Journal of
Accounting and Taxation

  • Abbreviation: J. Account. Taxation
  • Language: English
  • ISSN: 2141-6664
  • DOI: 10.5897/JAT
  • Start Year: 2009
  • Published Articles: 154

Table of Content: October 2010; 2(3)

October 2010

Investigation of the effective factors in the efficiency of tax system

In Iran, Tax Organization is in charge of collecting taxes. To have an efficient organization, we need to investigate the factors effective in the efficiency of the organization and to determine the level of their effectiveness. This study focuses on six of several factors, which may be effective in the efficiency of tax system, including information technology (IT), tax law, administrative formalities, private sector...

Author(s): Seyed Mohammad Mousavi Shahroodi

October 2010

Climate change compliant microfinance delivery in Nigeria

Climate change refers to any long-term significant change in the average weather that a given region experiences. It upsets seasonal cycles, destroys ecosystems and water supply, causes sea levels to rise and affects agriculture and food production. The changes are already visible in Nigeria. Combating climate change can come by way of mitigation and adaptation measures. Researchers are intensifying effort at developing...

Author(s): Augustine Odinakachukwu Ejiogu and Blessing Chikaodili Ejiogu