Journal of
Accounting and Taxation

  • Abbreviation: J. Account. Taxation
  • Language: English
  • ISSN: 2141-6664
  • DOI: 10.5897/JAT
  • Start Year: 2009
  • Published Articles: 186

Redefining the taxpayer and tax administrator relationship in Nigeria: A relational agency model perspective

October-December - Vol 14 Num. 4

While revisiting the agency theory and how it models the relationship between a principal and an agent, we assess, through participant observation, the optimal contract form for the ubiquitous relationship, where a principal, delegates work to an agent. This forms the basis of the study, as it attempts to redefine the...

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Do peers matter for tax saving?

October-December

Xiaojun Lin, Rong Huang, Xunzhuo Xi and Feng Tang

Information collection concern, procedural justice, and intention to use online tax software: A process model

October-December

Xiaoyan Chu, Xun LI, Jeffrey J. Haynie and Yu Zhang

Redefining the taxpayer and tax administrator relationship in Nigeria: A relational agency model perspective

October-December

Muritala Awodun, Olateju Somorin and Saka Olokooba

Examination of confidence levels of taxpayers transitioning to making tax digital by industry sector in the UK

July-September 2022

Sadiq Mohammed 

Practices for negotiating tax debts successfully: Exploration of offer in compromise judicial tax court case decisions

July-September 2022

Lloyd Cynthia B. and Wadhwa Darshan 

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

October-December

Redefining the taxpayer and tax administrator relationship in Nigeria: A relational agency model perspective

Muritala Awodun, Olateju Somorin and Saka Olokooba

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