African Multidisciplinary Tax Journal
- Publisher
- Juta and Company (Pty) Ltd (Juta's Law Journals)
- ISSN
- 2709-8575
- Country
- South Africa
- Language
- English
- Thematic area
- Business and Finance
About this journal
The 'African Multidisciplinary Tax Journal' is a peer-reviewed academic publication dedicated to exploring the multifaceted nature of taxation in Africa. Its scope encompasses a wide range of disciplines, including law, economics, accounting, finance, and political science, providing a platform for interdisciplinary dialogue and research on tax-related issues within the African context. The journal's objective is to advance the understanding of taxation's impact on individuals, businesses, and governments across the continent, fostering intellectual engagement and promoting informed policy decisions.
Key themes explored in the journal include tax policy and administration, tax law and practice, tax compliance and evasion, tax planning and avoidance, and the role of taxation in development. It delves into critical issues such as the challenges of tax revenue mobilization, the impact of globalization and regional integration on tax systems, the effectiveness of tax incentives and exemptions, and the role of technology in enhancing tax administration. The journal also features comparative studies, examining tax policies and practices across different African countries and exploring regional trends and challenges.
The 'African Multidisciplinary Tax Journal' caters to a diverse audience, including academics, researchers, tax professionals, policymakers, and government officials. Its readership comprises individuals engaged in the study, practice, and implementation of tax policies within Africa and beyond. The journal's interdisciplinary approach and insightful content have made it a valuable resource for understanding the complexities of taxation in the African context, contributing to the development of evidence-based tax policies and practices.
The journal's impact extends beyond academic circles, influencing policy debates, informing legislative processes, and shaping the discourse on taxation within Africa. By fostering dialogue and providing a platform for research dissemination, the 'African Multidisciplinary Tax Journal' plays a vital role in promoting good governance, enhancing tax administration, and contributing to the sustainable development of African economies.
Volumes (16 articles)
Volume 4, Issue 1 (2024)
Volume 3, Issue 1 (2023)
- An Analysis of Gender Equality and Tax Policies in Zimbabwe
- Impact of Implicit Tax on Personal Income Tax Compliance Behaviours
- Impact of Tax Compliance Enforcement Initiatives in Uganda: case Study of the Value-Added Tax Fraud Campaign
- Impact of the AFCFTA on Tax Revenue in Togo
- Proposition for an AFCFTA-based Tax Dispute Court for the Timely Resolution of Commercial Tax Disputes
- Tax Awareness Among Micro-Business Owners in Informal Settings
- Tax Policy, Corruption and Poverty in WAEMU
- What Drives the Tax Compliance Levels of Sole Traders in South Africa?
Volume 2, Issue 1 (2022)
- An Analysis of the Effects of Taxation on Income Inequalities in WAEMU
- An Empirical Evaluation of the Determinants of Property Tax Compliance Rate in Kaduna State, Nigeria
- Assessing Taxpayers’ Awareness on Their Right to Appeal Property Tax Assessment in Mzuzu City – Malawi
- Determinants of Properties Tax Revenues in Sub Saharan Africa: Case of Togo
- Estimating the Property Taxation in WAEMU Countries: an Analysis
- Property Taxation and Efficiency Scores of Metropolitan Municipalities in South Africa
Volume 2021, Issue 1 (2021)
- No articles hosted for this volume yet.