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DOI
Author
Journal
Affiliation
ISSN
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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
469
Views
Citations
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
1,876
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
2,481
Downloads
4,249
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
262
Downloads
995
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
378
Downloads
2,141
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
7,774
Downloads
16,885
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
12
Downloads
62
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
55
Downloads
351
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
677
Downloads
2,156
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
398
Downloads
2,133
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
1,273
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
1,230
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
1,987
Downloads
3,422
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
34
Downloads
277
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
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
1,284
Downloads
3,671
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
13,464
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
2,515
Downloads
5,759
Views
Citations
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