Journal of
Accounting and Taxation

  • Abbreviation: J. Account. Taxation
  • Language: English
  • ISSN: 2141-6664
  • DOI: 10.5897/JAT
  • Start Year: 2009
  • Published Articles: 93

Determinants of tax evasion in the developing economies: A structural equation model approach of the case of Ghana

June 2018 - Vol 10 Num. 4

The objective of this paper is to examine the factors that determine whether a tax payer would evade tax. It also seeks to explore the mediating role of tax education in the relationship between traditional, institutional, socio-cultural factors and tax evasion. A cross-sectional survey was used for the study. Using...

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June 2018

Determinants of tax evasion in the developing economies: A structural equation model approach of the case of Ghana

Richard Oduro, Michael Amoh Asiedu and George Tackie  

March 2018

Accounting and philosophy: The construction of social reality framework

Emad M. Elkhashen, and Collins G. Ntim

February 2018

Firm specific determinants of corporate effective tax rate of listed firms in Nigeria

Yinka Mashood Salaudeen and Uchenna Celestine Eze

January 2018

Tax costs and tax compliance behaviour in Kenya

Farida Abdul and David Wang’ombe

December 2017

The impact of intellectual capital on the financial performance of listed Nigerian food products companies

Shafi’u Abubakar Kurfi, Noraza Mat Udin and Saleh Muhammad Bahamman

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

April 2009

Attitudes toward learning accounting by computers: The impact on perceived skills

Husam Aldeen Al-Khadash and Sulieman Al-Beshtawi

April 2009

The impact of income tax rates (ITR) on the economic development of Botswana

Bonu N. S. and Pedro Motau P.

July 2009

Goodwill impairment after business combination among Jordanian shareholding companies

Husam Al-Khadash and Asmahan Y. Salah

July 2009

A critical review of Fischer tax compliance model: A research synthesis

Gerald Chau and Patrick Leung

September 2009

Political stewardship accounting for good governance in Ekiti state, Nigeria

Anthony Adekunle Owojori, Ishola Rufus Akintoye and Felix Adidu