Journal of
Accounting and Taxation

  • Abbreviation: J. Account. Taxation
  • Language: English
  • ISSN: 2141-6664
  • DOI: 10.5897/JAT
  • Start Year: 2009
  • Published Articles: 221

Comparative analysis of value-added tax revenue among consumer goods, industrial goods, and banking sectors in Nigeria

April-June 2025 - Vol 17 Num. 2

The purpose of the study was to compare value-added tax (VAT) revenue from various industries in Nigeria. The study sets out to ascertain whether there is a difference in VAT revenue between the consumer and industrial goods sectors, as well as between the deposit money banks and the industrial goods sector. It also...

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Comparative analysis of value-added tax revenue among consumer goods, industrial goods, and banking sectors in Nigeria

April-June 2025

Michael Ugeoritsete Eyide and John Chika Onwuchekwa

Determinants of tax evasion among small and medium scale enterprises in Ghana: The role of religiosity

January-March 2025

Alhassan Musah, Abigail Padi, Daniel Odei Okyere, Marshall Wellington Blay and Regina Owusu

Assessing the effects that IAS 19-employee benefits plan has on the organizations performance

January-March 2025

Nelson Nanteleza Ndala

Temporary tax benefits and real earnings management: Evidence from the Tax Cuts and Jobs Act

January-March 2025

Hung (Leon) C. Chan, Amanda R. Marino and Jeff J. Wang

Corporate income tax disparities: A comparative study of Greece and Cyprus in the petroleum sector

October-December 2024

Dimitris Balios, Kyriaki Papazoglou and Stefanos Tantos,

July 2013

Role of the agency theory in implementing management's control

Mohammad Namazi

September 2014

The market impact of mergers and acquisitions on acquiring firms in the U.S.

Ronald Stunda

September 2013

Evaluating taxpayers’ attitude and its influence on tax compliance decisions in Tamale, Ghana

Abubakari Abdul – Razak and Christopher Jwayire Adafula

July 2013

The contextual framework of corporate income tax evasion

Paula Fukofuka

September 2013

A study on utilization of shipping agency services with special reference to console shipping services, India Private Limited at Tirupur City

Govind Samy

June 2010

The relative informativeness of GAAP and pro forma earnings announcements in France

Francois Aubert

February 2012

Analysis of the effectiveness of capital expenditure budgeting in the local government system of Ondo State, Nigeria

Olurankinse Felix

July 2009

Goodwill impairment after business combination among Jordanian shareholding companies

Husam Al-Khadash and Asmahan Y. Salah

April-June 2025

Comparative analysis of value-added tax revenue among consumer goods, industrial goods, and banking sectors in Nigeria

Michael Ugeoritsete Eyide and John Chika Onwuchekwa

September 2011

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

Srinvas Gumparthi, Swetha Khatri and V. Manickavasagam