Journal of
Accounting and Taxation

  • Abbreviation: J. Account. Taxation
  • Language: English
  • ISSN: 2141-6664
  • DOI: 10.5897/JAT
  • Start Year: 2009
  • Published Articles: 189

The effect of tax cuts and jobs act on corporate debt ratios

January-March 2023 - Vol 15 Num. 1

The Tax Cuts and Jobs Act (TCJA), effective on December 22, 2017, is the most comprehensive overhaul of the U.S. tax code in the last 30 years. Historically, when corporate tax rates are high, the interest deduction on debt is greater, thereby reducing firms’ taxable income. However, with the new reforms...

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The effect of tax cuts and jobs act on corporate debt ratios

January-March 2023

Yu Zhang, Andrea Chiasson, Xun Li and Shari Lawrence

Compliance during the COVID-19 pandemic: Knowledge of tax relaxation, completeness of documents and their socialisation

January-March 2023

Rahayu Yayuk Ngesti 

Trend analysis of the immediate post-adoption effects of IFRS 9: An emerging market evidence

October-December

Taylor Daniel 

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

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

January-March 2020

Information technology and the accountant today: What has really changed?

Friday Imene and Japhet Imhanzenobe

November 2018

Utilization of personal tax relief schemes: An empirical analysis in the context of tax evasion

Mavis Pobbi, Samuel Gameli Gadzo, Emmanuel Atta Anaman, Philip Yamoah Esse and Holy Kwabla Kportorgbi  

January-March 2023

Compliance during the COVID-19 pandemic: Knowledge of tax relaxation, completeness of documents and their socialisation

Rahayu Yayuk Ngesti 

February 2018

Firm specific determinants of corporate effective tax rate of listed firms in Nigeria

Yinka Mashood Salaudeen and Uchenna Celestine Eze

April 2019

Determinants of profit shifting by multinational companies in developing countries: A case of Rwanda

Daniel Twesige and Faustin Gasheja