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International Journal of Accounting Information Systems

Developed articles that examine the rapidly evolving relationship between accounting and information technology. Articles may range from empirical to analytical, from practice-based to the development of new techniques, but must be related to problems facing the integration of accounting and information technology. The journal will address (but will not limit itself to) the following specific issues: control and auditability of information systems; management of information technology; artificial intelligence research in accounting; development issues in accounting and information systems; human factors issues related to information technology; development of theories related to information technology; methodological issues in information technology research; information systems validation; human–computer interaction research in accounting information systems. The journal welcomes and encourages articles from both practitioners and academicians.
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Will a departure from tax-based accounting encourage tax noncompliance? Archival evidence from a transition economy

Autores: K. Hung Chan, Kenny Z. Lin and Phyllis L.L. Mo


Abstract

We investigate whether a departure from a tax-based accounting system toward the adoption of International Financial Reporting Standards encourages tax noncompliance. We also examine whether such a departure, which weakens book-tax conformity, affects the informativeness of book-tax differences for tax noncompliance. Our evidence suggests that as book-tax conformity decreases, tax noncompliance increases. Although book-tax differences remain informative of tax noncompliance, the informativeness attenuates as book-tax conformity weakens. Additionally, firms with high incentives to inflate book income are more tax compliant than their counterparts after the departure from a tax-based accounting system.

Keywords: Book-tax differences; IFRS; Informativeness of book-tax differences; Tax-based accounting system; Tax noncompliance.

Este artigo foi aceite para publicação no Journal of Accounting and Economics e é relativo à China.

Existirá alguma semelhança com Portugal?

The Tax Foundation - Educating Taxpayers Since 1937

The Tax Foundation - Educating Taxpayers Since 1937

Enterprise Resource Planning

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É com este tipo de documentos que também se aumenta a eficiência da justiça, medida, por exemplo, na dimensão da morosidade.

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