Vol. 1 No. 1 (2026): Maiden Edition
Themes Accepted for the Maiden Edition
Authors and researchers are invited to submit papers addressing critical theoretical, empirical, and policy questions in the following subject tracks:
Tax Policy & Administration
Direct and indirect taxes, e-taxation, tax compliance, taxpayer psychology, transfer pricing, and revenue mobilization in developing economies.
Fiscal Federalism & Public Debt
Intergovernmental fiscal relations, sub-national debt sustainability, revenue sharing formulas, public financial management, and budgeting reforms.
Corporate Finance & Governance
Capital structure, corporate financial reporting, earnings management, auditing quality, and financial sector stability in Africa.
Environmental & Digital Taxation
Carbon taxation, green fiscal incentives, artificial intelligence in tax auditing, and taxation of cross-border digital transactions.
Submission Requirements
- Word Limit: 6,000 – 8,000 words
- Abstract: Max 250 words + 4–6 keywords
- Referencing Style: APA 7th Edition
- Plagiarism Limit: Turnitin < 15% similarity
- Review Process: Double-blind (1–4 weeks)
- Publication Fee: ₦40,000 upon acceptance