Corporate Income Tax Systems - 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 804 Views Citations
Tax Contribution and Income Gap between Urban and Rural Areas in China (Articles)

Yichao Yu

Open Journal of Social Sciences Vol.3 No.11, November 17, 2015

DOI: 10.4236/jss.2015.311023 3,453 Downloads 4,949 Views Citations
Research on Personal Income Tax Affecting Structure of Resident Consumption Expenditure in China (Articles)

Delong Zhang

Modern Economy Vol.8 No.2, January 26, 2017

DOI: 10.4236/me.2017.82010 3,177 Downloads 7,485 Views Citations
Transformations and Lorenz Curves: Sufficient and Necessary Conditions (Articles)

Johan Fellman

Theoretical Economics Letters Vol.6 No.3, June 6, 2016

DOI: 10.4236/tel.2016.63050 2,211 Downloads 3,825 Views Citations
This article belongs to the Special Issue on Working, Jobs and Related Rights, Welfare & Pensions
Towards Economic Equity: Wealth Taxes and UBI (Articles)

Avery Li

Open Journal of Political Science Vol.15 No.1, January 14, 2025

DOI: 10.4236/ojps.2025.151009 133 Downloads 1,238 Views Citations
Corporate Financing, Taxation, and Tobin’s q: Evidence from Japanese Firms and Industries (Articles)

Keiichi Kubota, Susumu Saito, Hitoshi Takehara

Journal of Mathematical Finance Vol.3 No.3A, October 8, 2013

DOI: 10.4236/jmf.2013.33A004 5,787 Downloads 9,163 Views Citations
This article belongs to the Special Issue on Corporate Finance
Intelligent Tax Systems: Automating Tax Audits and Improving Revenue Efficiency (Articles)

Yutong Tan, Wenxia Zheng, Jialei Cao, Bingying Jiang

Open Journal of Accounting Vol.14 No.3, July 24, 2025

DOI: 10.4236/ojacct.2025.143009 203 Downloads 1,490 Views Citations
Purpose-Driven Balanced Scorecard (Articles)

Kazunori Ito

Journal of Human Resource and Sustainability Studies Vol.11 No.1, March 21, 2023

DOI: 10.4236/jhrss.2023.111012 508 Downloads 2,447 Views Citations
Does Indirect Tax Increase the Income Gap between Urban and Rural Areas?
—Based on the Analysis of Thayer Index (Articles)

Rong Fu

Open Journal of Social Sciences Vol.4 No.1, January 29, 2016

DOI: 10.4236/jss.2016.41021 6,962 Downloads 8,878 Views Citations
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 517 Views Citations
Effect of Corporate Governance on Organizational Performance: A Study of Listed Manufacturing Companies in Nigeria (Articles)

Obinime-Imbu Sotonye, Saheed A. Lateef, Josephine Ene

American Journal of Industrial and Business Management Vol.14 No.6, June 28, 2024

DOI: 10.4236/ajibm.2024.146046 376 Downloads 2,290 Views Citations
This article belongs to the Special Issue on Economics and Business Research
The Implications of Upgraded Taxpayers Portal System on Tax Compliance among Business Entrepreneurs in Tanzania (Articles)

Lwidiko Badi, Willy Maliganya

Open Access Library Journal Vol.12 No.4, April 29, 2025

DOI: 10.4236/oalib.1113003 93 Downloads 694 Views Citations
Strengthening Weak Healthcare Systems for Maternal and Neonatal Care in Low and Middle Income Countries: The Missing Link (Articles)

Paul Nyongesa, Faith Yego, Philiph Tonui, Peter Itsura, Bennad Sorre, Egessah O. Omar

Advances in Sexual Medicine Vol.12 No.1, December 23, 2021

DOI: 10.4236/asm.2022.121003 376 Downloads 1,628 Views Citations
Cross-Sectional Survey on Cardiac Rehabilitation in Cameroon: Perceptions, Practices, and Barriers among Consultant and Resident Cardiologists (Articles)

Djibrilla Siddikatou, Valérie Ndobo, Hermann Tsague, Edgar Mandeng Ma Linwa, Marie Solange Ndom, Clovis Nkoke, Sidick Mouliom, Danielle Tchako, Mandje Kong, Raissa Tchounja Kamgamg, Liliane Kuate, Félicité Kamdem

Open Journal of Epidemiology Vol.16 No.1, February 2, 2026

DOI: 10.4236/ojepi.2026.161010 61 Downloads 329 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 8,184 Downloads 13,588 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 12,030 Downloads 31,796 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 4,377 Downloads 19,824 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 1,236 Downloads 3,550 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 119 Downloads 834 Views Citations
Measuring the Lost Income of the University (Articles)

Ankhbayar Chuluunbaatar, Amarbayasgalan Myagmar-Ochir

iBusiness Vol.15 No.2, June 9, 2023

DOI: 10.4236/ib.2023.152010 259 Downloads 1,155 Views Citations

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