The second volume of the AMTJ contains 16 papers, featuring 27 authors from diverse backgrounds including: African Tax administrations, Ministries of Finance, academia, policymakers private sector and researchers.
PRETORIA – After the success of Africa’s first ever multidisciplinary tax journal, the African Tax Administration Forum (ATAF) is launching volume 2 of the AMTJ on 24 May 2022. The AMTJ builds on the 6 years existence of the ATAF’s African Tax Research Network (ATRN) which was officially launched in September 2015 in Cape Town South Africa.
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. The AMTJ aims to be a reference point for tax administrations, government officials, researchers, thought leaders, decision-makers, influencers, and policymakers working on domestic resource mobilisation (DRM) in Africa.
The second volume of the AMTJ builds on the successful launch of the AMTJ in March 2021, which is in partnership with Southern African publisher Juta. A total of 167 participants from 44 countries attended the inaugural launch.
The first edition of the AMTJ contained 16 articles touching on topics including value added tax, tax and gender, digitalisation, tax compliance, use of ICT in tax, fiscal policy, customs revenue, VAT refunds and carbon tax. The articles, authored by over 20 researchers, were rigorously critiqued by a team of over 15 editors and reviewers from various disciplines related to taxation.
The second volume also contains 16 papers, featuring 27 authors from diverse backgrounds including:
- African Tax administrations’ Heads of Research, Planning and Statistics
- Tax officials from Ministries of finance,
- Policymakers from various government departments working on or interested in fiscal policy
- Researchers in academia, research institutes, international organisations, private sector and other practitioners.
Most of the papers in volume 2 of the AMTJ, emanate from the 6th ATRN Annual Congress which was virtually hosted by Kenya Revenue Authority (KRA). The papers tackle several topics in the field of taxation including:
- The use of technology in African tax administrations,
- Property taxes in Africa,
- Taxation and income inequality
- Country specific studies on property tax in Africa
- Tax coordination in WAEMU,
- Informal sector taxation
- Taxpayer tights
- Tax compliance
Authors are encouraged to submit papers to the 7th ATRN Annual Congress to be held in later in the year. They are also encouraged to submit papers to the AMTJ through its portal for consideration in the 3rd volume of the Journal whose production will start later in the year. The papers underwent a meticulous peer-review process through 26 experts who form part of the AMTJ Editorial Board.
The journal is published in three languages (French, Portuguese and English) and can be accessed digitally or in print via Juta’s Jutastat Evolve platform or the ATAF website.