Principal Thematic Tracks
The journal welcomes high-quality manuscripts with solid theoretical grounding, robust empirical methodologies, or actionable policy insights in:
Track 1: Taxation & Revenue Mobilization
Direct/indirect taxation, tax compliance, electronic tax filing, informal sector taxation, tax expenditure evaluation, and transfer pricing in African economies.
Track 2: Fiscal Policy & Public Debt
Fiscal federalism, intergovernmental revenue sharing, sub-national debt sustainability, sovereign debt management, and public expenditure efficiency.
Track 3: Corporate Finance & Governance
Financial reporting quality, corporate tax avoidance, capital structure, forensic accounting, auditing standards, and banking sector stability.
Track 4: Green & Digital Fiscal Policy
Carbon taxation, environmental fiscal reforms, AI and machine learning in tax fraud detection, and the regulation of digital assets and cross-border transactions.
Manuscript Specifications:
- Word Count: 6,000 to 8,000 words (including tables, figures, abstract, and references).
- Abstract & Keywords: Structured abstract of max. 250 words, with 4–6 keywords and JEL classification codes.
- Citation & Style: Complete adherence to APA 7th Edition.
- Originality & Ethics: Submissions must be original and exhibit less than 15% similarity on Turnitin.
- Charges: Initial Assessment/Review Fee: ₦10,000; Publication Fee (upon acceptance): ₦30,000 (Total: ₦40,000).