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Vol. 1 No. 1 (2026): AJFTFP
Jan 31, 2026 • 6 Articles • Department of Management Sciences, FUD
Original Research
Open Access
Digital Tax Administration, Compliance Costs, and Revenue Mobilization in Emerging African Economies
This paper examines the econometric relationship between digital tax administration platforms, taxpayer compliance burden on micro-enterprises, and non-oil revenue yield across Sub-Saharan African economies...
Original Research
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 and debt sustainability...
Policy Analysis
Open Access
Tax Incentives, Capital Flight, and Corporate Governance in African Extractive Sectors
Evaluating the net welfare benefits of pioneer tax status, capital allowances, and discretionary tax holidays in natural resource exploitation across West and Central Africa...
Original Research
Open Access
Environmental Taxation and Carbon Emission Abatement in Developing Economies
Investigating the double-dividend hypothesis of green taxation in developing nations, with empirical findings on emissions abatement and sustainable employment...
Original Research
Open Access
Value Added Tax (VAT) Revenue Productivity and Informal Sector Formalization: Evidence from West Africa
Using an SVAR approach, this study models the elasticity and buoyancy of Value Added Tax collections in the presence of large informal economies in ECOWAS...
Original Research
Open Access
Artificial Intelligence in Tax Auditing and Fraud Detection: An Empirical Evaluation of Revenue Authority Systems
Evaluating the predictive accuracy of machine learning classifiers in identifying high-risk corporate tax evasion patterns across emerging market revenue agencies...