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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
537
Downloads
1,993
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
9,366
Downloads
21,708
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
3,027
Downloads
4,947
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
2,205
Downloads
4,914
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
660
Downloads
1,881
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
338
Downloads
1,465
Views
Citations
Digital Transformation as an Influential Factor in the Knowledge Management of Public Servants Working Telework
(Articles)
Michely Uany Santana de Andrade
,
Rosângela Sarmento Silva
,
Marcos Antonio Gaspar
Open Access Library Journal
Vol.12 No.2
, February 10, 2025
DOI:
10.4236/oalib.1112624
151
Downloads
1,123
Views
Citations
Secure File Multi Transfer Protocol Design
(Articles)
Murali Krishna
,
Pradeep Jamwal
,
K. S. R. Chaitanya
,
B. Vinod Kumar
Journal of Software Engineering and Applications
Vol.4 No.5
, May 26, 2011
DOI:
10.4236/jsea.2011.45034
5,622
Downloads
9,839
Views
Citations
Social and Environmental Management in the Municipalities of Minas Gerais, Brazil
(Articles)
José Roberto Pereira
,
João Batista Rezende
,
Ana Alice Vilas Boas
Journal of Environmental Protection
Vol.6 No.1
, January 27, 2015
DOI:
10.4236/jep.2015.61008
5,422
Downloads
6,854
Views
Citations
Real-Time Geospatial Data Collection and Visualization with Smartphone
(Articles)
Koko Lwin
,
Misao Hashimoto
,
Yuji Murayama
Journal of Geographic Information System
Vol.6 No.2
, April 4, 2014
DOI:
10.4236/jgis.2014.62011
10,086
Downloads
15,529
Views
Citations
Assessment of Drivers of Deforestation and Forest Degradation in Phnom Tbeng Forest Based on Socio-Economic Surveys
(Articles)
Somanta Chan
,
Nophea Sasaki
Journal of Environmental Protection
Vol.5 No.17
, December 15, 2014
DOI:
10.4236/jep.2014.517155
7,252
Downloads
9,972
Views
Citations
Collecting Statistical Methods for the Analysis of Climate Data as Service for Adaptation Projects
(Articles)
Barbara Hennemuth
,
Steffen Bender
,
Katharina Bülow
,
Norman Dreier
,
Peter Hoffmann
,
Elke Keup-Thiel
,
Christoph Mudersbach
American Journal of Climate Change
Vol.4 No.1
, March 3, 2015
DOI:
10.4236/ajcc.2015.41002
4,994
Downloads
7,440
Views
Citations
A Pilot Study to Evaluate an Internet-Based Cervical Cancer Screening Model Based on Self-Sampling
(Articles)
Ruifang Wu
,
Xinfeng Qu
,
Hui Du
,
Zhihong Liu
,
Qicai Hu
,
Chun Wang
,
Lijie Zhang
,
Jinghui Zhao
,
Guixang Wang
,
Jerome Leslie Belinson
Health
Vol.8 No.7
, May 27, 2016
DOI:
10.4236/health.2016.87071
2,178
Downloads
4,291
Views
Citations
This article belongs to the Special Issue on
Human Papillomavirus
Investigate the Role of Education for Increasing Citizens’ Awareness in the Implementation and Operation of Wastewater Collection System
(Articles)
Zohreh Mohammadi
,
Akramolmolook Lahijanian
,
Abdolah Rashidi Mehrabadi
Open Access Library Journal
Vol.4 No.10
, October 26, 2017
DOI:
10.4236/oalib.1103961
529
Downloads
1,702
Views
Citations
Newspaper Collection Veritable Research Source on Agricultural Products: Cassava as a Case in Michael Okpara University Library Abia State Nigeria
(Articles)
Joy C. Onyenachi
,
Vivian C. Ukawuba
Open Access Library Journal
Vol.7 No.2
, February 24, 2020
DOI:
10.4236/oalib.1105859
313
Downloads
1,416
Views
Citations
A Comparison of the Operational Energy Demand of Both Low Pressure and Vacuum Collection Systems
(Articles)
Philip McCullough
,
Rodney McDermott
Journal of Water Resource and Protection
Vol.12 No.9
, September 11, 2020
DOI:
10.4236/jwarp.2020.129044
708
Downloads
1,976
Views
Citations
Evaluating Complementarity in Sociological Worldviews and in Sociological Methods of Data Collection
(Articles)
Bennie Berkeley
Open Access Library Journal
Vol.9 No.7
, July 7, 2022
DOI:
10.4236/oalib.1108966
191
Downloads
1,576
Views
Citations
Evaluation of Waste Management in Large Cities of Côte d’Ivoire: Case of the City of Bouaké
(Articles)
Oi Attouoman Attouoman
,
Tiangoua Kone
,
Lou Nazié Michèle Zouhon
,
Théophile Gnagne
Journal of Environmental Protection
Vol.16 No.6
, June 12, 2025
DOI:
10.4236/jep.2025.166027
134
Downloads
764
Views
Citations
Spatio-Temporal and Bathymetric Variability in the Intensity of
Crassostrea tulipa
Spat Collection in the Village of Niodior (Saloum Delta, Senegal)
(Articles)
Ibrahima Thiao
,
Éric Tamigneaux
,
Pierre-Olivier Fontaine
,
Jean Fall
,
Abdou Karim Houménou
,
Malick Diouf
Open Journal of Applied Sciences
Vol.15 No.10
, October 27, 2025
DOI:
10.4236/ojapps.2025.1510210
61
Downloads
344
Views
Citations
The Ability to Hold Sperm at Room Temperature Appears Rate-Limited by the Sample’s Native Bacterial Load
(Articles)
Nick Cochran
,
Pia Schilling
,
Lindsay Penrose
,
Samuel Prien
Advances in Reproductive Sciences
Vol.14 No.2
, May 8, 2026
DOI:
10.4236/arsci.2026.142012
22
Downloads
244
Views
Citations
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