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The African Multidisciplinary Tax Journal (AMTJ ) is an annual, applied scientific journal that is double-blind peer-reviewed. The journal publishes original high-quality research papers that use analytical, empirical and contemporary methods across the whole spectrum of taxation research. It is an initiative of the African Tax Administration Forum (ATAF), an international organisation that acts as a platform for promoting co-operation, knowledge sharing and capacity building among African revenue administrations (RAs) thereby reducing duplication of work. From its inception in 2009, when it was formally launched in Kampala, Uganda, ATAF has grown in stature and in influence. Today, ATAF is an important voice in taxation globally with its membership at 40 African tax administrations.