Journal of
Accounting and Taxation

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

JAT Articles in press

Article in Press

Utilization of Personal Tax Relief Schemes: An empirical analysis in the context of tax evasion

This study departs from focusing on the level of tax relief utilization by focusing on the factors contributing to the low trends and how utilization of personal tax relief can influence tax evasion from the. premises of the AS theory. This study considered respondents working within the formal sector of Ghana. Data was collected through the use of questionnaire after the stratified sampling technique was used to select...

Author(s):Mavis Pobbi, Samuel Gameli Gadzo, Emmanuel Atta Anaman and Philip Yamoah Essel

Article in Press

ACCOUNTING INFORMATION AND DIVIDEND PAYOUT PREDICTION IN NIGERIAN LISTED MANUFACTURING FIRMS

Investors’ curiosity on the worth of their investment could be resolved with the availability of sufficient information in predicting their returns and security. Several studies linked dividend payout to the performance of manufacturing firms in Nigeria but a few considered information as a signal to performance not necessarily to dividend. This paper examined the usefulness of accounting information in predicting the...

Author(s):Grace Oyeyemi OGUNDAJO Patrick Enyi ENYI Ishola Rufus AKINTOYE Samuel Olajide DADA

Article in Press

Credit Risk Management and Profitability: Empirical Evidence on Ethiopian Commercial Banks

Effective credit risk management is very significant to the health of commercial banks. It has an opportunity of either running or ensuring the nourishment and growth of the bank. The study assessed the impact of credit risk management on the profitability commercial banks in Ethiopia. Secondary data was gathered from National Bank of Ethiopia (NBE) for ten year periods (2008-2017). The study adopted Correlation analysis...

Author(s):Shibiru Tade Kidane

Article in Press

RELATIONSHIP BETWEEN FIRMS’ FINANCIAL PERFORMANCE AND STOCK RETURN FOR FIRMS LISTED AT NAIROBI SECURITIES EXCHANGE

The aim of this study was to examine the relationship between financial performance and stock returns for firms listed at the Nairobi Securities Exchange (NSE). The study used a descriptive research design and targeted a population of 67 firms listed at the NSE. The study used only secondary data, which covered a period of 5 years from 2011 to 2015. The study employed Ordinary Least Square (OLS) Regression method to...

Author(s):Ndirangu Ngunjuri and James M. Karanja.

Article in Press

Towards a post- revolutionary Islamic concept of taxation in Tunisia

This research focuses on studying and analyzing how far the establishment of a system for optimal retrieval, and dual based on two pillars, tax and Zakah allows to increase the tax revenue of the country. Thus, this study allows us to identify a set of factors that characterize the quality of the tax system (simplicity, equity, efficiency and fiscal neutrality) and may influence the country's tax revenues. We will try,...

Author(s):Souhir ABID and Saïda DAMMAK

Article in Press

TRANSFER PRICING IN INDIA - EMPIRICAL STUDY

The growth in number and size of MNCs has brought a number of opportunities, a part from faster economic development. At the same time, the MNCs have also brought a number of problems to face. The scope of MNCs has widened in recent years so much that now more than 60% of the international transactions of the globe belong to MNCs. This has constrained the governments to keep in place proper mechanism to plug the leakage of...

Author(s):Jabiulla

Article in Press

Social and environmental disclosures and holistic growth in the positive accounting theory (pat) view

This study examines firm social and environmental disclosure, and holistic growth using the Positive Accounting Theory. Specifically, the study investigates the relationship that exists between firm social responsibility and return on asset, leverage, as well as firm size. The data for this study were collected from secondary source which were obtained from the audited financial statements as well as accounts of the...

Author(s):Fasua Henry Kehinde

Article in Press

TAX TREATMENT OF RECHARGES UNDER TURNOVER ASSESSMENT UNDER THE COMPANIES INCOME TAX ACT

The object of this article is to examine an issue that has caused so many controversies in Nigeria in the last decade i.e. Tax Treatment of Recharges on Assessment based on Turnover in cross border transactions. The Federal Inland Revenue Service (FIRS) has the discretion to subject a fair and reasonable percentage of the Turnover of a company to tax at the rate of 30% thus giving rise to an effective tax rate of 6%. Where...

Author(s):Ukpebor Maxwell

Article in Press

MODERATING EFFECT OF AUDIT COMMITTEE ON THE RELATIONSHIP BETWEEN BOARD DIVERSITY AND EARNINGS MANAGEMENT OF BANKS IN

Purpose: The increasing need for improved quality of financial reporting is becoming a key challenge for stakeholders in the Nigerian corporate setting because of the consistent failure being witness by many organization. The presence of loan loss provision in the banking sector has paved way for managers to manipulate accounting earnings which has compel the need for this research in order to examine factors that could...

Author(s):FAROUK ADEIZA MUSA and Aminu Isa Muhammad

Article in Press

Tax Audit and Tax Compliance

The study focused on tax audit and tax compliance, so as to be able to determine how tax compliance is influenced by tax audit. The population was a hundred persons comprised of staff forty staff of the Edo State Federal Inland Revenue Service (FIRS), forty civil servants and twenty private practitioners. Sample size was determined using the Yamane (1967) formula. Data was gathered by means of questionnaire distributed...

Author(s):ALADE Felix Ogheneochuko

Article in Press

Corporate income tax (CIT) collection in large taxpayer office Afghanistan revenue department current status and economic growth for improvement

The purpose of this study is to explore the current status of the collection of Corporate Income Tax (CIT) in the Large Taxpayer Office of the Afghanistan Revenue Department (ARD) as well as suggestions for future improvement. Also, certain aspects of social and economic development in Afghanistan during the recent years would also be covered in the discussions due to their contributing effects on the current status. The...

Author(s):NAWAZ RAB

Article in Press

Impact of Taxation on Growth in Sub-Saharan Africa: New Evidence Based on a New Data Set

Economic growth is the foundation of progress and prosperity. For this reason it occupies an important place in the objectives of the governments of sub-Saharan African countries. But growth can be influenced by policy choices related to taxation. These choices can lead to distortions in the decisions of economic agents and lead to a reduction in productivity. In this study, we empirically test the impact of taxation on...

Author(s):

Article in Press

Investigating the relation between dividends with expected future earning in food industrial companies listed in Tehran Stock Exchange from 2007 to 2013

Today one of the most common and popular investment methods in the society is purchasing different companies’ shares by natural persons and legal entities. So having proper and in time information is one of the basic requirements to insure investment and its profitability especially in the coming years. The companies’ managers also need tools to transfer information and their future goals to shareholders and investors. The...

Author(s):sudabeh Mahmoodian

Article in Press

AUDIT EXPECTATION GAP: REALITY BETWEEN STANDARDS AND SOCIETY VIEW

This paper provide a critical assessment of the position of the relevant laws and standard with respect to how auditing engagement ought to be technically and what the common man thick as it should be doing. Auditing is an assurance service provide by professional accountant to express opinion as to the “true and fair view” of his client financial statement. This is achieved by taken into consideration the provision of...

Author(s):CHABBAL ABUBAKAR YERIMA

Article in Press

THE EFFECT OF SOME SELECTED FORM OF TAXES ON THE GROSS DOMESTIC PRODUCT OF NIGERIA

To finance the expenditure side of the budget, government just like individuals and firms needs revenue. Government receipts may include taxes, charges or borrowing. Various forms of taxes constitute major source of government revenue. This study investigated the effect of some forms of taxes on the growth of the Nigerian economy spanning from 1981 to 2013. The objective of the study is to examine the long run and short...

Author(s):Mamidu Aruna Ishola

Article in Press

THE ROLE OF ACCOUNTING CONSERVATISM ON THE EFFECT OF GOOD CORPORATE GOVERNANCE TO TAX PLANNING: MANUFACTURING COMPANY GO-PUBLIC IN INDONESIA

Self assessment system used in Indonesia to provide more flexibility for taxpayers to calculate, pay, and report its own taxation liabilities. It is pointed out will encourage taxpayers to make tax, It is allegedly going to encourage taxpayers to make tax planning, so that the tax on companies will be relatively small. This study tried to assess the effect of the Good Corporate Governance implementation on Tax Planning...

Author(s):Kiswanto Kiswanto

Article in Press

Internal controls systems in Teaching Hospitals in Ghana: Evidence from Konfo Anokye Teaching Hospital

The main purpose of this study was to evaluate the effectiveness of internal control systems of Komfo Anokye Teaching Hospital. A simple random sampling technique was used to select 80 respondents for the study.. Data was collected through questionnaires and descriptice statistics was used to analytical tool for the study. It was revealed from the study that, the control environment at KATH was very effective as majority...

Author(s):ALFRED BASSAW MORRISON and KWAME OKPEDEE ATTRAMS

Article in Press

Determinants of tax evasion in the developing economies: the case of Ghana. A Structural Equation Model Approach

The objective of this paper is to examine the factors that determine whether a tax payer would evade tax. It also seeks to explore the mediating role of tax education in the relationship between traditional, institutional, socio-cultural factors and tax evasion. A cross-sectional survey was use for the study. Using structural equation modelling with bootstrapping analysis, data from a sample of 1,052 tax payers, drawn from...

Author(s):Richard Oduro, Michael Amoh Asiedu and Rev. George Tarkie

Article in Press

Corporate Governance Mechanism and Working Capital Management of listed Conglomerate companies in Nigerian

This study examines the impact of Corporate Governance mechanisms on Working Capital Management of listed conglomerates Companies in Nigeria over the period 2004-2013. Samples of five firms out of six conglomerates companies listed on the floor of Nigerian Stock Exchange were studied. The study used secondary data generated from Annual Reports and Accounts of the sampled firms and the Nigerian Stock Exchange Fact book. The...

Author(s):BAHAMMAN Saleh Mohammad

Article in Press

SOVEREIGN TREASURY SOLVENCY AND FINANCIAL PERFORMANCE MANAGEMENT IN NIGERIA

The paper assessed sovereign treasury solvency and financial performance management in Nigeria from 1999 through 2016. The aim is to determine the degree of solvency in Nigeria’s sovereign treasury. Ex-post ‘facto’ empirical analysis is the research method was employed. It employed financial analysis with financial performance indicators; descriptive statistics, econometric evaluation processes, and combined multiple...

Author(s):Kris Nedum Allens Alozie

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