Deferred Tax Assets - Articles - Scientific Research Publishing

Deferred Tax Accounting in the Banking Sector: A Literature Review (Articles)

Lucas Papazissimou, Eleftherios Aggelopoulos

Open Journal of Accounting Vol.15 No.1, December 5, 2025

DOI: 10.4236/ojacct.2026.151001 82 Downloads 636 Views Citations
From Usefulness to Declining Significance of Deferred Tax Credits: A Critical Consideration of the Post-COVID Period: Empirical and Methodological Limits (Articles)

Eleni Imprixi, Georgia Karakousis, Dimitrios Dimitriou, Dimitra Kouloubou, Nicos Sykianakis

Theoretical Economics Letters Vol.16 No.1, February 3, 2026

DOI: 10.4236/tel.2026.161013 433 Downloads 1,604 Views Citations
Impact of Treasury Single Account (TSA) on the Financial Performance of Deposit Money Banks (DMBs) in Nigeria: A Pre-Post Analysis (Articles)

Festus Oladipupo Olaoye, Olatunbosun Amos Talabi

Open Journal of Social Sciences Vol.7 No.5, May 31, 2019

DOI: 10.4236/jss.2019.75026 2,157 Downloads 7,198 Views Citations
Comparing Commercial and Residential Real Estate Investment Opportunities and Risks in Modern Economic Times (Articles)

Denis Burke

Journal of Financial Risk Management Vol.14 No.4, October 15, 2025

DOI: 10.4236/jfrm.2025.144020 117 Downloads 823 Views Citations
Effects of Intangible Assets of Human Capital on the Performance and Development of Modern Cuban Enterprise (Articles)

Naivi Montané Marsal

Journal of Human Resource and Sustainability Studies Vol.8 No.2, June 29, 2020

DOI: 10.4236/jhrss.2020.82011 842 Downloads 2,696 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 8,184 Downloads 13,588 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 12,029 Downloads 31,792 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 4,376 Downloads 19,822 Views Citations
Religion and People’s Choice of Financial Assets: A Research Based on CGSS2010 (Articles)

Yang Li, Pan Zhu

Open Journal of Social Sciences Vol.4 No.4, April 13, 2016

DOI: 10.4236/jss.2016.44002 2,346 Downloads 3,648 Views Citations
Effects of Banking Provisions on the Quality of Assets of Commercial Banks in the Central African Economic and Monetary Community (CEMAC): An Application by the Generalized Moments Method (GMM) (Articles)

Elfy Deba Bangagnan Yanga

Modern Economy Vol.15 No.4, April 25, 2024

DOI: 10.4236/me.2024.154018 164 Downloads 802 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 1,235 Downloads 3,546 Views Citations
Passively-Strictly Strong Nash Equilibrium in a Preference Revelation Game under the Student-Optimal Deferred Acceptance Algorithm (Articles)

Chengyue Li, Takehiro Inohara, Masahito Kitamura

Theoretical Economics Letters Vol.7 No.5, July 31, 2017

DOI: 10.4236/tel.2017.75084 1,006 Downloads 2,046 Views Citations
Consumption Concept and People’s Choice of Financial Assets: A Research Based on CHFS 2011 (Articles)

Pan Zhu

Open Journal of Social Sciences Vol.4 No.4, April 26, 2016

DOI: 10.4236/jss.2016.44020 2,801 Downloads 4,412 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 9,593 Downloads 13,381 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 2,463 Downloads 5,686 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 1,187 Downloads 5,619 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 2,452 Downloads 6,477 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 69 Downloads 422 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 264 Downloads 1,916 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 51 Downloads 375 Views Citations
This article belongs to the Special Issue on Public Law

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