Journal of Accounting and Taxation

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Lazos Grigoris, Department of Economic Sciences, International University of Greece, 14 km Thessalonikis, P.C. 57 001, Greece.
Petridou Maria, Department of Business Administration, University of Macedonia, Egnatias 156, P.C. 54636, Thessaloniki, Greece.
Karagiorgos Alkiviadis, Department of Business Administration, International University of Greece, 14 Km Thessalonikis, Greece
Karagiorgou Dimitra Department of Information Systems, University of Macedonia, Egnatias 156, P.C. 54636, Thessaloniki, Greece.
Journal of Accounting and Taxation, Journal Year: 2022, Volume and Issue: Vol.14(3), P.

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 …

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Law Philip, Department of Accounting and Information Management, Room 3067, Faculty of Business Administration, E22, Avenida da Universidade, Taipa, University of Macau, Macau, China
Ningnan Wanggao Sinopec Marketing Company, Xiamen, China.
Journal of Accounting and Taxation, Journal Year: 2022, Volume and Issue: Vol.14(3), P.

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 …

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Chu Patrick Kuok Kun, Faculty of Business Administration, University of Macau, Avenida da Universidade, Taipa, Macao SAR, China.
Li Siqi Faculty of Business Administration, University of Macau, Avenida da Universidade, Taipa, Macao SAR, China.
Journal of Accounting and Taxation, Journal Year: 2022, Volume and Issue: Vol.14(3), P.

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 …

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