Tax Enforcement - Articles - Scientific Research Publishing

The Impact of China’s Tax Reform on Per Capita Income: A Regional Analysis Based on Tourism, E-Commerce, and Education Sectors (Articles)

Yuan Liu

Open Journal of Business and Management Vol.13 No.6, November 14, 2025

DOI: 10.4236/ojbm.2025.136220 55 Downloads 509 Views Citations
Private Property and Constitutional Limits on the Taxing Power: An Overview of the Prohibition on Confiscatory Taxation in the Brazilian, German, Spanish, Argentine, and Mexican Legal Orders (Articles)

Beatriz Milani Gimenez

Beijing Law Review Vol.16 No.4, December 9, 2025

DOI: 10.4236/blr.2025.164126 36 Downloads 259 Views Citations
The Doctrine of Kompetenz-Kompetenz: An Instrument of Fraud or Justice? The Case of Dallah Real Estate and Tourism Holding Company (Appellant) (Dallah) v the Ministry of Religious Affairs (Government of Pakistan)¹ (Articles)

Alhassan Salifu Bawah

Open Journal of Social Sciences Vol.7 No.6, June 26, 2019

DOI: 10.4236/jss.2019.76014 1,928 Downloads 5,671 Views Citations
Measuring the Effects of Corporate Tax on Corporate Income: The Role of Corporate Income Tax Incentives at Regimanuel Gray (Ghana) Ltd. (Articles)

Simon Suwanzy Dzreke, Manasey Franklin Dzreke

American Journal of Industrial and Business Management Vol.6 No.1, January 21, 2016

DOI: 10.4236/ajibm.2016.61001 4,544 Downloads 6,465 Views Citations
Modified Ramsey Rule, Optimal Carbon Tax and Economic Growth (Articles)

Morio Kuninori, Masayuki Otaki

Atmospheric and Climate Sciences Vol.6 No.2, April 8, 2016

DOI: 10.4236/acs.2016.62019 2,379 Downloads 4,060 Views Citations
Estimation of Environmental Damage Costs from CO₂e Emissions in Libya and the Revenue from Carbon Tax Implementation (Articles)

Yasser Fathi Nassar, Kaiss Rateb Aissa, Samer Yassin Alsadi

Low Carbon Economy Vol.8 No.4, December 26, 2017

DOI: 10.4236/lce.2017.84010 1,518 Downloads 3,593 Views Citations
Factors that Affect SMEs in the Adoption of E-Tax Payment Systems in Zambia, the Case of Kamwala Trading Area-Based on UTAUT Model (Articles)

Chibale Chitakala, Jackson Phiri

Open Journal of Business and Management Vol.10 No.6, November 22, 2022

DOI: 10.4236/ojbm.2022.106167 516 Downloads 2,838 Views Citations
Reconstruction of International Tax Rules to Meet the Challenges of Digital Economy (Articles)

Wei Xu

Beijing Law Review Vol.14 No.1, March 7, 2023

DOI: 10.4236/blr.2023.141007 325 Downloads 1,568 Views Citations
Reform and Innovation of International Tax Dispute Resolution Mechanisms (Articles)

Yi Li

Beijing Law Review Vol.15 No.3, September 12, 2024

DOI: 10.4236/blr.2024.153069 126 Downloads 821 Views Citations
Can Government Financial Aid Save an Aging Society? A Systematic Review on the Effect of Financial Incentives on the Fertility Rate (Articles)

On Chi

Open Journal of Business and Management Vol.13 No.2, March 13, 2025

DOI: 10.4236/ojbm.2025.132055 185 Downloads 2,060 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 27 Downloads 231 Views Citations
The Impact of Tax Strategies on Revenue Mobilization in Sierra Leone (Articles)

Abu Kai Kamara, Sheku Kamara

Open Access Library Journal Vol.10 No.8, August 30, 2023

DOI: 10.4236/oalib.1110307 267 Downloads 2,863 Views Citations
Comparing Commercial and Residential Real Estate Investment Opportunities and Risks in Modern Economic Times (Articles)

Denis Burke

Journal of Financial Risk Management Vol.14 No.4, October 15, 2025

DOI: 10.4236/jfrm.2025.144020 117 Downloads 823 Views Citations

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