African Tax and Customs Review (ATCR) is a double-blind, peer reviewed and fully refereed international Review, sponsored and published by Kenya Revenue Authority through its premier school, the Kenya School of Revenue Administration (KESRA). ATCR is a Quarterly Review that publishes research papers, policy reviews, expert opinions, tax rulings, and emerging issues in all aspects of taxation, customs, public finance, and fiscal policy and management. ATCR publishes original papers, conceptual frameworks, review papers, analytical and simulation models, case studies, empirical research, technical notes, and book reviews. Special issues devoted to emerging themes in Taxation, Customs, Public Finance, and Fiscal Policy and Management will occasionally be published. Innovations and research strategies, tactics and tools of both theoretical and practical nature are welcome. ATCR is a culmination of more than one decade of discussions among Revenue Authorities, tax policy makers, practitioners, scholars, academicians, and experts in Africa about the need to create a research platform to strengthen revenue mobilization efforts in the continent. The unveiling of ATCR is therefore, to say the least, a most welcome development in Africa's fiscal research landscape.
ATCR is published in both print and online versions.
Online ISSN: 2664-9535
Print ISSN: 2664-9527