April 2022
Impact of transfer pricing on revenue generation and debt profile in Nigeria
Nigeria, a host to almost all the MNCs in the world, has continued to experience a significant loss in revenue through profit shifting techniques, which have increased public debt from N8.32 trillion in September 2013 to N36.3 trillion as at May 2021. The study aimed at examining the impact of transfer pricing on revenue generation and debt profile in Nigeria. Other objectives of this paper are to review the adequacy of...
April 2022
Tax collection gaps and overdue tax debts: Greece, 2000-2019
This paper deals with the process of accumulating overdue tax debts in Greece and brings out its main features. It focuses on the consistently high collection gap ratios that have led to the accumulation of tax arrears and, although the role of tax administration and debt stock management are acknowledged as crucial factors in reducing the collection gap and the stock of arrears respectively, it explores the role that...
April 2022
The value relevance of the quality of IFRS-based published financial information of non-financial companies in Nigeria
The study examines whether the quality of international Financial Reporting Standards (IFRS) based published financial information in Nigeria increased in the post-IFRS era. The study examines the quality of IFRS-based financial reports in improving the information required from financial statements. In other words, it evaluates the quality of published financial reports after IFRS adoption in Nigeria using annual...
April 2022
Effects of shifting non tax revenue from Local government authorities to Tanzania Revenue Authority: The case of Morogoro Municipality
The transfer of property tax and billboard fees collection from Local Government Authorities (LGAs) to Tanzania Revenue Authority (TRA) has had drastic consequences for LGAs budgets. This study seeks to examine the effects of shifting the collection of non-tax revenue from LGAs to TRA with reference to Morogoro Municipal Council (MMC). A questionnaire was administered to a sample size of 88 respondents, purposefully...
April 2022
Welfare effect of aid
Developing economies have often relied on developmental finance (aid) in improving the welfare and social being of their citizenry. However, the developmental effect of aid on developing economies has sparked a lot of interest among scholars and policymakers. The objective of the study is to examine the welfare effect of aid in Nigeria for the period of 1981 to 2017. The study employed the autoregressive distributed lag...
April 2022
Economic and accounting performance of Greek innovative firms through knowledge-based entrepreneurship
In modern industrial sectors, the margins for companies’ development constantly shrink, urging a rise in R and D and various sections’ expenditures. Throughout this phase, the role of innovative firms has submerged, especially via the knowledge-based entrepreneurship. Knowledge-based entrepreneurship can potentially benefit companies performing in the high-tech sectors, in terms of economic performance and...
April 2022
Simplification factors addressing tax systemic complexity during tax reform periods: Evidence from the Greek tax system
Tax procedures have increased due to the expansion of international trade opportunities, administrative strategies and technology. As a result, tax complexity increases and burdens citizens, enterprises and tax authorities. Traditional causes of complexity are found in political instability, legislation, central and operational planning. The interpretation of legislation greatly affects tax awareness; thus, information...
April 2022
Board-diversity, audit committee characteristics and earnings management: Family versus non-family controlled firms
This study examines the impact of board diversity, audit committee attributes, and the interaction of family ownership on earnings manipulation. The study employs the Caylor and Roy Chowdhury models to quantify accrual and real earnings management, respectively, in a developing country setting. Data was collected from non-financial organization operating in Bangladesh during the period from 2011 to 2019. Furthermore,...
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