Flat Tax - Articles - Scientific Research Publishing

Evaluation of Water Resources Tax Policy in China Pilot Areas Based on Three-Stage DEA Model (Articles)

Bingying Li, Guiliang Tian, Xuan Wu, Siyu Xu

Open Journal of Business and Management Vol.12 No.1, December 29, 2023

DOI: 10.4236/ojbm.2024.121007 257 Downloads 796 Views Citations
A Multifactor VAT Gap Comparative Analysis in the European Union (Articles)

Dimitris Balios, Spyridon Pierrakos, Stefanos Tantos

Theoretical Economics Letters Vol.14 No.3, June 13, 2024

DOI: 10.4236/tel.2024.143043 178 Downloads 1,113 Views Citations
Local Tax Determinants an Unbalanced Panel Data Analysis: Evidence in Moroccan Municipalities (Articles)

Lina Benabdellah, Othmane Fahim

Theoretical Economics Letters Vol.14 No.3, June 26, 2024

DOI: 10.4236/tel.2024.143053 206 Downloads 854 Views Citations
Software Taxation from the Perspective of the Recent Decisions of the Brazilian Supreme Court (STF) in ADI’s 1945/MT and 5659/MG (Articles)

Gustavo de Mello Vianna Gudin Di Marzo, Elizabeth Nazar Carrazza

Beijing Law Review Vol.15 No.3, September 14, 2024

DOI: 10.4236/blr.2024.153071 88 Downloads 583 Views Citations
Sustainable Development Goals and Taxation in the Brazilian Constitution (Articles)

Fernando Scaff, Lise Tupiassu

Beijing Law Review Vol.15 No.3, September 27, 2024

DOI: 10.4236/blr.2024.153095 114 Downloads 609 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 89 Downloads 560 Views Citations
Fostering Early Financial and Tax Understanding: Integrating Concepts into Education (Articles)

Georgia Manolakou

Open Journal of Social Sciences Vol.12 No.10, October 28, 2024

DOI: 10.4236/jss.2024.1210026 161 Downloads 1,135 Views Citations
Taxation and Financial Stability: Cluster-Based Insights from EU States (Articles)

Simonas Skaržauskas

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

DOI: 10.4236/tel.2024.146115 112 Downloads 645 Views Citations
The Impact of Tax Incentives on R&D Investment and Corporate Competitiveness: A Case Study of CATL (Articles)

Yanyun Yang, Jian Xue

Open Journal of Business and Management Vol.14 No.1, January 20, 2026

DOI: 10.4236/ojbm.2026.141035 88 Downloads 801 Views Citations
From Usefulness to Declining Significance of Deferred Tax Credits: A Critical Consideration of the Post-COVID Period: Empirical and Methodological Limits (Articles)

Eleni Imprixi, Georgia Karakousis, Dimitrios Dimitriou, Dimitra Kouloubou, Nicos Sykianakis

Theoretical Economics Letters Vol.16 No.1, February 3, 2026

DOI: 10.4236/tel.2026.161013 433 Downloads 1,604 Views Citations
Fiscal Legitimacy and Institutional Trust: Sociological Mechanisms of Corporate Tax Compliance in Romania (Articles)

Elena-Raluca Popescu

Advances in Applied Sociology Vol.16 No.3, March 10, 2026

DOI: 10.4236/aasoci.2026.163014 68 Downloads 359 Views Citations
The Dilemma and Solution of the Multilateral Legal Framework of International Taxation (Articles)

Wei Xu

Beijing Law Review Vol.14 No.2, June 15, 2023

DOI: 10.4236/blr.2023.142042 204 Downloads 1,031 Views Citations
Service Adaptable 3G Turbo Decoder for Indoor/Low Range Outdoor Environment (Articles)

Costas CHAIKALIS, Nicholas S. SAMARAS

International Journal of Communications, Network and System Sciences Vol.2 No.8, November 17, 2009

DOI: 10.4236/ijcns.2009.28081 4,988 Downloads 8,780 Views Citations
A Finite Element Study of Elastic-Plastic Hemispherical Contact Behavior against a Rigid Flat under Varying Modulus of Elasticity and Sphere Radius (Articles)

Prasanta Sahoo, Biplab Chatterjee

Engineering Vol.2 No.4, May 4, 2010

DOI: 10.4236/eng.2010.24030 8,160 Downloads 15,987 Views Citations
The Enhanced Measurements of Laser Micro-jet Processing (Articles)

Xizhao Lu, Haihe Xie, Chun Lin, Yuanqing Huang

Journal of Modern Physics Vol.2 No.3, March 31, 2011

DOI: 10.4236/jmp.2011.23017 5,008 Downloads 11,512 Views Citations
Application of Hypothesis of Replacement at the Analysis of a Slow Flow of a Body by a Viscous Fluid (Articles)

Andrey N. Volobuev, Eugene S. Petrov

Engineering Vol.3 No.6, June 23, 2011

DOI: 10.4236/eng.2011.36075 5,645 Downloads 8,959 Views Citations
Normal Human Cell Conversion to 3-D Cancer-like Growth: Genome Damage, Endopolyploidy, Senecence Escape, and Cell Polarity Change/Loss (Articles)

Kirsten H. Walen

Journal of Cancer Therapy Vol.2 No.2, June 29, 2011

DOI: 10.4236/jct.2011.22023 5,568 Downloads 9,796 Views Citations
Preparation and Characterization of TiO₂ and SiO₂Thin Films (Articles)

Davinder Rathee, Sandeep K. Arya, Mukesh Kumar

World Journal of Nano Science and Engineering Vol.1 No.3, September 29, 2011

DOI: 10.4236/wjnse.2011.13013 7,346 Downloads 14,368 Views Citations
Groove Design and Microstructure Research of Ultra-Fine Grain Bar Rolling (Articles)

Xuetong Li, Lei Cao, Minting Wang, Fengshan Du

Modeling and Numerical Simulation of Material Science Vol.2 No.4, October 22, 2012

DOI: 10.4236/mnsms.2012.24008 4,946 Downloads 11,098 Views Citations
On the Boundary Layer Flow over a Moving Surface in a Fluid with Temperature-Dependent Viscosity (Articles)

E. W. Mureithi, J. J. Mwaonanji, O. D. Makinde

Open Journal of Fluid Dynamics Vol.3 No.2, June 26, 2013

DOI: 10.4236/ojfd.2013.32017 4,514 Downloads 7,721 Views Citations

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