Comparative Tax Law - Articles - Scientific Research Publishing

Explainability as a Constitutional Limit on Algorithmic Tax Power: A Comparative Analysis (Articles)

Paulo Caliendo

Beijing Law Review Vol.17 No.2, June 30, 2026

DOI: 10.4236/blr.2026.172036 12 Downloads 57 Views Citations
The Application of Judicial Precedents as a Way to Reduce Brazilians Tax Lawsuits (Articles)

Renato Lopes Becho

Beijing Law Review Vol.11 No.3, September 17, 2020

DOI: 10.4236/blr.2020.113044 676 Downloads 2,150 Views Citations
Tax Responsibility of Economic Groups (Articles)

Rafael Oliveira Beber Peroto

Beijing Law Review Vol.16 No.2, June 30, 2025

DOI: 10.4236/blr.2025.162059 92 Downloads 466 Views Citations
Research on the Reform and Perfection of Resource Tax System (Articles)

Tingting Fan

Open Journal of Social Sciences Vol.9 No.3, March 24, 2021

DOI: 10.4236/jss.2021.93021 660 Downloads 1,872 Views Citations
Evolutionary Analysis of Tax Law: A Methodological Approach (Articles)

Ute Schmiel

Modern Economy Vol.7 No.4, April 12, 2016

DOI: 10.4236/me.2016.74041 2,477 Downloads 4,236 Views Citations
This article belongs to the Special Issue on Law and Economics
Judicial Precedents in the Context of the Brazilian Tax Reform (Articles)

Paulo Henrique Santana Barbosa

Beijing Law Review Vol.15 No.1, March 13, 2024

DOI: 10.4236/blr.2024.151020 261 Downloads 993 Views Citations
This article belongs to the Special Issue on Constitutional Law
An Economic Analysis of Tax Evasion (Articles)

André Folloni, Victoria Baldani-Miranda

Beijing Law Review Vol.15 No.2, June 28, 2024

DOI: 10.4236/blr.2024.152057 376 Downloads 2,137 Views Citations
This article belongs to the Special Issue on Economics, Law and Policy
An Empirical Analysis of the Factors Affecting the Tax Burden of China’s Banking Industry (Articles)

Yu Zhang

Technology and Investment Vol.10 No.2, May 31, 2019

DOI: 10.4236/ti.2019.102002 612 Downloads 1,959 Views Citations
A Multifactor VAT Gap Comparative Analysis in the European Union (Articles)

Dimitris Balios, Spyridon Pierrakos, Stefanos Tantos

Theoretical Economics Letters Vol.14 No.3, June 13, 2024

DOI: 10.4236/tel.2024.143043 191 Downloads 1,164 Views Citations
A Brief History of Legal Comparison: A Lesson from the Ancient to Post-Modern Times (Articles)

Roberto Scarciglia

Beijing Law Review Vol.6 No.4, December 15, 2015

DOI: 10.4236/blr.2015.64026 7,073 Downloads 10,039 Views Citations
Extraterritorial Experience with Intellectual Property Punitive Damages (Articles)

Yujiao Tang

Open Journal of Social Sciences Vol.10 No.12, November 16, 2022

DOI: 10.4236/jss.2022.1012024 313 Downloads 1,292 Views Citations
A Comparative Study on Legal Issues Concerning the Promotion of the Private Economy between China and the United States (Articles)

Zhiwei Sun

Beijing Law Review Vol.16 No.4, December 1, 2025

DOI: 10.4236/blr.2025.164116 48 Downloads 400 Views Citations
Research on the Structure of China’s Enterprise Income Tax Law System (Articles)

Yinying Wang

Beijing Law Review Vol.2 No.2, June 13, 2011

DOI: 10.4236/blr.2011.22007 7,774 Downloads 16,882 Views Citations
Japanese New Patent Law: Lessons for China (Articles)

Meirong Guo

Beijing Law Review Vol.3 No.3, September 28, 2012

DOI: 10.4236/blr.2012.33018 6,973 Downloads 10,412 Views Citations
Shared Competence: An Analysis and Reinterpretation of the New Model for the Distribution of Tax Competence in the Constitution of Brazil Considering Constitutional Amendment No. 132/2023 (Articles)

Eduardo Müller Gomes

Beijing Law Review Vol.16 No.4, December 12, 2025

DOI: 10.4236/blr.2025.164132 55 Downloads 348 Views Citations
Regulating the Pollution of Queensland’s Waterways from Natural Resource Extraction: Potential Pathways to Law Reform Inspired by Recent Chinese Developments in Environmental Law (Articles)

Anthony G. A. Shaw

Beijing Law Review Vol.10 No.4, August 7, 2019

DOI: 10.4236/blr.2019.104039 742 Downloads 1,691 Views Citations
Comparative Research on Library Law in China, the United States, Korea and Japan (Articles)

Wenyan Cheng, Xi Zhang, Honglan Zheng

Open Access Library Journal Vol.6 No.3, March 27, 2019

DOI: 10.4236/oalib.1105333 530 Downloads 1,856 Views Citations
Reconsidering Comparative Methodology in Administrative Law (Articles)

Roberto Scarciglia

Beijing Law Review Vol.10 No.4, September 25, 2019

DOI: 10.4236/blr.2019.104056 1,070 Downloads 3,486 Views Citations
Ricardian Theorem Reality; Assessment of Sino-Tanzania Trade 2015-2019 (Articles)

Nyagoga Lucy Michael

Open Journal of Social Sciences Vol.9 No.4, April 27, 2021

DOI: 10.4236/jss.2021.94033 798 Downloads 2,035 Views Citations
Comparative Law: An Effort of a Historiographical Rescue and Methodological Issues (Articles)

Arnaldo Sampaio de Moraes Godoy, Gustavo Ferreira Ribeiro

Beijing Law Review Vol.14 No.4, December 7, 2023

DOI: 10.4236/blr.2023.144105 258 Downloads 1,727 Views Citations

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