Individual Income Tax - Articles - Scientific Research Publishing

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 237 Downloads 1,141 Views Citations
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 798 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 1,117 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 857 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 584 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 613 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 90 Downloads 565 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 1,139 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 654 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 831 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 1,606 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 70 Downloads 368 Views Citations
Income Shocks and Consumption Smoothing Strategies: An Empirical Investigation of Maize Farmer’s Behavior in Kebumen, Central Java, Indonesia (Articles)

Teguh Dartanto, Nurkholis .

Modern Economy Vol.1 No.3, November 19, 2010

DOI: 10.4236/me.2010.13017 4,668 Downloads 9,055 Views Citations
Indirect Solar Drier with Electric Back up System for Quality Hill Products (Articles)

Rajeev Kumar Aggarwal, Madan Mohan Sharma, Ashwani Kumar Sharma

Natural Resources Vol.1 No.2, December 28, 2010

DOI: 10.4236/nr.2010.12009 6,617 Downloads 13,117 Views Citations
A Theory of Political Entrepreneurship (Articles)

Matthew McCaffrey, Joseph T. Salerno

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

DOI: 10.4236/me.2011.24061 13,475 Downloads 29,124 Views Citations
New vision on the Relationship between Income and Water Withdrawal in Industry Sector (Articles)

Abdolnaser Hemati, Mohsen Mehrara, Ali Sayehmiri

Natural Resources Vol.2 No.3, September 29, 2011

DOI: 10.4236/nr.2011.23025 4,299 Downloads 9,600 Views Citations
On the Relationship between Water Withdrawal and Income: Smooth Transition Regression (STR) Approach (Articles)

Mohsen Mehrara, Abdolnaser Hemati, Ali Sayehmiri

Modern Economy Vol.2 No.5, November 25, 2011

DOI: 10.4236/me.2011.25081 4,853 Downloads 8,514 Views Citations
The Effects of Income Inequality on Education Policy and Economic Growth (Articles)

Katsuyuki Naito, Keigo Nishida

Theoretical Economics Letters Vol.2 No.1, February 23, 2012

DOI: 10.4236/tel.2012.21020 8,955 Downloads 19,669 Views Citations
Discussion of Forms about Social Expenditure Cycle Driven by Human Cultural Elements (Articles)

Bo Zhao, Junguang Qu

iBusiness Vol.4 No.1, March 31, 2012

DOI: 10.4236/ib.2012.41007 5,007 Downloads 7,852 Views Citations
On a Theme by Heckscher-Ohlin: A Diffusion Model for Spatial Dynamics in Factor Prices (Articles)

Fariba Hashemi

Technology and Investment Vol.3 No.3, August 31, 2012

DOI: 10.4236/ti.2012.33017 4,158 Downloads 6,885 Views Citations

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