May 2024
Robot taxation: The scrapping of automated checkout machines
This paper examines the recent trend among major retailers to scrap self-checkout machines in favor of returning to human cashiers, exploring the underlying reasons beyond customer dissatisfaction and inventory shrinkage. Through quantitative analysis of tax incentive reversals and their impact on capital investment decisions, we investigate the role of tax policy changes, specifically the expiration of accelerated...
May 2024
Predictors and measurement of tax management behavior: A conceptual paper
This study aims to develop a conceptual model demonstrating the predictors and measures for tax management behavior. The study also proposes the mediating role of management accounting systems in the model. A deductive approach was utilized to propose that board effectiveness, managerial competencies, and management accounting systems are predictors of tax management, while strategic responses serve as construct...
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