Journal of
Accounting and Taxation

  • Abbreviation: J. Account. Taxation
  • Language: English
  • ISSN: 2141-6664
  • DOI: 10.5897/JAT
  • Start Year: 2009
  • Published Articles: 148

The development of a scale to measure SMEs tax compliance in Nigeria: An adaptation of Fischer's model

July-September 2021 - Vol 13 Num. 3

This study aims to investigate the reliability and validity of a new version of the tax compliance scale. The new scale extended the Fischer’s et al model of tax compliance by drawing more constructs and question items from the theoretical literature review, empirical results of the previous studies and similar...

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The development of a scale to measure SMEs tax compliance in Nigeria: An adaptation of Fischer's model

July-September 2021

Olusegun Vincent

An empirical investigation of the audit expectation gap: Evidence from Cameroon

July-September 2021

Lazarus Elad Fotoh, Johan Ingemar Lorentzon and Michael Forzeh Fossung

Does the importance of relevance and faithful representation differ between GAAP and tax reporting? A discussion of the trade-offs between cash-basis, accrual-basis, and fair value accounting methods

July-September 2021

Sarah C. Lyon, Timothy Kelley, Loren Margheim

Taxing the informal sector through presumptive taxes in Zimbabwe: An avenue for a broadened tax base, stifling of the informal sector activities or both

July-September 2021

Favourate Y. Sebele Mpofu

Influencing factors of accounting practices: a case study of New Zealand

July-September 2021

Ujjal Mondal

July 2013

Role of the agency theory in implementing management's control

Mohammad Namazi

September 2014

The market impact of mergers and acquisitions on acquiring firms in the U.S.

Ronald Stunda

September 2013

Evaluating taxpayers’ attitude and its influence on tax compliance decisions in Tamale, Ghana

Abubakari Abdul – Razak and Christopher Jwayire Adafula

July 2013

The contextual framework of corporate income tax evasion

Paula Fukofuka

September 2013

A study on utilization of shipping agency services with special reference to console shipping services, India Private Limited at Tirupur City

Govind Samy

June 2010

A new tax technology: The Brazilian experience with a general bank transactions tax

Marcos Cintra

February 2012

Capital market as a veritable source of development in Nigeria economy

Josiah Mary, Samson. A. Adedinran and Akpeti. O. Elizabeth.

June 2011

The effect of value added taxes on the Indian society

Ravindra Tripathi, Ambalika Sinha and Sweta Agarwal

July 2009

A critical review of Fischer tax compliance model: A research synthesis

Gerald Chau and Patrick Leung

July-September 2021

An empirical investigation of the audit expectation gap: Evidence from Cameroon

Lazarus Elad Fotoh, Johan Ingemar Lorentzon and Michael Forzeh Fossung