Journal of
Accounting and Taxation

  • Abbreviation: J. Account. Taxation
  • Language: English
  • ISSN: 2141-6664
  • DOI: 10.5897/JAT
  • Start Year: 2009
  • Published Articles: 203

Robot taxation: The scrapping of automated checkout machines

April-June 2024 - Vol 16 Num. 2

This paper examines the recent trend among major retailers to scrap self-checkout machines in favor of returning to human cashiers, exploring the underlying reasons beyond customer dissatisfaction and inventory shrinkage. Through quantitative analysis of tax incentive reversals and their impact on capital investment...

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Robot taxation: The scrapping of automated checkout machines

April-June 2024

Bret Bogenschneider

Managing, measuring, and reporting geopolitical risk exposure: New challenges and current evidence

January-March 2024

Dennis Voeller

Do firm-specific factors moderate the impact of COVID-19 on firm performance? An empirical study from listed companies in North America

January-March 2024

Kousay Said

Quantitatively immaterial audit misstatements matter qualitatively

January-March 2024

Audrius Masiulevicius

The impact of IFRS 9 on listed companies in China

January-March 2024

Cristiane Benetti, Joshua Onome Imoniana Cao Yuqing, Renato Guimaraes and Luciane Reginato  

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

The relative informativeness of GAAP and pro forma earnings announcements in France

Francois Aubert

February 2012

Analysis of the effectiveness of capital expenditure budgeting in the local government system of Ondo State, Nigeria

Olurankinse Felix

July 2009

Goodwill impairment after business combination among Jordanian shareholding companies

Husam Al-Khadash and Asmahan Y. Salah

April-June 2024

Robot taxation: The scrapping of automated checkout machines

Bret Bogenschneider

September 2011

Design and development of credit rating model for public sector banks in India: Special reference to small and medium enterprises

Srinvas Gumparthi, Swetha Khatri and V. Manickavasagam