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Software Taxation from the Perspective of the Recent Decisions of the Brazilian Supreme Court (STF) in ADI’s 1945/MT and 5659/MG
(Articles)
Gustavo de Mello Vianna Gudin Di Marzo
,
Elizabeth Nazar Carrazza
Beijing Law Review
Vol.15 No.3
, September 14, 2024
DOI:
10.4236/blr.2024.153071
90
Downloads
633
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
8,227
Downloads
13,687
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
12,123
Downloads
32,020
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
19,937
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
2,515
Downloads
5,759
Views
Citations
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
5,202
Downloads
18,591
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
2,141
Views
Citations
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
263
Downloads
997
Views
Citations
This article belongs to the Special Issue on
Constitutional Law
Models of Tax Planning Simulation: The Case of Greece
(Articles)
Nikolaos Varotsis
,
Ioannis Katerelos
Open Journal of Modelling and Simulation
Vol.6 No.3
, July 10, 2018
DOI:
10.4236/ojmsi.2018.63003
4,206
Downloads
8,780
Views
Citations
The Effects of E-Services on Revenue Collection and Tax Compliance among SMEs in Developing Countries: A Case Study of Zambia
(Articles)
Vernon Mukuwa
,
Jackson Phiri
Open Journal of Social Sciences
Vol.8 No.1
, January 13, 2020
DOI:
10.4236/jss.2020.81008
2,715
Downloads
9,477
Views
Citations
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
378
Downloads
2,141
Views
Citations
This article belongs to the Special Issue on
Economics, Law and Policy
Religiosity: Mediator of Tax Knowledge and Tax Compliance among Small Business Enterprises (SBEs)
(Articles)
Francis Tamale
,
Violah Mpangwire
,
Laura A. Orobia
,
Benjamin Musiita
,
Thomas Kisaalita
,
Brian Ssembatya
,
Kalimu Ndaazano
,
Brenda Kabasinguzi
,
Richard Mwesige
Technology and Investment
Vol.16 No.1
, February 20, 2025
DOI:
10.4236/ti.2025.161003
181
Downloads
1,121
Views
Citations
Tax Compliance among SMEs: An Empirical Analysis of Internal and External Determinants in Shinyanga Municipality, Tanzania
(Articles)
Omary Magasha
,
Immaculate Onesmo Gillo
,
Sadick Alex
Open Journal of Business and Management
Vol.13 No.2
, March 11, 2025
DOI:
10.4236/ojbm.2025.132050
468
Downloads
4,034
Views
Citations
A Study on Tax Planning in Merger and Acquisition
(Articles)
Iddy Zuberi Kayumba
,
Shahnaz Noorul Amin
American Journal of Industrial and Business Management
Vol.15 No.6
, June 26, 2025
DOI:
10.4236/ajibm.2025.156042
177
Downloads
1,178
Views
Citations
Intelligent Tax Systems: Automating Tax Audits and Improving Revenue Efficiency
(Articles)
Yutong Tan
,
Wenxia Zheng
,
Jialei Cao
,
Bingying Jiang
Open Journal of Accounting
Vol.14 No.3
, July 24, 2025
DOI:
10.4236/ojacct.2025.143009
241
Downloads
1,648
Views
Citations
Fiscal Legitimacy and Institutional Trust: Sociological Mechanisms of Corporate Tax Compliance in Romania
(Articles)
Elena-Raluca Popescu
Advances in Applied Sociology
Vol.16 No.3
, March 10, 2026
DOI:
10.4236/aasoci.2026.163014
115
Downloads
457
Views
Citations
An Exploration of the Barriers of E-Tax System Adoption as a Strategy for Enhancing Taxpayer Compliance among Small and Medium Taxpayers at the Zambia Revenue Authority
(Articles)
James Chisenga Mwansa
,
Jackson Phiri
Open Journal of Business and Management
Vol.13 No.3
, May 26, 2025
DOI:
10.4236/ojbm.2025.133110
229
Downloads
1,645
Views
Citations
Factors Influencing Tax Compliance among Small and Medium Enterprises (SMEs) in Harare, Zimbabwe: Institutional, Procedural, Informational and Behavioural Drivers
(Articles)
Ishmael Chidembo
,
Abubaker Qutieshat
American Journal of Industrial and Business Management
Vol.15 No.10
, October 21, 2025
DOI:
10.4236/ajibm.2025.1510076
108
Downloads
1,013
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
677
Downloads
2,157
Views
Citations
The Implications of Upgraded Taxpayers Portal System on Tax Compliance among Business Entrepreneurs in Tanzania
(Articles)
Lwidiko Badi
,
Willy Maliganya
Open Access Library Journal
Vol.12 No.4
, April 29, 2025
DOI:
10.4236/oalib.1113003
102
Downloads
770
Views
Citations
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