Journal of
Accounting and Taxation

  • Abbreviation: J. Account. Taxation
  • Language: English
  • ISSN: 2141-6664
  • DOI: 10.5897/JAT
  • Start Year: 2009
  • Published Articles: 99

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

November 2018 - Vol 10 Num. 8

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 Allingham-Sandmo (A-S) theory. This study considered respondents working within the formal sector...

Read more

 

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  

September 2018

Capital structure and corporate financial distress of manufacturing firms in Nigeria

Ikpesu Fredrick and Eboiyehi Osazemen C.  

September 2018

The effects of corporate governance codes in curbing fraudulent activities in private organisations in Nigeria

Adigwe Pretty Dennis and Stanley Ogoun  

August 2018

Effect of audit quality on market price of firms listed on the Nigerian stock market

David Okelue Ugwunta, Boniface Uche Ugwuanyi and Christian Ugonna Ngwa  

August 2018

Investment in accounting information system and sales growth: An investigation of Nigeria small and medium enterprise

Akanbi Taibat Adenike and Jonathan Oyerinde Adewoye  

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

April 2009

Attitudes toward learning accounting by computers: The impact on perceived skills

Husam Aldeen Al-Khadash and Sulieman Al-Beshtawi

April 2009

The impact of income tax rates (ITR) on the economic development of Botswana

Bonu N. S. and Pedro Motau P.

July 2009

Goodwill impairment after business combination among Jordanian shareholding companies

Husam Al-Khadash and Asmahan Y. Salah

July 2009

A critical review of Fischer tax compliance model: A research synthesis

Gerald Chau and Patrick Leung

September 2009

Political stewardship accounting for good governance in Ekiti state, Nigeria

Anthony Adekunle Owojori, Ishola Rufus Akintoye and Felix Adidu