ISSN: Pending (NLN Registered) Frequency: Quarterly (Jan, Apr, Jul, Oct) Open Access CC BY 4.0
Peer-Reviewed Academic Journal • Quarterly Publication

African Journal of Finance, Taxation, and Fiscal Policy

Department of Management Sciences, Federal University Dutse, Jigawa State, Nigeria

Editor-in-Chief: Prof. Nasiru Musa Yauri
Review: 1–4 Weeks (Double-Blind)
Plagiarism: < 15% (Turnitin)
Official AJFTFP Seal
Official Seal of Academic Excellence
Finance • Taxation • Fiscal Policy
Indexing & Standards: DOAJ & Google Scholar Ready
DOAJ Standards Google Scholar AJOL Track Crossref DOIs PKP / LOCKSS APA 7th
About The Publication

Advancing African Fiscal Scholarship

The African Journal of Finance, Taxation, and Fiscal Policy (AJFTFP) is a quarterly, peer-reviewed academic journal published in January, April, July, and October by the Department of Management Sciences, Federal University Dutse (FUD), Jigawa State, Nigeria.

AJFTFP publishes high-quality original research and review articles across accounting, corporate finance, taxation, public sector financial management, and fiscal policy.

Our Vision

To be a leading African journal advancing impactful research, intellectual discourse, and policy dialogue in finance, taxation, and fiscal governance.

Our Mission

To publish rigorous, evidence-based research that strengthens African tax systems, optimizes revenue yield, and enhances financial governance.

Featured Research

Current Issue Highlights

View Full Issue
Vol. 1 No. 1 (2026) Open Access
Digital Tax Administration, Compliance Costs, and Revenue Mobilization in Emerging African Economies
This paper examines the econometric relationship between digital tax platforms, compliance burden on micro-enterprises, and non-oil revenue yield across Sub-Saharan African economies...
Vol. 1 No. 1 (2026) Open Access
Fiscal Federalism, Resource Allocation, and Sub-National Debt Sustainability in Nigeria
An empirical assessment of the horizontal and vertical revenue allocation formulas in Nigeria and their implications for state-level internally generated revenue (IGR) mobilization...
Vol. 1 No. 1 (2026) Open Access
Tax Incentives, Capital Flight, and Corporate Governance in African Extractive Sectors
Evaluating the net benefit of pioneer tax status and discretionary tax holidays in natural resource exploitation across West and Central Africa...
Core Coverage

Principal Subject Areas

Taxation & Administration

Direct/indirect taxes, compliance, audit, electronic filing, and digital economy taxation.

Fiscal Policy & Public Finance

Fiscal federalism, public expenditure, debt management, and revenue mobilization.

Corporate Finance & Governance

Financial reporting, auditing, capital structure, and business analytics.

International & Green Taxation

Cross-border taxation, transfer pricing, carbon taxes, and trade agreements.

Call for Papers Vol. 1 No. 2
Submissions Open: April 2026 Issue

Manuscripts invited from academic staff, scholars, and fiscal policy practitioners.

  • Deadline: March 25, 2026
  • Word Count: 6,000 – 8,000 words
  • Style: APA 7th Edition
  • Fee: ₦40,000 (upon acceptance)
Submit Manuscript Now