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We investigate the perceptions and attitudes of both students and tax professionals about the use of the Code and Regulations in an introductory tax course. We administer a survey at the beginning and end of the semester to 106 students enrolled in an introductory tax course, and a separate survey that is completed by 120 tax professionals. Students enrolled in an introductory tax course that integrates the use of the Code and Regulations feel significantly more proficient in using and interpreting this material at the end than at the beginning of the semester. Supplemental assessment of learning data also indicates that students who have been exposed to the Code and Regulations in this course have a fairly high degree of proficiency in accessing and interpreting material. Furthermore, tax professionals view the ability to read and interpret the Code and Regulations as particularly valuable when entering the workplace and somewhat valuable for the certified public accountants exam. This study’s findings extend prior literature on the introductory tax course and provide evidence that students display positive attitudes on the use of the Code and Regulations after being exposed to this skill, and that tax professionals consider the ability to access and interpret the authoritative support in the Code and Regulations quite useful for the workplace.

The purpose of this paper is to gain insight into how well past reforms have performed against revenue, equity and efficiency benchmarks of tax policymaking, so that the direction of future reform of tax system might be determined. It also presents a comparative analysis of taxation and revenue trends in the Middle East and North Africa (MENA) region over the data set period 1990-2012.

By overviewing the development and relative significance of resource revenues, allocating non-resource taxes and examining the tax policies of constituent countries, this paper presents a comparative review of taxation and revenue trends in the MENA region.

Findings showed, on average, a slight decline in non-resource revenues against the significant rise in income from resources. The analysis of government revenues and current taxation structures provide insight into how prior reforms have performed against the standard measures of tax policy-making (i.e. revenue, equity and efficiency) and directions for change leading to the establishment of simple tax systems. The study observes regional differences, such as the higher tax and revenues of the Maghreb sub-region over the Mashreq, except for value-added tax, where low rates were associated with equal or greater revenue. Similarities were also found, including the partial compensation by income taxes (not indirect taxes) for revenue lost through trade liberalization. The challenges of tax reform are found to vary across countries and opportunities for improving equity and reducing the complexity of tax systems across the region are identified.

Reforms in all tax systems could have major implications for the country, employment, earnings and tax revenues; but recommendations would require political value judgments and government decisions. The study suggests eliminating the current tax system, thereby replacing one of the more distortionary taxes in the current system with a neutral and efficient tax.

The paper signals the need, even of the oil-rich states of the Gulf Cooperation Council, for governments to build tax systems capable of capturing and spending revenues effectively into the future.

The pervasiveness of tax non-compliance remains a serious concern to most tax authorities around the world. The negative impact of tax non-compliance on the economy and the evolving nature of the Malaysian corporate tax system have motivated this study. The purpose of this paper is to examine the determinants of corporate tax non-compliance among small-and-medium-sized corporations (SMCs) in Malaysia.

This study used economic deterrence theory to analyze and test 375 tax-audited cases finalized by the Inland Revenue Board of Malaysia in 2011.

Multiple regression results revealed that marginal tax rate, company size and types of industry exerted significant effects on corporate tax non-compliance. The services and construction industries were noted to be the predominant industries engaged in tax non-compliance. The amount of concealed income unearthed during tax audit indicates clearly that there is widespread tax non-compliance in Malaysia and the quantum of tax lost through tax non-compliance is quite high.

This study only sampled SMCs audited in 2011, hence, care has been exercised in generalizing the findings.

This study affirms that marginal tax rate, company size and types of industry are the main factors influencing compliance behavior of SMCs. The findings provide important insights not only to the Malaysian tax authority, but also to tax authorities and tax researchers in other parts of the world given that tax non-compliance of SMCs is a prevalent and universal problem. For example, with regard to the finding that marginal tax rate and company size are linked to non-compliance, it can be surmised that tax authorities ought to divert resources to firms with such characteristics when conducting audits.

Most tax research tax examining corporate tax non-compliance used financial data from annual reports to predict tax non-compliance, which are not very accurate. This study used actual tax audit cases obtained from the tax authority which are reflective of the actual situation. This study complements the scant existing literature by empirically evaluating the factors that influenced corporate tax non-compliance in a developing country like Malaysia.

This study aims to construct a parsimonious instrument to measure social valuation in a collective setting using Uganda as an example.

A triangulation technique was used in this study. Conversations with students, parents, teaching and non‐teaching staff at Uganda Christian University (UCU) main campus were carried out, as well as a rigorous review of the literature to gather an original set of items on social valuation. Content and face validity were carried out in order to get rid of redundant and ambiguous items. The remaining items were incorporated in a questionnaire which was pretested before being distributed to a convenience sample of 650 third‐year business students on the four campuses of UCU, each located in one of the four regions of Uganda.

Principal axis factoring by promax rotation extracted six oblique factors accounting for 56 percent of the variance, namely, teaching of entrepreneurship in schools, family, knowledge, institutions, perception of education, and culture. Confirmatory factor analysis found the measurement model to have acceptable fit statistics.

The study used a convenience sample of students from four campuses of one institution in the country.

Government and other stakeholders in the entrepreneurial sector should use the instrument developed in this study as a guide in a bid to enhance entrepreneurship.

Existing measures of social valuation were designed in the West and may not be wholly applicable in a developing country setting. The instrument designed in this study in a collective setting should be a great contribution to entrepreneurial research and development in developing economies.

Knight's Industrial Law Reports goes into a new style and format as Managerial Law This issue of KILR is restyled Managerial Law and it now appears on a continuous updating basis rather than as a monthly routine affair.

Aim of the present monograph is the economic analysis of the role of MNEs regarding globalisation and digital economy and in parallel there is a reference and examination of some legal aspects concerning MNEs, cyberspace and e‐commerce as the means of expression of the digital economy. The whole effort of the author is focused on the examination of various aspects of MNEs and their impact upon globalisation and vice versa and how and if we are moving towards a global digital economy.

Compiled by K.G.B. Bakewell covering the following journals published by MCB University Press: Facilities Volumes 8‐18; Journal of Property Investment & Finance Volumes 8‐18; Property Management Volumes 8‐18; Structural Survey Volumes 8‐18.

Index by subjects, compiled by K.G.B. Bakewell covering the following journals: Facilities Volumes 8‐18; Journal of Property Investment & Finance Volumes 8‐18; Property Management Volumes 8‐18; Structural Survey Volumes 8‐18.

Compiled by K.G.B. Bakewell covering the following journals published by MCB University Press: Facilities Volumes 8‐18; Journal of Property Investment & Finance Volumes 8‐18; Property Management Volumes 8‐18; Structural Survey Volumes 8‐18.