Overview of the Journal
Academic journals play a critical role in the dissemination of knowledge, advancement of research, and development of scholarly communities. Universities across the world establish academic journals to promote intellectual discourse and enhance institutional research visibility. In recognition of this role, the Department of Management Sciences, Federal University Dutse (FUD), Jigawa State, Nigeria established the African Journal of Finance, Taxation, and Fiscal Policy (AJFTFP).
The increasing complexity of fiscal governance, tax reforms, and financial regulation across Africa has generated significant academic interest in these fields. AJFTFP provides a premier scholarly platform for empirical and theoretical research addressing these critical issues while strengthening the research profile of Federal University Dutse.
Vision Statement
To be a leading African journal advancing cutting-edge research, intellectual scholarship, and policy dialogue in finance, taxation, and fiscal policy.
Mission Statement
To publish high-quality peer-reviewed research that promotes evidence-based fiscal policy, strengthens tax systems, and enhances financial governance in Africa and globally.
Key Objectives
- Original Research: Publish innovative, high-impact research in finance, taxation, and fiscal policy.
- Interdisciplinary Focus: Connect fiscal governance, economics, tax law, and corporate finance.
- Evidence-Based Discourse: Address tax gaps, illicit financial flows, and public debt sustainability.
- Scholar-Policymaker Synergy: Facilitate active collaboration between academia, revenue authorities, and policymakers.
Aims & Scope
AJFTFP welcomes original research papers, systematic review articles, policy analyses, case studies, and book reviews across Management Sciences and related disciplines:
Taxation & Law
- • Direct and indirect tax compliance
- • Electronic tax filing & tax audits
- • Tax avoidance and base erosion
- • Constitutional and tax law reforms
Fiscal Policy & Public Debt
- • Fiscal federalism & revenue sharing
- • Sovereign & subnational debt ceilings
- • Government budget optimization
- • IPSAS & Treasury Single Account
Digital & Green Economy
- • E-commerce & digital services tax
- • AI in tax auditing and fraud detection
- • Carbon taxation and green finance
- • Extractive industry taxation
Corporate Finance & Governance
- • Capital structure and asset pricing
- • Financial reporting and auditing standards
- • Transfer pricing in multinational firms
- • Entrepreneurial and MSME financing
Symbolism of the Journal Seal
Circular Structure
Represents academic unity, collaboration, scholarly continuity, and institutional credibility.
Golden African Map
Signifies geographical focus, African scholarship promotion, and economic potential.
Arrow & Bar Chart
Symbolizes economic growth, fiscal expansion, revenue mobilization, and statistical rigor.
Currency Symbols
₦, $, €, £, and K representing domestic African currencies and international markets.
Coin Stacks
Represent government revenue yield, tax mobilization, and public financial management.
Radiating Pattern
Symbolizes intellectual illumination, academic enlightenment, and societal research impact.
Indexing & Digital Preservation
AJFTFP is built in full compliance with the Directory of Open Access Journals (DOAJ) standards, Crossref DOI registry, and PKP Preservation Network: