Change from Business Tax to VAT - Articles - Scientific Research Publishing

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 813 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 69 Downloads 363 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 1,032 Views Citations
Dressing after Dressing: Sadra’s Interpretation of Change (Articles)

Muhammad Kamal

Open Journal of Philosophy Vol.3 No.1, February 19, 2013

DOI: 10.4236/ojpp.2013.31009 7,077 Downloads 9,220 Views Citations
The Relationship between Employee Psychological Capital and Change-Supportive Behavior—Mediating Effect of Cognitive of Change (Articles)

Lingjuan Wang

Open Journal of Social Sciences Vol.3 No.4, April 23, 2015

DOI: 10.4236/jss.2015.34015 3,643 Downloads 5,801 Views Citations
The Change in Self-Esteem among Middle School Students in Japan, 1989-2002 (Articles)

Yuji Ogihara

Psychology Vol.7 No.11, October 21, 2016

DOI: 10.4236/psych.2016.711136 1,976 Downloads 4,804 Views Citations
Application of Remote Sensing and GIS in Forest Cover Change in Tehsil Barawal, District Dir, Pakistan (Articles)

Anwar Sajjad, Ahmad Hussain, Umar Wahab, Syed Adnan, Saqib Ali, Zahoor Ahmad, Ashfaq Ali

American Journal of Plant Sciences Vol.6 No.9, June 23, 2015

DOI: 10.4236/ajps.2015.69149 7,033 Downloads 12,343 Views Citations
Distributed Hydrological Model for Assessing Flood Hazards in Laos (Articles)

Sengphrachanh Phrakonkham, So Kazama, Daisuke Komori, Soliya Sopha

Journal of Water Resource and Protection Vol.11 No.8, August 13, 2019

DOI: 10.4236/jwarp.2019.118056 1,052 Downloads 3,045 Views Citations
This article belongs to the Special Issue on Hydrological Disasters
The Impact of Emotional Intelligence on Readiness for Organizational Change: A Case Study on a Government Authority in Saudi Arabia (Articles)

Mohammed Saud Alzahrani

American Journal of Industrial and Business Management Vol.9 No.9, September 19, 2019

DOI: 10.4236/ajibm.2019.99121 1,598 Downloads 5,049 Views Citations
Impact of Organisational Change Performance of Selected Construction Firms (Articles)

Emieseifa James Agama, Udoh Francis Sylvanus, Diyoke O. Kenneth

Open Journal of Business and Management Vol.11 No.5, September 28, 2023

DOI: 10.4236/ojbm.2023.115148 472 Downloads 2,676 Views Citations
Emerging Business Trends in the Microelectronics Industry (Articles)

Samar K. Saha

Open Journal of Business and Management Vol.4 No.1, January 19, 2016

DOI: 10.4236/ojbm.2016.41012 4,708 Downloads 7,930 Views Citations
Process-Oriented Requirements Engineering: User-Centric LORS Framework (Articles)

Hamdan Al-Sabri, Majed Al-Mashari

Journal of Software Engineering and Applications Vol.10 No.2, February 7, 2017

DOI: 10.4236/jsea.2017.102006 1,829 Downloads 4,308 Views Citations
Managing Ethical Risks and Crises: Beyond Legal Compliance (Articles)

Diane Huberman Arnold, Keith Arnold, Vanessa J. Arnold

Beijing Law Review Vol.1 No.1, December 27, 2010

DOI: 10.4236/blr.2010.11001 8,917 Downloads 18,479 Views Citations
E-Business Education: A Phenomenographic Study of Online Engagement among Accounting, Finance and International Business Students (Articles)

Nattavud Pimpa

iBusiness Vol.2 No.4, December 30, 2010

DOI: 10.4236/ib.2010.24040 6,882 Downloads 12,619 Views Citations
The “Business Schools” Programme, within the Framework of The Territorial Network of Support to the Entrepreneur in Andalusia (Spain) (Articles)

Jaime de Pablo Valenciano, Juan Uribe Toril, Jean Pierre Levy Mangin

iBusiness Vol.2 No.4, December 30, 2010

DOI: 10.4236/ib.2010.24042 4,980 Downloads 8,377 Views Citations
Business Cycle and TPM of TNCs (Articles)

Junrong Liu

Modern Economy Vol.2 No.4, September 21, 2011

DOI: 10.4236/me.2011.24060 7,100 Downloads 11,313 Views Citations
Testing Business Cycles Asymmetry in Central and Eastern European Countries (Articles)

Viorica Chirila, Ciprian Chirila

Modern Economy Vol.3 No.6, October 31, 2012

DOI: 10.4236/me.2012.36091 3,934 Downloads 6,761 Views Citations
Note on Nominal Rigidities and News-Driven Business Cycles (Articles)

Kengo Nutahara

Theoretical Economics Letters Vol.2 No.5, December 19, 2012

DOI: 10.4236/tel.2012.25079 3,825 Downloads 6,738 Views Citations
Comparative Analysis of the of Management Practices and Behaviour of Small and Medium Information Technology Enterprises (Articles)

Taciana de Barros Jerônimo, Denise Dumke de Medeiros

iBusiness Vol.4 No.4, December 24, 2012

DOI: 10.4236/ib.2012.44038 7,347 Downloads 12,047 Views Citations

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