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DOI
Author
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Affiliation
ISSN
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An Analysis of the Expected Effect of Levying Inheritance Tax on Capital Outflows
(Articles)
Chengfei Qiu
Technology and Investment
Vol.9 No.1
, February 7, 2018
DOI:
10.4236/ti.2018.91002
1,076
Downloads
2,398
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
12,131
Downloads
32,039
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
The Law of Genetic Inheritance
(Articles)
Yin Zhe
Open Journal of Genetics
Vol.2 No.1
, March 2, 2012
DOI:
10.4236/ojgen.2012.21005
50,523
Downloads
187,315
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
9,635
Downloads
13,467
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
6,695
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
459
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
2,150
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
61
Downloads
430
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
18,540
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
12,871
Views
Citations
High-Tech Enterprise Tax Planning
(Articles)
Qiong Zhang
American Journal of Industrial and Business Management
Vol.9 No.1
, January 18, 2019
DOI:
10.4236/ajibm.2019.91013
2,172
Downloads
5,011
Views
Citations
Are Tax Treaties for the Benefits of Taxpayers or Maximisation of State Revenue? A Review of VAT Treaty between Lesotho and South Africa
(Articles)
Malefetsane Nketekete
Open Journal of Business and Management
Vol.9 No.3
, May 31, 2021
DOI:
10.4236/ojbm.2021.93078
537
Downloads
1,993
Views
Citations
A Universal Object Oriented Expert System Frame Work for Fault Diagnosis
(Articles)
Dattatraya Vishnu Kodavade
,
Shaila Dinakar Apte
International Journal of Intelligence Science
Vol.2 No.3
, July 27, 2012
DOI:
10.4236/ijis.2012.23009
5,152
Downloads
12,388
Views
Citations
Inheritance and Identity of Cultural Heritage
(Articles)
Olimpia Niglio
Advances in Literary Study
Vol.2 No.1
, January 17, 2014
DOI:
10.4236/als.2014.21001
5,394
Downloads
14,606
Views
Citations
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