Journal of
Accounting and Taxation

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

Table of Content: September 2011; 3(3)

September 2011

An empirical evaluation of small and medium enterprises equity investment scheme in Nigeria

This study empirically evaluates the performance of the Small and Medium Scale Enterprises (SMEs). Equity Investment Scheme in Nigeria (SMEEIS), using Benue and Nassarawa States as case study. Secondary data of total credit to SMEs as percentage of banks total credit for a period from 1993 to 2008 were made available. Paired sample t-test was used as a technique to test the significance of bank loans before and after...

Author(s): Azende Terungwa

September 2011

Individual taxpayers’ attitude and compliance behaviour in Nigeria: The moderating role of financial condition and risk preference

A number of factors may be responsible for low compliance in income tax administration in Nigeria. However, taxpayers’ attitude has been identified as one factor that play important role in influencing tax compliance behaviour. Besides, the influence of taxpayers’ attitude on compliance behaviour may be moderated by financial condition and risk preference. This study investigated the moderating effect of...

Author(s): James O. Alabede, Zaimah Zainol Ariffin and Kamil Md Idris

September 2011

Design and development of credit rating model for public sector banks in India: Special reference to small and medium enterprises

This research focuses on the design and development of the credit rating model for public sector banks in India. The need to enhance the existing model and to realize the impact of BASEL II Norms was the reason for the development of the models. Also, the absence of appropriate weights in the current system triggers the need for the development of the same model. Different models were constructed using weighted average...

Author(s): Srinvas Gumparthi, Swetha Khatri and V. Manickavasagam

September 2011

Investigation of the effective factors in collection of occupation tax in Iran

Occupation tax is assumed as one of the significant sources of tax collection for the revenue sources of the government. Due to this fact, this research attempts to investigate the effective factors in the collection of the occupation tax according to the auditors as well as the taxpayers of Iran, and so identify the weak points as well as the potentialities of this field of activity, and also to help the tax system to...

Author(s): Seyed Mohammad Mousavi Shahroudy