THE African Tax Administration Forum (ATAF), in collaboration with Juta and Company Ltd, on Thursday launched Volume 3 of the African Multidisciplinary Tax Journal (AMTJ).
The annual, double-blind peer-reviewed journal showcases exceptional research papers spanning the entire spectrum of taxation research.
With a distinctive focus on Africa, the AMTJ aims at being the source of original, evidence-based and policy-relevant multidisciplinary research in all areas of taxation.
The AMTJ also bridges the gap between academic researchers, policymakers, and tax practitioners across the continent.
It serves as a reference point for researchers, government officials, policymakers and influencers working on taxation in Africa.
The AMTJ is the brainchild of the African Tax Research Network (ATRN) annual congress. It accepts papers presented at the congress, as well as those that were not presented but focus on taxation.
The network encourages submissions of research papers utilizing various research methods, including theoretical, analytical, empirical, experimental, and field studies in all areas of taxation.
Volume 3 of the AMTJ comprises 16 papers, including 12 in English and 4 in French. These papers explore diverse aspects of taxation, providing valuable insights and practical recommendations relevant to the African tax system. The issues focused on include:
· What is the impact of the AfCFTA on customs revenue?
· What drives tax compliance in sole traders?
· How does aid granted during conflicts affect revenue mobilisation?
· Does the increase in royalty tax rates reduces under-reporting in the mining sector?
· Would a Tax Dispute Court help with timely Resolution of Commercial Tax Disputes in the AfCFTA?
· How effective is technology in increasing tax compliance?
“Volume 3 of the African Multidisciplinary Tax Journal represents an important milestone in our ongoing efforts to advance tax research and practice in Africa,” said Caroline Mutayabarwa, the manager of Tax Academy at ATAF.
“These papers offer invaluable insights and recommendations that can contribute to the development and improvement of the African tax landscape. We invite researchers, policymakers, and tax practitioners to engage with this volume and contribute their own research for future editions.”