Tax Collection and Administration - Articles - Scientific Research Publishing

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 6,057 Downloads 8,932 Views Citations
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 1,799 Downloads 3,428 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 196 Downloads 2,343 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 102 Downloads 482 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 512 Downloads 11,250 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 12 Downloads 62 Views Citations
Tax Managerial Model of Public Institutions
—Case of Urban Transport Service and Communication Routes (Articles)

Gracia Kasongo

Open Journal of Social Sciences Vol.12 No.10, October 18, 2024

DOI: 10.4236/jss.2024.1210010 133 Downloads 641 Views Citations
Do Consumption Tax Cuts Lead to Dynamic Laffer Effects in Open Economies? (Articles)

Wenchun Wang, Yang Wang, Jiaojiao Wang

Theoretical Economics Letters Vol.7 No.3, March 16, 2017

DOI: 10.4236/tel.2017.73025 2,062 Downloads 3,599 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 1,127 Downloads 2,511 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 653 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 1,645 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 108 Downloads 1,013 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 1,595 Views Citations
Large Mining Projects and Socio-Environmental Impacts: Economic and Socio-Environmental Dynamics in Barcarena (Pará, Brazil) (Articles)

Raimundo da Costa Almeida, Christian Nunes da Silva, João Marcio Palheta da Silva, Aghane de Carvalho Antunes Antunes, Cynthia S. Simmons, Daniel Araújo Sombra Soares

Journal of Service Science and Management Vol.16 No.5, October 20, 2023

DOI: 10.4236/jssm.2023.165030 806 Downloads 1,880 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 5,941 Downloads 9,772 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 5,501 Downloads 10,108 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 1,800 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 8,227 Downloads 13,687 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 12,123 Downloads 32,020 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 19,937 Views Citations

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