Tax Administration - Articles - Scientific Research Publishing

Research on the Construction of Tax Collection and Administration System for Natural Persons
—Taking Live Streamers as the Research Object (Articles)

Hanrong Zhang

Open Journal of Social Sciences Vol.6 No.5, May 18, 2018

DOI: 10.4236/jss.2018.65008 1,802 Downloads 3,438 Views Citations
A Conceptual Review of Nigerian Tax Administration in Globalisation and Profit Shifting Challenges (Articles)

Abdulrahman Olorunloga Aliyu, Ngu Solomon Kumai, Lateef Olumide Mustapha

Open Access Library Journal Vol.9 No.7, July 26, 2022

DOI: 10.4236/oalib.1109030 197 Downloads 2,351 Views Citations
The Taxpreneurship Model: Rethinking Tax Administration in Developing and Underdeveloped Economies through the Application of Entrepreneurship Principles (Articles)

Muritala Awodun

Theoretical Economics Letters Vol.14 No.6, December 2, 2024

DOI: 10.4236/tel.2024.146116 103 Downloads 491 Views Citations
An Analysis of New VAT Law in Bangladesh: Changes & Challenges (Articles)

Taslima Khanam, Anju Man Ara Begum, Sufia Khanam, Fatema-tuj- zuhra

Beijing Law Review Vol.12 No.3, September 10, 2021

DOI: 10.4236/blr.2021.123044 516 Downloads 11,268 Views Citations
This article belongs to the Special Issue on Law Theory and Practice
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 83 Views Citations
Multinational Tax Base Erosion Problem of the Digital Economy (Articles)

Wei Peng

Modern Economy Vol.7 No.3, March 25, 2016

DOI: 10.4236/me.2016.73038 6,061 Downloads 8,942 Views Citations
Tax Evasion in Small and Micro Greek Firms in the Light of the Economic Recession (Articles)

George Drogalas, Evgenia Anagnostopoulou, Michail Pazarskis, Sotirios Galeas

Theoretical Economics Letters Vol.8 No.2, February 6, 2018

DOI: 10.4236/tel.2018.82009 1,128 Downloads 2,518 Views Citations
This article belongs to the Special Issue on Research on Tax
Thoughts on Tax Administration Reform to Support the Construction of China’s Unified National Market (Articles)

Huiyu Zhang

Open Journal of Social Sciences Vol.13 No.3, March 17, 2025

DOI: 10.4236/jss.2025.133020 127 Downloads 661 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 1,659 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 110 Downloads 1,039 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
Taxpayers Fraudulent Behavior Modeling The Use of Datamining in Fiscal Fraud Detecting Moroccan Case (Articles)

Farid Ameur, Mohamed Tkiouat

Applied Mathematics Vol.3 No.10, October 12, 2012

DOI: 10.4236/am.2012.310176 5,946 Downloads 9,779 Views Citations
The Impact of Tax Collection in Achieving Revenue Targets: The Directorate General of Taxes of Mali Case Study (Articles)

Sekou Maiga

Theoretical Economics Letters Vol.5 No.3, June 4, 2015

DOI: 10.4236/tel.2015.53046 5,504 Downloads 10,122 Views Citations
Exploring the Implementation and Benefit of Digital Reforms in Tax Administration: National Revenue Authority (NRA) Sierra Leone (Articles)

Abu Kai Kamara, Sheriff Kamara

Open Access Library Journal Vol.10 No.2, February 23, 2023

DOI: 10.4236/oalib.1109767 217 Downloads 1,808 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 32,045 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
Subcutaneous Trastuzumab (Herceptin^®): A UK Time and Motion Study in Comparison with Intravenous Formulation for the Treatment of Patients with HER2-Positive Early Breast Cancer (Articles)

Russell Burcombe, Steve Chan, Richard Simcock, Kunal Samanta, Fran Percival, Peter Barrett-Lee

Advances in Breast Cancer Research Vol.2 No.4, September 9, 2013

DOI: 10.4236/abcr.2013.24022 7,239 Downloads 16,127 Views Citations
A Discussion of Administration of Local Public Schools in U.S. (Articles)

Fang Wang

Open Journal of Social Sciences Vol.2 No.11, November 28, 2014

DOI: 10.4236/jss.2014.211028 5,258 Downloads 6,772 Views Citations

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