Tax Accounting: Bibliometric Study of the Accounting Area Between the Period 2010 to 2020

Henrique, Marcelo Rabelo; Silva, Jéssica Medeiros da; Saporito, Antônio; Silva, Sandro Braz

doi:10.5380/rcc.v12i3.77754

Cited by 4 publications

(4 citation statements)

References 6 publications

(10 reference statements)

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“…The development of these indicators tells about profitability and will help predict the future development of profitability, which will help management make effective decisions. The authors provide information about these facts: Grünwald & Holečková, 2007;Nita, & Oleksyk, 2020;Tawiah & Gyapong, 2021;Stewart & Connolly, 2021;Sacer & Zyznarska-Dworczak, 2020;Henrique et al 2020;Frintrup, 2020;Gernon, 2001;Hellmann & Patel, 2021;Kubíčková & indřichovská, 2015;Kotulič et al, 2018;Hillebrandt & Leino-Sandberg, 2021;Pavic, 2020;Silva et al, 2021aSilva et al, , 2021b.…”

Section: Literature Reviewmentioning

confidence: 99%

Analytical view of the profitability of commercial companies

Víghová,

Košovská,

Hudáková

2023

JESI

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A reliable report on the company's financial situation can be obtained by analyzing costs, revenues, profit margin and the development of net profit. To study this information, we use a range of indicators from the financial analysis environment. The financial analysis results are interpreted and put into business practice by the accounting units. The basic information sources used in financial analysis are the financial statements of business companies. The article aims to point out the development of revenues, the total net profit of grain growers in the time horizon 2014-2022, as well as the profit margin of the industry for the period 2014-2022. The subject of the analysis was agricultural enterprises, from which we selected one accounting unit that operates in the agriculture sector. Within the industry, they focused our attention on the segment of cereal growers in Slovakia in the time horizon 2014-2022; the mentioned period is interesting because the COVID-19 pandemic and the war in Ukraine marked it. We presented the analysis results in the final part of the article.

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Section: Literature Reviewmentioning

confidence: 99%

Analytical view of the profitability of commercial companies

Víghová,

Košovská,

Hudáková

2023

JESI

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“…In the Slovak Republic, the Criminal Office of the Financial Administration provides tasks in detecting offences related to violations of tax regulations in VAT on imports and excise duties. The authors of the following publications wrote about it: Babčák, 2018;Tawiah & Gyapong, 2021;Henrique et al, 2020;Lombardi et al, 2020;Miah et al, 2021;Roca, 2021;Stewart et al 2021; Sacer, 2020.…”

Section: Literature Reviewmentioning

confidence: 99%

Discovery of tax evasion in the field of consumption taxes

Víghová

2023

JESI

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The state budget is the main instrument of state management. The most important source of income for the state budget is taxes, not only in Slovakia but also within the European Union. For the reason mentioned above, the tax area is the focal point of tax collection and recovery of tax arrears. An essential task of the state is to ensure efficient financial administration (tax and customs offices that carry out administration, control and enforcement proceedings), including a stable legislative system that effectively detects tax evasion. Tax evasion occurs most often in indirect taxes, i.e., in the case of VAT and consumption taxes. The article aims to point out typical illegal tax evasion in the consumption tax field and the fight against tax evasion. Analysis and comparison methods were used in the research. The analysis was carried out based on the data of the Financial Administration of the Slovak Republic, where the results of the control activities of the customs authorities were analyzed with a focus on consumption taxes. I drew attention to the most frequently occurring tax evasions in individual excise taxes as well as to the results of the investigation of the Criminal Office of the Financial Administration of the Slovak Republic in the detection of customs tax evasions and VAT on imports.

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“…Tax regulation is compulsory, and, if companies fail to comply with the tax rules, they can be interpreted as having poor performance (Musimenta, Naigaga, Bananuka, & Najjuma, 2019). The combination of financial accounting and tax regulation has given rise to the science of tax accounting (Henrique, da Silva, Saporito, & Silva, 2021).…”

Section: Literature Reviewmentioning

confidence: 99%

Is Tax Accounting Information Relevant to Users? The Case of Indonesia

Pratama

2022

IJAEFA

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This research aimed to investigate whether the tax accounting contained in financial statements is relevant to users’ decision-making and represents compliance with the tax laws. In this research, tax accounting information is classified into (1) tax recognition items (TRI) and (2) tax disclosure items (TDI). Survey data were collected from 131 professional tax accountants in Indonesia. The study employed two analysis methods: (1) the paired sample test, to determine whether there was any gap between the current condition and the expected condition of tax accounting information; and (2) regression analysis, to establish whether tax accounting information affected the relevance of financial statements. The results showed that (1) there were more gaps in TRI than in TDI; and (2) while TRI created relevance, TDI did not. This result indicates that tax accounting information is essential to improve decision-making. However, there are gaps and inadequate information. These results also imply that the accounting standards setter should improve the standards so that tax accounting provides value to financial statement users.

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Tax Accounting: Bibliometric Study of the Accounting Area Between the Period 2010 to 2020

Abstract: A reprodução dos artigos, total ou parcial, pode ser feita desde que citada a fonte.

Cited by 4 publications

References 6 publications

Analytical view of the profitability of commercial companies

Analytical view of the profitability of commercial companies

Discovery of tax evasion in the field of consumption taxes

Is Tax Accounting Information Relevant to Users? The Case of Indonesia

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