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DOI
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Affiliation
ISSN
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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
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
Tax Burden Implication of Tax Reform
(Articles)
Yinka Mashood Salaudeen
,
Tayibat A. Atoyebi
Open Journal of Business and Management
Vol.6 No.3
, July 30, 2018
DOI:
10.4236/ojbm.2018.63058
1,815
Downloads
5,166
Views
Citations
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
6,696
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
63
Downloads
437
Views
Citations
This article belongs to the Special Issue on
Public Law
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
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
The Impact of Economic Growth and Tax Reform on Tax Revenue and Structure: Evidence from China Experience
(Articles)
Kanghua Zeng
,
Shan Li
,
Qian Li
Modern Economy
Vol.4 No.12
, December 27, 2013
DOI:
10.4236/me.2013.412091
8,784
Downloads
14,367
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
266
Downloads
1,010
Views
Citations
This article belongs to the Special Issue on
Constitutional Law
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
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
Result-Based Management in the Public Sector: A Decade of Experience for the Tanzanian Executive Agencies
(Articles)
Andrew Sulle
Journal of Service Science and Management
Vol.4 No.4
, December 7, 2011
DOI:
10.4236/jssm.2011.44057
8,558
Downloads
14,738
Views
Citations
The Foundations and Reasons of County Administrated by Province Reform: Analysis Based on County Economy and People’s Livelihood Perspective
(Articles)
Xiaoqian Liu
Modern Economy
Vol.9 No.11
, November 20, 2018
DOI:
10.4236/me.2018.911119
803
Downloads
1,638
Views
Citations
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