mata Solomone, Jerónimo Paulo Uamba & Manuel Augusto Franque Bento
Source: African Multidisciplinary Tax Journal, (2026)
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)
Governance and Tax Revenue Mobilisation in Benin
Authors: Hounmenou Mahoutondji Jonas & Honlonkou Albert N’lédji
Source: African Multidisciplinary Tax Journal, (2026)
Potential of Tax Resources in WAEMU Member States: Estimating the VAT Gap and Its Determinants
Author: Isaac Amedanou
Source: African Multidisciplinary Tax Journal, (2026)
Examining the Convergence of Fiscal Effort Among Municipal Administrations in Benin
Authors: Calixe B. Alakonon, Alastaire S. Alinsato & Laurent M. Hounsa
Source: African Multidisciplinary Tax Journal, (2026)
“Best Practices” Under Influence: Political Ideology, Tax Design and Mining Rent Sharing in the Copper Industry
Authors: Isaac Amedanou, Yannick Bouterige & Bertrand Laporte
Source: African Multidisciplinary Tax Journal, (2026)
Assessing Excise Tax Gaps in Zambia: Unlocking Revenue Potential for Fiscal Sustainability
Authors: Evaristo Mwale, Ezekiel Phiri & Kelvin Mpembamoto
Source: African Multidisciplinary Tax Journal, (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, (2026)