THE IMPACT OF TAX REFORMS ON FIDUCIARY ACCOUNTING PRACTICES
- Project Research
- 1-5 Chapters
- Quantitative
- Abstract : Available
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- Recommended for : Student Researchers
- NGN 5000
ABSTRACT
This study examines the impact of tax reforms on fiduciary accounting practices, focusing on compliance, tax efficiency, and financial reporting. A survey design was adopted to gather data from fiduciary accountants and tax advisors, capturing their perspectives on recent tax reforms. Using Taro Yamane's formula, the sample size was calculated to be 365 from a population of 7,200 fiduciary accountants in Lagos, ensuring statistical precision. Lagos was selected for its dynamic tax environment and significant fiduciary activities. The survey instrument achieved a reliability coefficient score of 0.87, indicating high reliability. Findings indicate that tax reforms have significantly impacted fiduciary accounting practices by increasing compliance requirements and affecting tax efficiency. The study recommends continuous professional training and the development of adaptive strategies to navigate the complexities introduced by tax reforms.
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