Tax Research Paper

Tax Research Paper-10
IBFD values its independent position and does not offer tax advice.

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Applied research findings, critiques of current accounting practices and the measurement of their effects on business decisions, general purpose solutions to problems through models, and essays on world affairs which affect accounting practice are all within the scope of the journal.

Benefits to authors We also provide many author benefits, such as free PDFs, a liberal copyright policy, special discounts on Elsevier publications and much more.

Nigeria’s tax to GDP ratio is one of the lowest in the world.

At under 6%, it is far below the sub-Saharan African average of 20%, and the 15% considered to be necessary to fund adequate public services.

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IBFD offers research services on national and international tax issues to governments, international organizations and corporates.

The journal's goal is to bridge the gap between academic researchers and practitioners by publishing papers that are relevant to the development of the field of accounting.

Submissions are expected to make a contribution to the accounting literature, including as appropriate the international accounting literature typically found in JIAAT and other primary US-based international accounting journals as well as in leading European accounting journals.

Methodological concerns of particular interest to this field also are discussed.

This paper presents the case for tax progressivity based on recent results in optimal tax theory.


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