Journal of
Accounting and Taxation

  • Abbreviation: J. Account. Taxation
  • Language: English
  • ISSN: 2141-6664
  • DOI: 10.5897/JAT
  • Start Year: 2009
  • Published Articles: 209

Full Length Research Paper

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

Sadiq Mohammed
  • Sadiq Mohammed
  • Department of Accounting, Institute of Management, University of Bolton, United Kingdom.
  • Google Scholar


  •  Received: 04 November 2021
  •  Accepted: 23 August 2022
  •  Published: 30 September 2022

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McLure CE (1990). The Theory of Taxation for Developing Countries (Book Review) Newbery D, Stern N (eds.), Economic Development and Cultural Change P 426.
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Mustapha B, Sheikh SNB (2014). The influence of technology characteristics towards an online tax system usage: the case of Nigerian self-employed taxpayer. International Journal of Computer Applications 105(14):30-36.

 

Obid SNBS, Bojuwon M (2014). Reengineering Tax Service Quality Using a Second Order Confirmatory Factor Analysis for Self-Employed Taxpayers. International Journal of Trade, Economics and Finance 5(5):429-434.
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Office for National Statistics (2019). The industrial Analysis. Available at:

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Sadiq M (2021). Impact of making tax digital on small businesses. Kuwait Chapter of the Arabian Journal of Business and Management Review 10(3):123-134.

 

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Sian K (2018). Xero Approved by HMRC for MTD. Available at:

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Smith E (2018). Guide to making tax digital for businesses: What is required under making tax digital initiative and how will the regime affect businesses? Available at:

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Tu T (2017). Making Tax Digital for Business: Survey of Small Businesses and Landlords. HMRC Report 480. London: Mori. FF.