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Jones Bahfri Abanda

Jones

PhD Student

Email: j.b.abanda@qmul.ac.uk

Profile

Thesis Title

Tax Policy Reforms on Tax Compliance: Policy Evolution and Impact on Tax Compliance in Cameroon.

Supervisors

Summary of Research

This research critically examines the historical and institutional evolution of tax policy and its impact on tax compliance in Cameroon from 1922 to the present. It analyses how successive fiscal frameworks, including colonial, post-independence, regional, and international tax regimes, have shaped taxpayer behaviour, administrative effectiveness, and broader fiscal governance. Drawing on archival records, colonial legislation, post-independence tax codes, regional directives, and international tax instruments, the study employs a longitudinal, repeated-measures assessment of tax policy evolution to evaluate compliance behaviour across different historical periods.

Ultimately, it offers a novel analytical framework for understanding persistent tax compliance challenges by demonstrating that they are deeply rooted in inherited patterns of coercion, inequity, and administrative fragility. In doing so, it contributes both a historically grounded explanation of compliance outcomes and a new framework for analysing fiscal governance in developing economies.

Biography

Jones is a PhD Candidate who holds an LL.M. in International Tax Law with Distinction from Queen Mary University of London, an M.Sc. in Tax Administration and Philosophy with Distinction from the University of Douala, a Master's degree in International Public Law, and a First-Class Bachelor's degree in Law and Political Science from the University of Dschang. His doctoral studies are funded by the Commonwealth Scholarship Commission.

Before his doctoral research, Jones built an extensive career within the Cameroonian tax administration. Serving as a Tax Policy Analyst with the Directorate General of Taxes and as a member of the Ministry of Finance's Double Taxation Treaty Commission. Throughout his public service career, he held several key operational positions, including Senior Tax Compliance Officer, VAT Auditor, and Tax Litigation Officer, contributing to tax

administration, compliance enforcement, and revenue policy development. He has also lectured in tax law and taxation at higher education institutions in Cameroon.

Fluent in both English and French, Jones is an enthusiastic lifelong learner with a passion for reading across a wide range of disciplines. Outside academia, he enjoys classical and traditional music, historical documentaries, and films that explore social, political, and historical themes.

Scholarships

  • Commonwealth PhD Scholarship 2023
  • Chevening Scholarship 2020

Teaching Experience

  • Tutor in Tort Law, School of Law, Queen Mary University of London, 2025-2026.
  • Tutor in Contract Law, School of Law, QMUL, 2025-present.
  • Lecturer in Tax law 2018-2020, Higher Institute of Professional Management Studies, Douala.

Public Engagement

  • Organising the Queen Mary PhD in Law Conference. “Law and Inclusivity”, 17-19 June 2025.
  • PhD in Law Student Representative (2024-2025), QMUL.
  • Tax modifications of the 2020 Finance Law, Douala, Cameroon.

Presentations

  • Tax Research Network, QMUL, 7-9 September 2026.
  • CSC’s 65th Anniversary Impact Showcase Reception, London, 20 Nov. 2024.

Research

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