October 2024
Management control terminology: An English German dictionary
The paper aimed to develop a specialized English-German management control dictionary, addressing linguistic and conceptual differences in management control systems (MCS) to enhance understanding and communication in international business contexts. The research involved a systematic review of existing management control literature and dictionaries, followed by a detailed translation process. Key management control...
October 2024
Earnings management for tax purposes: How do the Greek financially distressed firms react?
Utilizing SMEs panel data and an Ordinary Least Squares approach, this study examines the effects of tax and financially distressed proxies on Greek SMEs’ earnings management during the 2008 to 2017 periods. We find that SMEs that have great tax liabilities and are financially obligated seem to manipulate their accrual accounts. The findings extend previous evidence on the determinants of earnings management and...
October 2024
Optimizing tax administration in Nigeria through digital transformation of a harmonized tax system
Taxation is a major component of government revenue globally, used not only for public services but also to influence various economic activities. With advancements in digital technology, tax administration is increasingly leveraging technology to modernize and improve the tax system. This paper reviews the implications of digitalization on tax administration, aiming to optimize revenue collection within a harmonized...
November 2024
Revamping tax administration in North Central Nigeria: A narrative of the application of the business model canvas for strategic reform
This paper narrates the transformative journey of the Kwara State Internal Revenue Service (KW-IRS) in Nigeria, highlighting its establishment in 2015 through a reform agenda aimed to enhance revenue mobilization. Against the backdrop of Nigeria’s federal structure and the challenges within its tax administration landscape, KW-IRS emerged to streamline revenue collection and administration in Kwara State. Adopting...
November 2024
Corporate income tax disparities: A comparative study of Greece and Cyprus in the petroleum sector
This study aims to analyze and compare the corporate tax systems of Greece and Cyprus, focusing on data from 2018 to 2022. Research is conducted to examine the factors affecting income taxes in Greek and Cypriot companies during this period. The study evaluates the effective tax rates (ETRs) for corporate income by analyzing the financial statements of companies in each country and comparing these rates with the...
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