Journal of
Accounting and Taxation

  • Abbreviation: J. Account. Taxation
  • Language: English
  • ISSN: 2141-6664
  • DOI: 10.5897/JAT
  • Start Year: 2009
  • Published Articles: 180

Table of Content: June 2011; 3(2)

June 2011

The challenge of risk management in Nigerian banks in the post consolidation era

Many empirical literature showed several attempts at explaining and measuring risk-taking behaviour in banks to incentives created by safety-net programmes such as the fixed-rate deposit insurance system which though arguably, engenders cross-subsidization by creating avenues to take on risk inefficiently; the so-called moral hazard problem. The moral hazard view of risk taking in banks assumes that shareholders...

Author(s): Adekunle A. Owojori, Ishola R. Akintoye and Felix A. Adidu

June 2011

The effect of value added taxes on the Indian society

Value added tax (VAT) is a type of indirect tax that is imposed on goods and services. Sometimes, when the government operates on a budget surplus or wants to increase its revenue in order to finance its budget deficit. A question that arises is whether value added tax has been a boon or misery for a developing country like India. Around 136 countries in Asia have recognized the importance of value added tax. In one of...

Author(s): Ravindra Tripathi, Ambalika Sinha and Sweta Agarwal