Comparative Tax Law - Articles - Scientific Research Publishing

From Screens to Statutes: Comparative Study on the Regulation of Cyberbullying through the Criminal Law of China and Cybercrime Act of Guyana (Articles)

Aqilah Shakirah Shepherd, Chunhua Liu

Beijing Law Review Vol.15 No.4, December 18, 2024

DOI: 10.4236/blr.2024.154124 180 Downloads 1,975 Views Citations
Beyond Copy-Paste: The Brussels Effect and the Evolution of Digital Law in Brazil (Articles)

Alexandre Pacheco da Silva, Rebeca Maldaun Cabral

Beijing Law Review Vol.16 No.1, March 31, 2025

DOI: 10.4236/blr.2025.161029 176 Downloads 1,151 Views Citations
Three Standpoints in Risk-Based Regulation: Applying a Meta-Regulatory Framework to Personal Data Protection (Articles)

Heloisa Bianquini

Beijing Law Review Vol.16 No.2, June 30, 2025

DOI: 10.4236/blr.2025.162061 124 Downloads 609 Views Citations
Introduction to Brazilian Constitutional Tax Law System (Articles)

Renato Lopes Becho, Rafael Kaue Feltrim Oliveira#

Beijing Law Review Vol.12 No.3, September 27, 2021

DOI: 10.4236/blr.2021.123050 398 Downloads 2,125 Views Citations
The Relevance of Jurisprudence in Tax Law: An Analysis from the Perspective of Brazilian System of Precedents (Articles)

Renato Lopes Becho, Katia Locoselli Gutierres

Beijing Law Review Vol.14 No.2, June 20, 2023

DOI: 10.4236/blr.2023.142047 241 Downloads 1,266 Views Citations
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 280 Downloads 1,216 Views Citations
Research on Strengthening Tax Follow-Up Management and Preventing Tax Law Enforcement Risks in the Context of Simplified Administration and Power Decentralization (Articles)

Meihong Li, Hanchun Wei

Journal of Financial Risk Management Vol.5 No.4, December 30, 2016

DOI: 10.4236/jfrm.2016.54026 1,987 Downloads 3,422 Views Citations
A Comparative Study of Cybersecurity Responses in China, South Africa, Nigeria, and Zimbabwe to Cybercrimes against Young Women and Children (Articles)

Lindsay Thobekile Bria Lunga, Fei Tang

Open Journal of Social Sciences Vol.13 No.9, September 28, 2025

DOI: 10.4236/jss.2025.139036 103 Downloads 598 Views Citations
BRICS, a Multi-Centre “Legal Network”? (Articles)

Lucia Scaffardi

Beijing Law Review Vol.5 No.2, June 23, 2014

DOI: 10.4236/blr.2014.52013 4,635 Downloads 7,214 Views Citations
Therapeutic Justice and Problem-Solving Courts: A Critical and Comparative Analysis (Articles)

Joao Paulo Lordelo

Beijing Law Review Vol.15 No.4, December 18, 2024

DOI: 10.4236/blr.2024.154125 144 Downloads 947 Views Citations
Civil Liability of Social Media for User Statements and Moderation (Articles)

André Felipe Santos de Souza, Flávia Moreira Guimarães Pessoa, Taiane Danusa Gusmão Barroso Sande

Beijing Law Review Vol.16 No.2, June 20, 2025

DOI: 10.4236/blr.2025.162050 152 Downloads 732 Views Citations
A Comparative Analysis of Customer Data Privacy Protection under the European Union’s General Data Protection Regulation and the People’s Republic of China’s Personal Information Protection Law (Articles)

Oceanus Ming-Ting Kam

Beijing Law Review Vol.16 No.3, September 3, 2025

DOI: 10.4236/blr.2025.163086 231 Downloads 1,464 Views Citations
Comparative Study on Copyrighting Mechanisms of AI Innovations in Brazil and China (Articles)

Evellyn Beatriz Banzza Souto, Ali Shirvani

Beijing Law Review Vol.16 No.4, December 19, 2025

DOI: 10.4236/blr.2025.164140 59 Downloads 365 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 33 Downloads 270 Views Citations
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 8,224 Downloads 13,679 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 12,122 Downloads 32,014 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 4,406 Downloads 19,926 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 1,284 Downloads 3,664 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 9,635 Downloads 13,461 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 2,514 Downloads 5,758 Views Citations

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