Journal of
Accounting and Taxation

  • Abbreviation: J. Account. Taxation
  • Language: English
  • ISSN: 2141-6664
  • DOI: 10.5897/JAT
  • Start Year: 2009
  • Published Articles: 140

Economy-wide impact of tax reform in Ethiopia: A recursive dynamic general equilibrium model

April-June 2021 - Vol 13 Num. 2

This paper examined the macroeconomic influence of tax reform on the Ethiopian economy using the Dynamic Computable General Equilibrium model. It utilized the updated 2009/2010 Ethiopian Social Accounting Matrix (SAM) from 2005/2006 developed by Ethiopian Development Research Institute (EDRI). To investigate the impact of...

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Economy-wide impact of tax reform in Ethiopia: A recursive dynamic general equilibrium model

April-June 2021

Takele Abdisa Nikus

The influence of mental accounting, perceived trust and power of revenue authorities on tax compliance among SMEs in Zimbabwe

April-June 2021

Marcus Mutanga, Nokuthula Ncube, Eukael Nombuyiselo Mbuyisa and Prisca Magodhini

The COVID-19 and earnings management: China’s evidence

April-June 2021

He Xiao and Jianqun Xi

Internal audit as an optimization tool for educational monitoring organizations

January-March 2021

Lazos Grigoris, Karagiorgos Alkiviadis, Stavropoulos Antonios, Karagiorgou Dimitra and Hatzakis Nikos

Closed form solution for the valuation of deferred tax assets

January-March 2021

João Marques Silva, Nuno Souto and José Azevedo Pereira

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

April-June 2021

The influence of mental accounting, perceived trust and power of revenue authorities on tax compliance among SMEs in Zimbabwe

Marcus Mutanga, Nokuthula Ncube, Eukael Nombuyiselo Mbuyisa and Prisca Magodhini