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ISSN
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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
Research on the Impact of Tax Shield Effect on Corporate Capital Structure
—Empirical Analysis Based on A-Share Listed Companies
(Articles)
Lei Lei
Modern Economy
Vol.11 No.1
, January 17, 2020
DOI:
10.4236/me.2020.111012
1,670
Downloads
6,508
Views
Citations
Tax Incentives, Competition and Welfare
(Articles)
Claudio Andre Gondim Nogueira
Modern Economy
Vol.3 No.5
, September 29, 2012
DOI:
10.4236/me.2012.35080
6,767
Downloads
10,535
Views
Citations
Business Wealth and Tax Policy
(Articles)
Robert M. Hull
Theoretical Economics Letters
Vol.9 No.4
, April 24, 2019
DOI:
10.4236/tel.2019.94066
1,188
Downloads
2,531
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
56
Downloads
365
Views
Citations
Study on the Fiscal Budget Deviation and Its Structural Impact Factors
(Articles)
Qingjie Liu
,
Huachun Wang
American Journal of Industrial and Business Management
Vol.5 No.3
, March 25, 2015
DOI:
10.4236/ajibm.2015.53014
3,508
Downloads
5,592
Views
Citations
Research on Tax Burden and Industrial Structure Optimization of Guangdong Province
(Articles)
Yang Feng
Open Journal of Social Sciences
Vol.4 No.2
, February 24, 2016
DOI:
10.4236/jss.2016.42015
4,361
Downloads
5,628
Views
Citations
Some Remarks on Actual Unemployment Insurance Schemes
(Articles)
Paola Potestio
Modern Economy
Vol.14 No.5
, May 31, 2023
DOI:
10.4236/me.2023.145037
302
Downloads
1,365
Views
Citations
This article belongs to the Special Issue on
Political Economy
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
32,044
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
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
9,636
Downloads
13,471
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
2,516
Downloads
5,766
Views
Citations
A Note on Time Discretion and the Welfare Cost of Lump-Sum Taxation
(Articles)
Cristian F. Sepulveda
Theoretical Economics Letters
Vol.8 No.2
, February 8, 2018
DOI:
10.4236/tel.2018.82013
1,249
Downloads
5,740
Views
Citations
This article belongs to the Special Issue on
Research on Tax
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 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
The Impact of Artificial Intelligence on Tax Compliance and Planning: Benefits, Challenges, and Future Perspectives
(Articles)
Ralf Karam
,
Lara Ammoury
Advances in Applied Sociology
Vol.15 No.8
, August 18, 2025
DOI:
10.4236/aasoci.2025.158042
331
Downloads
2,153
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
62
Downloads
433
Views
Citations
This article belongs to the Special Issue on
Public Law
Determinants of Tax Evasion: Empirical Evidence from Ghana
(Articles)
Bismark Ameyaw
,
Dominic Dzaka
Modern Economy
Vol.7 No.14
, December 14, 2016
DOI:
10.4236/me.2016.714145
5,208
Downloads
18,541
Views
Citations
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