EXAMINING TAXATION ISSUES AND STRATEGIES IN FIDUCIARY ACCOUNTING
This study aims to (1) investigate common taxation challenges in fiduciary accounting, (2) assess the effectiveness of current taxation strategies, and (3) propose improvements to taxation practices in fiduciary accounting. A survey design was chosen to collect detailed information from practitioners. A sample size of 110 fiduciary accountants was determined using Taro Yamane's formula from a population of 180 in Lagos, ensuring sufficient data for analysis. The case study focused on a leading fiduciary accounting firm in Lagos to provide practical insights. The survey instrument’s reliability coefficient score was 0.86, reflecting consistent responses. Findings revealed significant issues with tax compliance and strategy implementation due to frequent regulatory changes and complex tax laws. The study recommends ongoing training and the development of more adaptive taxation strategies to ensure compliance and efficiency.
ABSTRACT
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