Tax Autonomy - Articles - Scientific Research Publishing

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 56 Downloads 366 Views Citations
Do Higher Tax Rates Encourage/Discourage Tax Compliance? (Articles)

María Jesús Freire-Serén, Judith Panadés

Modern Economy Vol.4 No.12, December 13, 2013

DOI: 10.4236/me.2013.412086 8,232 Downloads 13,702 Views Citations
Tax Knowledge, Penalties and Tax Compliance in Small and Medium Scale Enterprises in Nigeria (Articles)

Adesina Olugoke Oladipupo, Uyioghosa Obazee

iBusiness Vol.8 No.1, March 2, 2016

DOI: 10.4236/ib.2016.81001 12,132 Downloads 32,044 Views Citations
Effects of Tax Audit on Tax Compliance and Remittance of Tax Revenue in Ekiti State (Articles)

Clement Olatunji Olaoye, Ayodele Temitope Ekundayo

Open Journal of Accounting Vol.8 No.1, January 31, 2019

DOI: 10.4236/ojacct.2019.81001 4,408 Downloads 19,955 Views Citations
Macroeconomic Determinants of the Mobilization of Tax Revenues of the Countries of the West African Economic and Monetary Union (WAEMU) (Articles)

Issa Larba Kobyagda

Modern Economy Vol.10 No.1, January 22, 2019

DOI: 10.4236/me.2019.101017 1,287 Downloads 3,682 Views Citations
A Revised Survey on Autonomy Awareness of Foreign Language Learners in China (Articles)

Hongbo Qi

Open Journal of Modern Linguistics Vol.12 No.1, February 9, 2022

DOI: 10.4236/ojml.2022.121005 393 Downloads 1,532 Views Citations
Federalism, Nigerian Federal Constitution and the Practice of Federalism: An Appraisal (Articles)

Emmanuel Ibiam Amah

Beijing Law Review Vol.8 No.3, August 28, 2017

DOI: 10.4236/blr.2017.83017 7,222 Downloads 89,138 Views Citations
Relationship between School Autonomy and Students’ Academic Achievement in Government Secondary Schools in East Hararghe Zone, Oromia Regional State, Ethiopia (Articles)

Shimelis Sahilu, Ziyn Engdasew, Garkebo Basha, Feyera Dinsa

Creative Education Vol.12 No.10, October 29, 2021

DOI: 10.4236/ce.2021.1210183 549 Downloads 2,595 Views Citations
This article belongs to the Special Issue on Educational Administration, Policy and Leadership
Cash vs Control: The Battle for Performance Bragging Rights (Articles)

Elisabeth Arthur

Journal of Human Resource and Sustainability Studies Vol.13 No.1, March 19, 2025

DOI: 10.4236/jhrss.2025.131009 180 Downloads 661 Views Citations
The Situation and Countermeasures of Preschool Teachers’ Professional Autonomy
—Taking S City of Jiangsu Province as an Example (Articles)

Jiahui Zhu, Ying Cai, Jiajia Zhu

Creative Education Vol.16 No.12, December 17, 2025

DOI: 10.4236/ce.2025.1612126 109 Downloads 469 Views Citations
Reviews of Tax Planning (Articles)

Manxia Yuan, Xi Xu

Open Journal of Social Sciences Vol.3 No.11, November 16, 2015

DOI: 10.4236/jss.2015.311017 9,636 Downloads 13,471 Views Citations
Evaluation of Factors Having Impact on Tax Compliance as Regards to Taxpayers: Application for the City of Kars (Articles)

Alper TazegüL

Open Journal of Social Sciences Vol.4 No.8, August 24, 2016

DOI: 10.4236/jss.2016.48010 2,516 Downloads 5,766 Views Citations
A Note on Time Discretion and the Welfare Cost of Lump-Sum Taxation (Articles)

Cristian F. Sepulveda

Theoretical Economics Letters Vol.8 No.2, February 8, 2018

DOI: 10.4236/tel.2018.82013 1,249 Downloads 5,740 Views Citations
This article belongs to the Special Issue on Research on Tax
The Regional Tax Policy: A Review in Greece (Articles)

Nikolaos Varotsis, Ioannis Katerelos

Modern Economy Vol.10 No.8, August 28, 2019

DOI: 10.4236/me.2019.108125 2,512 Downloads 6,696 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 460 Views Citations
The Impact of Artificial Intelligence on Tax Compliance and Planning: Benefits, Challenges, and Future Perspectives (Articles)

Ralf Karam, Lara Ammoury

Advances in Applied Sociology Vol.15 No.8, August 18, 2025

DOI: 10.4236/aasoci.2025.158042 331 Downloads 2,154 Views Citations
Tax Reform on Consumption in Brazil: The Need for Change (Articles)

Marcelo Ferraz Pinheiro

Beijing Law Review Vol.16 No.4, December 9, 2025

DOI: 10.4236/blr.2025.164127 63 Downloads 436 Views Citations
This article belongs to the Special Issue on Public Law
Determinants of Tax Evasion: Empirical Evidence from Ghana (Articles)

Bismark Ameyaw, Dominic Dzaka

Modern Economy Vol.7 No.14, December 14, 2016

DOI: 10.4236/me.2016.714145 5,208 Downloads 18,542 Views Citations
Local Tax Scale and Its Economic Effects in China (Articles)

Feiyang Chang

Modern Economy Vol.8 No.3, March 31, 2017

DOI: 10.4236/me.2017.83033 1,877 Downloads 3,963 Views Citations
Tax Ethics and Tax Evasion, Evidence from Greece (Articles)

George Drogalas, Evgenia Anagnostopoulou, Michail Pazarskis, Dimitrios Petkopoulos

Theoretical Economics Letters Vol.8 No.5, April 16, 2018

DOI: 10.4236/tel.2018.85070 4,338 Downloads 12,873 Views Citations

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