African Tax and Customs Review (ATCR) is a Quarterly Review dedicated to high quality scholarly and technical articles on Taxation, Customs, Fiscal Policy and Management, Public Finance and related disciplines. The main objective of ATCR is to provide a platform for policy makers, scholars, practitioners, experts, academicians, and researchers to share contemporary thoughts in these fields. While the general layout of ATCR largely conforms to a typical format of an academic journal, its substance encompasses much more. The contents of this Quarterly Review include research articles, tax policy reviews, tax rulings, expert opinions and emerging issues. In this respect, ATCR aims to be a thought leader in Taxation, Customs, Fiscal Policy and Management, Public Finance and related disciplines in Africa, and a reference point for the rest of the world on these critical disciplines. The key mission of ATCR is therefore, to avail a platform for use by researchers, scholars, academicians, experts and practitioners who seek to investigate, more deeply and incisively, the emerging frontiers of Tax and Customs Policy and Administration in Africa. By so doing, they should be in a much better position to design and utilize homegrown research approaches and tools capable of confronting the continent's fiscal challenges.
Mumbua F., Nekesa M.