Oksana V. Vaganova,

Svyatoslav V. Yevdokimov,

Natalia E. Solovjeva

Научный результат. Экономические исследования, Journal Year: 2020, Volume and Issue: 6(3), P. 3 - 12

Published: Jan. 1, 2020

Agriculture is one of the most important priority sectors of the national economy, which provides the country's foodsecurity. But there are many problems in the activ-ities of agricultural producers, connected to the general taxation regime and the large tax burden.The purpose of this article is to study the current Unified Agricultural Tax (UAT), identify the positive and negative aspects of the application of these special tax re-gimes, as well as identify the main instruments of state support for agricultural pro-ducers.The problems that were solved during the writing these work were to substantiate the feasibility of Unified Agricultural Tax introduction for …


Lazos Grigoris,

Petridou Maria,

Karagiorgos Alkiviadis,

Karagiorgou Dimitra

Journal of Accounting and Taxation, Journal Year: 2022, Volume and Issue: Vol.14(3), P. 244 - 255

Published: July 31, 2022

This paper aims to explain how an information system upgrade aids tax authority efficiency in a developed country with significant deficiencies and weaknesses in its tax system and citizens’ tax awareness. Simultaneously, this research considers modern tax audit methods and their effect on legal entities. Through literature review, a questionnaire was drafted and sent to state tax auditors responsible for public revenue. As a result, a research tool was created to measure changes in a period of ten years regarding tax audit and the extent informational audit tools help to simplify the audit task. For the purpose of homogeneous empirical …


Chu Patrick Kuok Kun,

Li Siqi

Journal of Accounting and Taxation, Journal Year: 2022, Volume and Issue: Vol.14(3), P. 229 - 243

Published: July 31, 2022

In recent years, some domestic and foreign scholars have studied the relationship between corporate social responsibility and corporate performance. Some of these studies show that there is a positive relationship; others found a negative correlation while others found no correlation between them. It is of great significance for internet enterprises to undertake corporate social responsibility when private sector operators provide public services. Through case analysis, this study selects Ctrip, a Chinese multinational online travel company with many incidents of social responsibility in recent years, to explore the impact of corporate social responsibility on corporate financial performance by reading its corporate …


Law Philip,

Ningnan Wanggao

Journal of Accounting and Taxation, Journal Year: 2022, Volume and Issue: Vol.14(3), P. 215 - 228

Published: July 31, 2022

This paper investigates the effect of individual chief executive officers’ (CEOs’) characteristics on corporate performance. CEOs across 50 Chinese firms over time were selected and it was discovered that CEOs’ specific factors play a significant role in their firms’ performance. CEOs’ demographic characteristics include their legal background, dual position (that is, as both CEO and chairman of the same firm), shareholding ratio, gender, and tenure. The findings show that CEOs with a legal background have a positive influence on return on assets. Robustness tests support the validity of the main results. Our findings are consistent with the human capital theory …