Resource Tax Law - Articles - Scientific Research Publishing

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 1,881 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
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 2,482 Downloads 4,258 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 266 Downloads 1,010 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 382 Downloads 2,161 Views Citations
This article belongs to the Special Issue on Economics, Law and Policy
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 7,779 Downloads 16,902 Views Citations
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 15 Downloads 84 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 57 Downloads 368 Views Citations
Study on the Carbon Emission Reduction Performance of Resource Tax Reform: Based on the Perspective of Substitution of Factors of Production (Articles)

Jing Chen

Open Journal of Business and Management Vol.5 No.1, January 24, 2017

DOI: 10.4236/ojbm.2017.51017 1,526 Downloads 2,865 Views Citations
Assessing Ethical Issues in Tax Agencies in Mongolia (Articles)

Oyunbileg Pagjii, Suvdaa Damiran

iBusiness Vol.13 No.2, June 7, 2021

DOI: 10.4236/ib.2021.132007 485 Downloads 1,600 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 678 Downloads 2,167 Views Citations
Introduction to Brazilian Constitutional Tax Law System (Articles)

Renato Lopes Becho, Rafael Kaue Feltrim Oliveira#

Beijing Law Review Vol.12 No.3, September 27, 2021

DOI: 10.4236/blr.2021.123050 407 Downloads 2,146 Views Citations
The Relevance of Jurisprudence in Tax Law: An Analysis from the Perspective of Brazilian System of Precedents (Articles)

Renato Lopes Becho, Katia Locoselli Gutierres

Beijing Law Review Vol.14 No.2, June 20, 2023

DOI: 10.4236/blr.2023.142047 242 Downloads 1,280 Views Citations
The Scope and Hierarchy of the Principle of Legality in Tax Law: An Analysis from the Perspective of Brazilian System (Articles)

Celeste Maria Vásquez Dan Lins

Beijing Law Review Vol.14 No.4, December 27, 2023

DOI: 10.4236/blr.2023.144124 283 Downloads 1,239 Views Citations
Research on Strengthening Tax Follow-Up Management and Preventing Tax Law Enforcement Risks in the Context of Simplified Administration and Power Decentralization (Articles)

Meihong Li, Hanchun Wei

Journal of Financial Risk Management Vol.5 No.4, December 30, 2016

DOI: 10.4236/jfrm.2016.54026 1,988 Downloads 3,428 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 744 Downloads 1,706 Views Citations
The Essence of Remedial Secession: From the Perspectives of Human Right and Preservation of Natural Resources (Articles)

Yonas Girma Adimassu

Beijing Law Review Vol.12 No.4, December 24, 2021

DOI: 10.4236/blr.2021.124064 740 Downloads 8,345 Views Citations
The Influence of Fiscal Consequences on the Brazilian Supreme Court’s Ratio decidendi in Tax Matters (Articles)

Renato Peluzo

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

DOI: 10.4236/blr.2025.164135 35 Downloads 287 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 13,703 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 32,045 Views Citations

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