About the Journal
The African Journal of Customs and Fiscal Studies (AJCFS) serves as a biannual peer-reviewed outlet for
the stimulation of first-rate research on both theoretical and empirical aspects of customs and taxation. The
scope of AJCFS is broadly interpreted to include such areas as policy, law and administration in relation
to customs, regional integration, international trade and taxation at different tiers of government.
The Editorial Board of AJCFS now wishes to invite submissions of original research results from both the
academia and practice in the form of journal papers. A manuscript submitted for consideration by AJCFS
Editorial Board must neither have been published nor be under consideration for publication elsewhere,
either in part or in its entirety.
The Editorial Board is seeking contributions to cover the following themes or related themes:
— Tax administration and compliance
— International taxation and transfer pricing
— Taxation policy and reforms
— Customs modernization and trade facilitation
Secretary
AJCFS Editorial Board
P. O. Box 9321, Dar es Salaam - TANZANIA
ajcfs@tra.go.tz
Current Issue
Vol. 5 No. 1 (2025): AJCFS
This study employs both documentary review and field research to explore the organizational structures of tax administrations. We review the literature relating to thirty-four OECD and twenty-one non-OECD tax jurisdictions for a period from 2008 to 2025 to discern the best practices. We conduct desk research on five East African Community partner states’ tax administrations and conduct benchmarking visits to four African countries.
Published:
2025-11-05
Full Issue
