nep-acc New Economics Papers
on Accounting and Auditing
Issue of 2022‒02‒21
three papers chosen by
Alexander Harin
Modern University for the Humanities

  1. Presumptive taxation and firms’ efficiency: an integrated approach for tax compliance analysis By ferrara, giancarlo; campagna, arianna; bucci, valeria; atella, vincenzo
  2. Fiscal Incentives and Tax Compliance Behaviour in Industrial Clusters: A Survey of Clusters in South-East Nigeria By Ebele S. Nwokoye; Clement I. Igbanugo; Chukwunonso Ekesiobi; Stephen K. Dimnwobi
  3. Firms' perceptions of barriers to innovation and resilience: the Italian region of Friuli Venezia Giulia during the crisis By Iammarino, Simona; Sodano, Tiziana; Vittorino, Giovanni

  1. By: ferrara, giancarlo; campagna, arianna; bucci, valeria; atella, vincenzo
    Abstract: Presumptive taxation methods are policy tools widespread adopted by fiscal authorities with the aim to improve voluntary tax compliance and to fight tax evasion. Such methods allow authorities to uncover firms’ under-reporting, but face several limits. In particular, presumptive taxation methods do not allow to disentangle when the presence of under-reporting is ascribable to tax evasion behaviour or to the lack of managerial skills and inefficiency. To overcome the main presumptive taxation weakness, we propose combining presumptive frameworks with a measure of technical efficiency, thus developing an integrated approach for tax evasion analysis able to support the audit activities of fiscal authorities. Further, we provide some considerations in terms of tax compliance and support our approach with evidence obtained from an empirical application based on Italian firms.
    Keywords: Tax Compliance, Presumptive Taxation, Efficiency, Stochastic Frontier, Business Sector Studies
    JEL: C14 D24 H26 H32
    Date: 2021
  2. By: Ebele S. Nwokoye (Nnamdi Azikiwe University Awka, Nigeria); Clement I. Igbanugo (University of Benin, Nigeria); Chukwunonso Ekesiobi (Chukwuemeka Odumegwu Ojukwu University, Nigeria); Stephen K. Dimnwobi (Nnamdi Azikiwe University Awka, Nigeria)
    Abstract: The study investigates the impact of fiscal incentives on the tax compliance behaviour of firms in industrial clusters in Nigeria. Data from 800 firms drawn from three industrial clusters in South-East Nigeria were collected using a structured questionnaire through a multi-stage sampling procedure. Descriptive statistics and the logistic regression model were applied to estimate the survey responses. The major findings of the study show that regular tax audit, firm size, simplifying the communication on tax requirement, communicating deterrent messages, educational attainment of the firm owner and political legitimacy of the current government as well as fiscal incentives (tax credit, tax reduction, capital allowance, investment incentives) significantly influence the tax compliance behaviour of firms in Nigeria’s industrial clusters. Similarly, the study finds that fiscal incentives significantly enhance firm performance in Nigeria’s industrial clusters. Implications and policy suggestions are presented for adoption by concerned stakeholders in the tax and industrial sectors.
    Keywords: Fiscal incentive, Tax compliance, Industrial Cluster, Nigeria
    Date: 2022–01
  3. By: Iammarino, Simona; Sodano, Tiziana; Vittorino, Giovanni
    Abstract: This paper connects the literature on obstacles to innovation to the concept of regional economic resilience by empirically assessing the relationship between the intensity of firms’ engagement in innovative activities and self-reported obstacles to innovation during the unfolding of the latest economic and financial downturn. The analysis is grounded on a unique dataset on firm-level accounting data (CAD) and information from two waves (2008-10 and 2010-12) of the Community Innovation Survey (CIS) for a representative sample of firms in the Italian region of Friuli Venezia Giulia. The main results support the existence of severe deterring barriers in the region, and suggest that during the economic and financial crisis after 2008 firms’ uncertainty about the market demand became dominant.
    Keywords: obstacles to innovation; engagement in innovative activities; regional resilience; economic crisis; financial crisis
    JEL: R14 J01 N0
    Date: 2020–07–07

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