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Are Tax Treaties for the Benefits of Taxpayers or Maximisation of State Revenue? A Review of VAT Treaty between Lesotho and South Africa
(Articles)
Malefetsane Nketekete
Open Journal of Business and Management
Vol.9 No.3
, May 31, 2021
DOI:
10.4236/ojbm.2021.93078
502
Downloads
1,909
Views
Citations
The Optimal Gasoline Tax for China
(Articles)
C.-Y. Cynthia Lin
,
Jieyin Zeng
Theoretical Economics Letters
Vol.4 No.4
, April 24, 2014
DOI:
10.4236/tel.2014.44037
9,319
Downloads
21,610
Views
Citations
This article belongs to the Special Issue on
Public Economics
Tax Crime Investigation
(Articles)
Amarilda Xhaferri
Open Journal of Applied Sciences
Vol.4 No.8
, July 24, 2014
DOI:
10.4236/ojapps.2014.48041
2,986
Downloads
4,866
Views
Citations
An Empirical Analysis to the Impact of Tax Incentives on FDI after WTO
(Articles)
Jue Yan
Modern Economy
Vol.7 No.11
, October 10, 2016
DOI:
10.4236/me.2016.711121
2,157
Downloads
4,809
Views
Citations
Research on the Reform and Perfection of Resource Tax System
(Articles)
Tingting Fan
Open Journal of Social Sciences
Vol.9 No.3
, March 24, 2021
DOI:
10.4236/jss.2021.93021
625
Downloads
1,815
Views
Citations
A Theoretical Note on Tax Evasion: The Case of the American FairTax Plan
(Articles)
James R. Barth
,
Richard J. Cebula
,
Yinan Ni
Theoretical Economics Letters
Vol.12 No.2
, March 31, 2022
DOI:
10.4236/tel.2022.122020
318
Downloads
1,422
Views
Citations
Isolation and Characterization of an L-Amino Acid Oxidase-Producing Marine Bacterium
(Articles)
Zhiliang Yu
,
Hua Qiao
,
Juanping Qiu
,
Peiya Xu
,
Peng Li
Engineering
Vol.5 No.10B
, December 17, 2013
DOI:
10.4236/eng.2013.510B076
4,728
Downloads
6,437
Views
Citations
Considerations of Sustainable Property Investments in Indonesia
(Articles)
Khaira Amalia Fachrudin
,
Hilma Tamiami Fachrudin
,
Elisabet Siahaan
Open Journal of Business and Management
Vol.7 No.1
, January 2, 2019
DOI:
10.4236/ojbm.2019.71008
1,025
Downloads
2,379
Views
Citations
Risk Management in Real Estate Property Management Systems
(Articles)
Thomas O. Ombati
American Journal of Industrial and Business Management
Vol.12 No.7
, July 7, 2022
DOI:
10.4236/ajibm.2022.127063
874
Downloads
4,834
Views
Citations
Effects of the Growth of Intangible Capital Value on Firms
(Articles)
Sabrina Pan
American Journal of Industrial and Business Management
Vol.12 No.10
, October 28, 2022
DOI:
10.4236/ajibm.2022.1210085
306
Downloads
1,363
Views
Citations
The Impact of Economic Growth and Tax Reform on Tax Revenue and Structure: Evidence from China Experience
(Articles)
Kanghua Zeng
,
Shan Li
,
Qian Li
Modern Economy
Vol.4 No.12
, December 27, 2013
DOI:
10.4236/me.2013.412091
8,763
Downloads
14,280
Views
Citations
Trade Liberalization and Tax Revenue Performance in Uganda
(Articles)
Micah Samuel Gaalya
Modern Economy
Vol.6 No.2
, February 11, 2015
DOI:
10.4236/me.2015.62021
5,053
Downloads
7,841
Views
Citations
Research on the Practical Operation Specification of Accounting Treatment of Pilot Enterprises Business Tax Changing to VAT
(Articles)
Liya Ma
,
Xingrui Zhang
,
Shufeng Wang
Open Journal of Social Sciences
Vol.3 No.5
, May 22, 2015
DOI:
10.4236/jss.2015.35014
5,369
Downloads
6,888
Views
Citations
Evolutionary Analysis of Tax Law: A Methodological Approach
(Articles)
Ute Schmiel
Modern Economy
Vol.7 No.4
, April 12, 2016
DOI:
10.4236/me.2016.74041
2,465
Downloads
4,172
Views
Citations
This article belongs to the Special Issue on
Law and Economics
Effects and Countermeasures of “Replacing Business Tax with VAT” to Real Estate Industry
(Articles)
Fang Zhou
Modern Economy
Vol.7 No.5
, May 18, 2016
DOI:
10.4236/me.2016.75064
4,341
Downloads
6,438
Views
Citations
Research on the Interference Trend of National Taxation with Price and Inflation
(Articles)
Shufeng Wang
,
Junwei Han
Open Journal of Social Sciences
Vol.6 No.3
, March 26, 2018
DOI:
10.4236/jss.2018.63011
1,098
Downloads
2,522
Views
Citations
The Research on the Insurance Industry’s Tax Burden in China under the Background of Change from Business Tax to VAT
(Articles)
Kewei Chen
Modern Economy
Vol.9 No.4
, April 26, 2018
DOI:
10.4236/me.2018.94048
1,323
Downloads
3,903
Views
Citations
Models of Tax Planning Simulation: The Case of Greece
(Articles)
Nikolaos Varotsis
,
Ioannis Katerelos
Open Journal of Modelling and Simulation
Vol.6 No.3
, July 10, 2018
DOI:
10.4236/ojmsi.2018.63003
4,079
Downloads
8,433
Views
Citations
Tax Burden Implication of Tax Reform
(Articles)
Yinka Mashood Salaudeen
,
Tayibat A. Atoyebi
Open Journal of Business and Management
Vol.6 No.3
, July 30, 2018
DOI:
10.4236/ojbm.2018.63058
1,774
Downloads
5,059
Views
Citations
Research on Tax Collection and Management System of E-Commerce
(Articles)
Aizhen Li
American Journal of Industrial and Business Management
Vol.8 No.11
, November 29, 2018
DOI:
10.4236/ajibm.2018.811150
2,792
Downloads
7,660
Views
Citations
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