Abbreviation: J. Account. Taxation
Start Year: 2009
Page 1 of 5, showing 20 records out of 86 total, starting on record 1, ending on 20
DOI: 10.5897/JAT2017.0251[Article Number: AE6C94966189]
Loss of biodiversity threatens the world's ecosystem and tropical forests provide the last hope of sustainability. Environmental accounting focuses on sustainable production and development generates data and employs methodologies for valuing natural resources. Thus, by providing these accounting realities conservation is not only encouraged but becomes a critical necessity. This study aimed to evaluate the... Read more.
DOI: 10.5897/JAT2017.0271[Article Number: 07E373166191]
The study examines the merger effects on the accounting performance of Greek firms, in parallel with their taxation impact, during the period of economic crisis in Greece. The study analyses twelve accounting measures from financial statements and financial ratios of a sample of Greek listed firms in the Athens Exchange that carried out one merger in the period from 2010 to 2015 as acquirers. The results revealed that... Read more.
DOI: 10.5897/JAT2017.0266[Article Number: 3547ABE66039]
This study investigated the effect of corporate social responsibility (CSR) performance on tax aggressiveness of listed firms in Nigeria. A cross-sectional research design was utilized for the study, and data were collected from the published annual reports. Using a sample of 50 companies for the period of 2007 to 2013, the findings of the study reveal that there is a negative relationship between CSR performance and... Read more.
DOI: 10.5897/JAT2017.0252[Article Number: B82EB7D65891]
Hydropower has been the main source of energy in Nigeria, until recently when thermal and fossil-fuel driven turbines and other alternatives are becoming commonplace. The concern for power generation tends to becloud environmental and natural resource degradation that accompanies execution of hydropower projects or plants. One of the principal resources concerned is the watershed of hosting rivers. These impacts reflect... Read more.
DOI: 10.5897/JAT2017.0262[Article Number: 0758EFD64844]
The agricultural insurance implemented in Ecuador since 2010 is a state subsidized insurance system, which allows small and medium-sized farmers to contract protection policies against losses of their productions, caused mainly by climatic and biological events, or physical damages. Based on the positive correlation test between the insurance coverage and the probability of the accident, the investigation shows the... Read more.
DOI: 10.5897/JAT2016.0213[Article Number: F36EF5564413]
This paper analyzes the corporate financial reporting legal and regulatory environment in Ethiopia. The aim of the paper is reviewing and examining the legal and regulatory requirements for corporate financial reporting, and analyzing the extent of the implementation of policy recommendations made by ROSC Ethiopia team in 2007. Qualitative research was employed through analysis of legal and non-legal documents... Read more.
DOI: 10.5897/JAT2017.0257[Article Number: 9DB448263984]
The study empirically examines the relationship between macroeconomic conditions and corporate tax compliance in the Greek setting where extreme aggregate fluctuations have taken place. Using a sample of 246,867 firm-year observations from 2004 to 2014, the study found strong evidence that there is negative association between economic conditions, as measured by the rate of gross domestic product, and corporate tax... Read more.
DOI: 10.5897/JAT2016.0212[Article Number: C5D61C563406]
Historically, Harar as a trade center linked the high land of Ethiopia with the rest of the world. While merchants were taking out from and bringing in products and services to Harar they were taxed by various institutions. The Amirs of Harar, the Oromo and the Somali chiefs were tax collectors. The Egyptians, occupying Harar for ten years, introduced new taxes. Menelik pledged the Harar customs revenue authority as a... Read more.
DOI: 10.5897/JAT2016.0236[Article Number: 85C70CE62802]
As most developing countries strive to achieve economic growth and development through taxation, they face numerous economic challenges. The debate on the effectiveness of taxes as a tool for promoting growth and development remains inconclusive, as several studies have indicated mixed impacts of tax on economic growth. Against this background, the study investigated the impact of taxation on economic growth in Africa... Read more.
DOI: 10.5897/JAT2016.0224[Article Number: 543F48362195]
Taxation has gained considerable attention in the past few year and lot of studies have been done on tax evasion and tax compliance. This study assesses the level of tax and identifies factors that shape tax morale in Mauritius. A self-developed questionnaire was distributed to 250 randomly respondents and a logistic regression analysis was used to analyse data collected. A high degree of tax morale is required to... Read more.
DOI: 10.5897/JAT2016.0225[Article Number: 85AF14D61786]
Tax is the income which is paid to the government in order to fulfill the need of the public. However tax evasion is the act of not paying the tax by use of illegal ways. Allingham and Sandmo being the first researchers studying the tax evasion found a relationship of tax evasion with low penalty fees and a low detection. The tax evasion basically is affected by various factors but it also affects many economic factors.... Read more.
DOI: 10.5897/JAT2016.0228[Article Number: 47BCE9561789]
The purpose of this study is to identify the factors affecting the capital structure of UK quoted companies during 2000-2012, based on the main theories of capital structure. We try to find out which of these theories (trade-off theory, agency cost theory, pecking-order theory) are best suited for empirical explanation of the capital structure of the UK firms. Therefore, the case for consideration in this study is to... Read more.
DOI: 10.5897/JAT2016.0226[Article Number: 0A7FBCA61224]
The Nigerian tax reform in the early 1990s was a fallout of market reform in the mid- 1980s, while the structural adjustment program (SAP) piloted a transition to market driven economy where emphasis is laid on market forces with minimal government intervention, hence, the introduction of Value Added Tax (VAT) in 1994. This study empirically examined the impact of VAT on the level of economic activities in Nigeria from... Read more.
DOI: 10.5897/JAT2016.00235[Article Number: 4ADDC8561302]
This paper explores the potentially harsh impact of the bulk sales provisions of New York State’s Tax Law on the purchaser of assets (either personal, intangible or real) from a sales tax vendor other than in the ordinary course of business. The author also points out that New York is not alone in its treatment of these types of transactions. Key words: Bulk sales, sales tax, sales tax vendor, personal... Read more.
DOI: 10.5897/JAT2016.0223[Article Number: F8D02D161011]
The use of decision aids could potentially improve auditor’s decision making by assuring that the correct hypothesis is available for the auditor to consider when employing analytical procedures. Previous research has shown that auditors have limited ability to generate error explanations on their own. The purpose of this study is to synthesize the literature for the development of decision aids for... Read more.
DOI: 10.5897/JAT2016.0233[Article Number: 2BFE02660733]
The study investigates the impact of R&D activity on operational performance of small- and Medium-sized Enterprises (SMEs). Prior studies have indicated that R&D activity improves market performance of large listed companies in advanced economies. We extend the research objective on the operational performance of SMEs in the small open Greek economy in which SMEs are normally not listed companies operating in a... Read more.
DOI: 10.5897/JAT2016.0232[Article Number: B27951F60318]
Inadequate cash flow constitutes the major reason for most corporate failures. However, absence of empirical evidence on value added tax (VAT) effect on corporate cash flow in different industries means that cash flow implications are often ignored by VAT policy makers. This study examines the relationship between VAT and firms’ cash flow in various sectors of the economy within the context of an emerging economy.... Read more.
DOI: 10.5897/JAT2016.0218[Article Number: CE8724258918]
This study examines the relationship between corporate tax avoidance (CTA), earnings management (EM) and corporate social responsibility (CSR) within a context of an emerging economy. The study employs system methods of moments (GMM) and logistic regression to establish whether firms in Ghana manage earnings and avoid tax to finance corporate social responsibility. The results show that almost all the firms sampled have... Read more.
DOI: 10.5897/JAT2015.0203[Article Number: CDE78C757567]
The aim of the present paper is to examine the association between corporate governance practices and the extent of tax evasion for the Greek listed companies when they operated in an accounting environment characterized by a high level of book-tax conformity. The results suggest that tax evasion is lower when the chairman of the board is also the owner of the company. A strong negative association is also reported... Read more.
DOI: 10.5897/JAT2015.0188[Article Number: 1F3FFE255383]
This work aimed at assessing the non- financial measures of performance of deposit money banks in Nigeria. The population of the study comprised the entire 21 banks listed on the Nigerian stock exchange as at December, 2013. The study employed expos - factor research design; data were collected from a sample of nine (9) deposits money banks. Content analysis method was employed, with the use of scoring and grading... Read more.
Page 1 of 5, showing 20 records out of 86 total, starting on record 1, ending on 20