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Articles 1 - 30 of 4960
Full-Text Articles in Taxation
Nigeria's 2025 Tax Act In Comparative Perspective: Tax Rates, Compliance, And Fiscal Space With Econometric And Machine-Learning Evidence From Nigeria, South Africa, The United Kingdom, And The United States, Olatunji Dauda Ojedokun, Seun Adebanjo
Nigeria's 2025 Tax Act In Comparative Perspective: Tax Rates, Compliance, And Fiscal Space With Econometric And Machine-Learning Evidence From Nigeria, South Africa, The United Kingdom, And The United States, Olatunji Dauda Ojedokun, Seun Adebanjo
Economic and Business Review
This study compares Nigeria's 2025 Tax Act with regimes in South Africa, the United Kingdom, and the United States using quarterly panel data (2000–2025) and complementary econometric and machine-learning methods. We estimate fixed-effects difference-in-differences, autoregressive distributed lag/cross-sectionally augmented autoregressive distributed lag error-correction models, dynamic panel generalised method of moments, and local projections to identify short- and long-run effects on revenue efficiency, compliance behaviour, and fiscal space. Predictions for VAT/corporate income tax revenues and gaps are generated with Elastic Net, Random Forest, XGBoost, and LightGBM, and heterogeneity is assessed via generalised random forests and doubly robust learners. Results show a significant, …
The Contemporary Tax Journal’S Interview With Ms. Julia Ushakova-Stein, Shuang Zhang
The Contemporary Tax Journal’S Interview With Ms. Julia Ushakova-Stein, Shuang Zhang
The Contemporary Tax Journal
No abstract provided.
2026 Uworld Cpa Exam Review Questions
2026 Uworld Cpa Exam Review Questions
The Contemporary Tax Journal
No abstract provided.
The Contemporary Tax Journal Volume 15, No. 1 – Summer 2026
The Contemporary Tax Journal Volume 15, No. 1 – Summer 2026
The Contemporary Tax Journal
No abstract provided.
Cognitive Awareness And Green Governance In Esg Reporting Quality Improvement, Sanusi Ariyanto, Azwirman Azwirman, Hamsal Hamsal
Cognitive Awareness And Green Governance In Esg Reporting Quality Improvement, Sanusi Ariyanto, Azwirman Azwirman, Hamsal Hamsal
Jurnal Akuntansi dan Keuangan Indonesia
Background: This study examines how GRI adoption, green accounting, and green audit improve ESG reporting quality in Indonesian companies, while considering environmental unconsciousness as a cognitive moderator. Methods: A quantitative cross-sectional survey was conducted with 151 respondents from 37 companies that had adopted sustainability or ESG reporting practices. Data were analysed using Partial Least Squares Structural Equation Modelling with SmartPLS 4. Findings: GRI adoption, green accounting, and green audit have positive and significant effects on ESG reporting quality. Environmental unconsciousness also significantly moderates these relationships, showing that stronger environmental awareness helps companies translate internal sustainability mechanisms into credible …
Greenhouse Gas Emissions Disclosure On Firm Value And Financial Performance In Eu-Ets Member Countries, Retta Farah Pramesti, Memed Sueb
Greenhouse Gas Emissions Disclosure On Firm Value And Financial Performance In Eu-Ets Member Countries, Retta Farah Pramesti, Memed Sueb
Jurnal Akuntansi dan Keuangan Indonesia
Background: Climate change and regulatory frameworks such as the European Union Emission Trading System (EU ETS) have increased pressure on firms to manage and disclose greenhouse gas (GHG) emissions. However, the financial and market consequences of GHG emissions and disclosure remain debated. Method: This study employs a quantitative causal-comparative design using secondary data from the Refinitiv database for 2015–2024. The sample consists of 2,315 European firms participating in the EU ETS. Regression analysis is conducted to examine the effects of GHG emissions and their disclosure on firm value, return on assets (ROA), and return on equity (ROE), with firm size …
The Dialectics Of Governance – Navigating Institutional Complexity, Trust, And Innovation In Indonesia, Muhammad Ramaditya, Rijal Ramdhani
The Dialectics Of Governance – Navigating Institutional Complexity, Trust, And Innovation In Indonesia, Muhammad Ramaditya, Rijal Ramdhani
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi
No abstract provided.
Indonesian Tax Reform: A Never-Ending Dialectic, Charoline Cheisviyanny, Niki Lukviarman, Verni Juita, Suhanda Suhanda
Indonesian Tax Reform: A Never-Ending Dialectic, Charoline Cheisviyanny, Niki Lukviarman, Verni Juita, Suhanda Suhanda
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi
Indonesian tax reform has evolved through recurring cycles of institutional change, yet it continues to face persistent tensions among fiscal demands, administrative capacity, and taxpayer compliance. While existing tax reform studies predominantly examine reform outcomes in terms of revenue performance and compliance rates, limited attention has been given to the structural contradictions that shape reform trajectories over time. This study re-conceptualizes Indonesian tax reform as a dialectical process by applying a thesis–antithesis–synthesis framework to three major reform cycles since 1983. Using an interpretive qualitative design based on documentary reconstruction and illustrative interview evidence, the analysis demonstrates that each reform phase …
The Tax Adviser, Volume 18, Number 12, December 1987, American Institute Of Certified Public Accountants
The Tax Adviser, Volume 18, Number 12, December 1987, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Tax Trends, Nicholas J. Fiore
Thumbtax, Sandra K. Lewis
Tax Practice Management, Joseph T. Senko
Below-Market Corporation- Shareholder Loans, Calculating Imputed Interest Under The Proposed And Temporary Regulations, Ned P. Curtis
Below-Market Corporation- Shareholder Loans, Calculating Imputed Interest Under The Proposed And Temporary Regulations, Ned P. Curtis
Tax Adviser
No abstract provided.
Software Companies And The Phc Tax, The Tra Rescues Many Companies From A Tax Trap, Sam L. White, Steven R. Selcer, John E. Karayan
Software Companies And The Phc Tax, The Tra Rescues Many Companies From A Tax Trap, Sam L. White, Steven R. Selcer, John E. Karayan
Tax Adviser
No abstract provided.
Reasonable Compensation Issue, More Important Under The New Law, James G. Bond, Paula W. Kretschmar
Reasonable Compensation Issue, More Important Under The New Law, James G. Bond, Paula W. Kretschmar
Tax Adviser
No abstract provided.
Tax Clinic, Henry J. Ferrero Jr.
Temporary Regulations Under Sec. 382, Restrictions On Nol Trafficking Become More Onerous, Robert Willens, Ahron H. Haspel
Temporary Regulations Under Sec. 382, Restrictions On Nol Trafficking Become More Onerous, Robert Willens, Ahron H. Haspel
Tax Adviser
No abstract provided.
Planning Around The Built-In Gains Tax, Choosing S Corporation Status Is More Difficult Now, Joseph B. Kristan
Planning Around The Built-In Gains Tax, Choosing S Corporation Status Is More Difficult Now, Joseph B. Kristan
Tax Adviser
No abstract provided.
The Tax Adviser, Volume 18, Number 11, November 1987, American Institute Of Certified Public Accountants
The Tax Adviser, Volume 18, Number 11, November 1987, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Tax Trends, Nicholas J. Fiore
Thumbtax, Sandra K. Lewis
Amortization Of Discount On Oid Bonds And Short-Term Obligations, A Review Of The Current Legislation, Including The Tax Reform Act Of 1986, Richard L. Panich, S. E. C. Purvis
Amortization Of Discount On Oid Bonds And Short-Term Obligations, A Review Of The Current Legislation, Including The Tax Reform Act Of 1986, Richard L. Panich, S. E. C. Purvis
Tax Adviser
No abstract provided.
Indebtedness Treated As “Payment” On Applicable Installment Obligations, New Anti-Abuse Rules May Be Unworkable, Joseph G. Walsh
Indebtedness Treated As “Payment” On Applicable Installment Obligations, New Anti-Abuse Rules May Be Unworkable, Joseph G. Walsh
Tax Adviser
No abstract provided.
Real Estate After-Tax Rates Of Return, Real Estate Investment Is Less Attractive Under The New Law, G. Timothy Haight, Kenneth J. Smith
Real Estate After-Tax Rates Of Return, Real Estate Investment Is Less Attractive Under The New Law, G. Timothy Haight, Kenneth J. Smith
Tax Adviser
No abstract provided.
Tax Clinic, Roy B. Harrill
Tax Treatment Of Long-Term Contracts After The Tra, New Accounting And Allocation Rules Create Bookkeeping Problems, Michael J. Tucker, Larry M. Parker
Tax Treatment Of Long-Term Contracts After The Tra, New Accounting And Allocation Rules Create Bookkeeping Problems, Michael J. Tucker, Larry M. Parker
Tax Adviser
No abstract provided.
Impact Of New Sec. 1060 On Purchase Price Allocations, Preacquisition Planning And Postacquisition Compliance Are Even More Important, Gary D. Garland
Impact Of New Sec. 1060 On Purchase Price Allocations, Preacquisition Planning And Postacquisition Compliance Are Even More Important, Gary D. Garland
Tax Adviser
No abstract provided.
The Tax Adviser, Volume 18, Number 10, October 1987, American Institute Of Certified Public Accountants
The Tax Adviser, Volume 18, Number 10, October 1987, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Tax Trends, Nicholas J. Fiore
Thumbtax, Sandra K. Lewis