August 2020

Challenges of business income tax administration with special emphasis on collection process in Ethiopia: The case of Hadiya zone, Hossana town

The objective of this study is to assess the challenges of business income tax administration with special emphasis on collection process in the case of Hadiya zone, Hossana town. To answer the research questions, the researcher used both primary and secondary data as a source of information. Initially, by using proportionally stratified sampling technique, 341 tax payers were selected as a sample size from the total...

Author(s): Desta Temotewos Tumoro  

August 2020

Ownership structure and tax planning of listed firms: Evidence from Nigeria

The study investigated the effect of ownership structure on tax planning of quoted non-financial companies in Nigeria. It aims to find out the ownership structure that improves tax planning thereby reducing tax liability of the firms. Data for the study were extracted from the annual reports and accounts of the companies for ten years (2008 - 2017). The data collected were analysed using descriptive statistics and...

Author(s): Bashir Tijjani and Zachariah Peter  

August 2020

Analysis of the level of compliance with the code of ethics in the accounting profession

The accountant professional code of ethics contains the ethical principles applicable to his profession. The purpose of the code of ethics for the accountant is to enable the professional to adopt a personal attitude, according to the ethical principles known and accepted by society. Most financial scandals have called into question the ethical conduct of accounting professionals. The code of ethics in the accounting...

Author(s): Aila Bulo, Filipe Mahaluça, Alfeu Vilanculos, Emidio Mabjaia, Anatolia Maite, Júlio Macuacua and Octávio Manhique