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Full-Text Articles in Taxation

Sampling Concepts, Paul Boyd, Ph.D. Jan 2002

Sampling Concepts, Paul Boyd, Ph.D.

MBA Faculty Conference Papers & Journal Articles

The usefulness of any research is dependent upon how well the group studied represents the group about which decisions are to be made or conclusions drawn. That is, it depends upon how well the sample reflects relevant characteristics of the population. When it is possible to study every member of that group there is no problem, for on these occasions we can easily calculate the exact attribute (parameter) of interest for our population.

For example, if we were interested in determining the average number of gallons of gasoline sold to customers at our service station yesterday, we …


Direct Payment Of Taxes Through Designated Banks., Mallam I. Usman Sep 1996

Direct Payment Of Taxes Through Designated Banks., Mallam I. Usman

Bullion

This paper examine the Federal Government policy on direct payment system of tax through designated Nigerian Banks. The main objective of the scheme is to improve the administration of taxation in Nigeria by making it more convenient to tax payers in terms of time saving, reducing the incidence of fraud which has, over the years, depraved Government of needed revenues, minimizing the risk of carrying cash, providing transparency and -improved accountability, and of course, enhancing revenue yield substantially.


An Analysis Of The Effect Of State Regulation Of Commercial Income Tax Preparers On The Quality Of Income Tax Returns, Jeanie Grace Sumner Jan 1989

An Analysis Of The Effect Of State Regulation Of Commercial Income Tax Preparers On The Quality Of Income Tax Returns, Jeanie Grace Sumner

Dissertations and Theses

Occupational regulation of many professions has grown in magnitude and complexity in the past fifty years. Statutes relating to occupational regulation are often implemented by state legislatures without sufficient quantitative analysis.

Prior studies have analyzed the need for regulation to protect consumers. Some research has been published which addresses the differences in the quality of services offered by regulated and unregulated professions. Due to lack of data, the effect of state regulation on commercial income tax preparers has not been quantified.

Recently data from the 1979 cycle of the Taxpayer Compliance Measurement Program (TCMP) has been made available by the …