Abbreviation: J. Account. Taxation
Start Year: 2009
Page 1 of 4, showing 20 records out of 77 total, starting on record 1, ending on 20
DOI: 10.5897/JAT2016.0224[Article Number: 543F48362195]
Taxation has gained considerable attention in the past few year and lot of studies have been done on tax evasion and tax compliance. This study assesses the level of tax and identifies factors that shape tax morale in Mauritius. A self-developed questionnaire was distributed to 250 randomly respondents and a logistic regression analysis was used to analyse data collected. A high degree of tax morale is required to... Read more.
DOI: 10.5897/JAT2016.0225[Article Number: 85AF14D61786]
Tax is the income which is paid to the government in order to fulfill the need of the public. However tax evasion is the act of not paying the tax by use of illegal ways. Allingham and Sandmo being the first researchers studying the tax evasion found a relationship of tax evasion with low penalty fees and a low detection. The tax evasion basically is affected by various factors but it also affects many economic factors.... Read more.
DOI: 10.5897/JAT2016.0228[Article Number: 47BCE9561789]
The purpose of this study is to identify the factors affecting the capital structure of UK quoted companies during 2000-2012, based on the main theories of capital structure. We try to find out which of these theories (trade-off theory, agency cost theory, pecking-order theory) are best suited for empirical explanation of the capital structure of the UK firms. Therefore, the case for consideration in this study is to... Read more.
DOI: 10.5897/JAT2016.0226[Article Number: 0A7FBCA61224]
The Nigerian tax reform in the early 1990s was a fallout of market reform in the mid- 1980s, while the structural adjustment program (SAP) piloted a transition to market driven economy where emphasis is laid on market forces with minimal government intervention, hence, the introduction of Value Added Tax (VAT) in 1994. This study empirically examined the impact of VAT on the level of economic activities in Nigeria from... Read more.
DOI: 10.5897/JAT2016.00235[Article Number: 4ADDC8561302]
This paper explores the potentially harsh impact of the bulk sales provisions of New York State’s Tax Law on the purchaser of assets (either personal, intangible or real) from a sales tax vendor other than in the ordinary course of business. The author also points out that New York is not alone in its treatment of these types of transactions. Key words: Bulk sales, sales tax, sales tax vendor, personal... Read more.
DOI: 10.5897/JAT2016.0223[Article Number: F8D02D161011]
The use of decision aids could potentially improve auditor’s decision making by assuring that the correct hypothesis is available for the auditor to consider when employing analytical procedures. Previous research has shown that auditors have limited ability to generate error explanations on their own. The purpose of this study is to synthesize the literature for the development of decision aids for... Read more.
DOI: 10.5897/JAT2016.0233[Article Number: 2BFE02660733]
The study investigates the impact of R&D activity on operational performance of small- and Medium-sized Enterprises (SMEs). Prior studies have indicated that R&D activity improves market performance of large listed companies in advanced economies. We extend the research objective on the operational performance of SMEs in the small open Greek economy in which SMEs are normally not listed companies operating in a... Read more.
DOI: 10.5897/JAT2016.0232[Article Number: B27951F60318]
Inadequate cash flow constitutes the major reason for most corporate failures. However, absence of empirical evidence on value added tax (VAT) effect on corporate cash flow in different industries means that cash flow implications are often ignored by VAT policy makers. This study examines the relationship between VAT and firms’ cash flow in various sectors of the economy within the context of an emerging economy.... Read more.
DOI: 10.5897/JAT2016.0218[Article Number: CE8724258918]
This study examines the relationship between corporate tax avoidance (CTA), earnings management (EM) and corporate social responsibility (CSR) within a context of an emerging economy. The study employs system methods of moments (GMM) and logistic regression to establish whether firms in Ghana manage earnings and avoid tax to finance corporate social responsibility. The results show that almost all the firms sampled have... Read more.
DOI: 10.5897/JAT2015.0203[Article Number: CDE78C757567]
The aim of the present paper is to examine the association between corporate governance practices and the extent of tax evasion for the Greek listed companies when they operated in an accounting environment characterized by a high level of book-tax conformity. The results suggest that tax evasion is lower when the chairman of the board is also the owner of the company. A strong negative association is also reported... Read more.
DOI: 10.5897/JAT2015.0188[Article Number: 1F3FFE255383]
This work aimed at assessing the non- financial measures of performance of deposit money banks in Nigeria. The population of the study comprised the entire 21 banks listed on the Nigerian stock exchange as at December, 2013. The study employed expos - factor research design; data were collected from a sample of nine (9) deposits money banks. Content analysis method was employed, with the use of scoring and grading... Read more.
DOI: 10.5897/JAT2015.0192[Article Number: 91C432955386]
The study examines the effect of two instructional design formats on performance scores in introductory accounting when learning the accounting equation. The conventional split-source instructional design and the integrated instructional design were used in an experiment administered to two groups of students. Sixty-four students enrolled in introductory accounting participated in the study. Results of performance... Read more.
DOI: 10.5897/JAT2015.0182[Article Number: 9A5352054234]
The current study investigates the specific factors associated with internal audit effectiveness in the Greek business environment. Empirical evidence was collected by means of a mailed survey. Factor Analysis and regression analysis are used in order to illustrate the gathered information. The findings indicate that the main factors affecting internal audit effectiveness are: (1) quality of internal audit, (2)... Read more.
DOI: 10.5897/JAT2015.0186[Article Number: F54789B54236]
Changes in tax auditing procedures, tax administration and generally in tax policy have attracted the attention of researchers in recent years. The aim of this study is to examine the relationship between tax audit effectiveness, tax legislation and the use of specialized information system tools. We use the ability of public tax auditors to track tax infringements as a measure of tax audit effectiveness. Over two... Read more.
DOI: 10.5897/JAT2015.0179[Article Number: CF7E13153852]
Even though Africa has constantly emphasized the need to reduce deficit financing through mobilization of more internal revenues, this has not been achieved. Perhaps encouraging voluntary tax compliance can improve internal revenue mobilization. This study explores the relationship between ethical orientation and tax compliance and finds that ethical persons are generally more tax compliant than unethical persons but... Read more.
DOI: 10.5897/JAT2015.0175[Article Number: EA7F26053854]
Studies on economic growth have provided insights into why states grow at different rates over time. Most recently, endogenous growth economics asserts that government expenditure and taxation will have both temporary and permanent effects on economic growth. The debate on the effectiveness of taxes as a tool for promoting growth and development remains inconclusive. Against this background, this study sought to... Read more.
DOI: 10.5897/JAT2015.0183[Article Number: A29035A53058]
Many countries have adopted a taxpayer charter or equivalent, which governs the relationship between taxpayers and tax authorities. However, little is known about the extent to which these charters are constructed in accordance with widely accepted fairness dimensions, as well as the relative importance of taxpayer charter rights within each fairness dimension. This research investigates the Canadian taxpayer charter... Read more.
DOI: 10.5897/JAT2015.0168[Article Number: 3C0AC0A53064]
Compensation incentive schemes are mainly driven by the need to align owner-manager interests in the real corporate world of separation of ownership and control. We find that the role of taxes and its implication for employees’ compensation is, at best, evidently inconclusive in the compensation-taxation literature. Using a literature review/synthesis of the existing research approach, we begin by identifying... Read more.
DOI: 10.5897/JAT2015.0178[Article Number: 0A3F22B53072]
Management accounting in recent times, and perhaps rightly so, has begun to gain recognition as a profession separate and complimentary to financial accounting. Evidence exists to suggest that management accountants are exposed to a unique set of ethical challenges within industry and that a significant high number of management accountants have engaged in unethical practices in performing their jobs. For the accounting... Read more.
DOI: 10.5897/JAT2015.0169[Article Number: 40CB24F51422]
Auditing has become a critical indispensable part of business and corporate life in today’s world and it is receiving great entrenchment in national legal status of almost every nation. However, there are evidences that suggest that users of financial statements and the public at large do not have knowledge about auditors’ responsibilities and this has resulted in what has become known as audit expectation... Read more.
Page 1 of 4, showing 20 records out of 77 total, starting on record 1, ending on 20