Tax Policies - Articles - Scientific Research Publishing

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 2,810 Downloads 7,698 Views Citations
Design of Essential Elements Involved in China’s Carbon-Tax Taxation System and Its Implementation Strategies (Articles)

Aiwen Zhao, Ruilin Li

Low Carbon Economy Vol.10 No.2, June 30, 2019

DOI: 10.4236/lce.2019.102004 1,043 Downloads 2,587 Views Citations
The Effects of E-Services on Revenue Collection and Tax Compliance among SMEs in Developing Countries: A Case Study of Zambia (Articles)

Vernon Mukuwa, Jackson Phiri

Open Journal of Social Sciences Vol.8 No.1, January 13, 2020

DOI: 10.4236/jss.2020.81008 2,700 Downloads 9,438 Views Citations
Research on the Impact of Tax Shield Effect on Corporate Capital Structure
—Empirical Analysis Based on A-Share Listed Companies (Articles)

Lei Lei

Modern Economy Vol.11 No.1, January 17, 2020

DOI: 10.4236/me.2020.111012 1,652 Downloads 6,433 Views Citations
An Analysis of New VAT Law in Bangladesh: Changes & Challenges (Articles)

Taslima Khanam, Anju Man Ara Begum, Sufia Khanam, Fatema-tuj- zuhra

Beijing Law Review Vol.12 No.3, September 10, 2021

DOI: 10.4236/blr.2021.123044 501 Downloads 11,206 Views Citations
This article belongs to the Special Issue on Law Theory and Practice
Research on Tax Risks and Administration Arising from the Phenomenon of Tax Evasion by Celebrities (Articles)

Yuhang Sun

Open Journal of Social Sciences Vol.10 No.7, July 29, 2022

DOI: 10.4236/jss.2022.107029 356 Downloads 2,011 Views Citations
A Study on Goods and Services Tax Reforms, Its Enactment, Implementation and Administration in Sierra Leone (Articles)

Abu Kai Kamara, Sheriff Kamara

Open Access Library Journal Vol.10 No.1, January 16, 2023

DOI: 10.4236/oalib.1109651 185 Downloads 1,925 Views Citations
Conditional and Unconditional Tax Incentives from a Legal Certainty Perspective (Articles)

Hendrick Pinheiro, Estevão Horvath

Beijing Law Review Vol.14 No.4, November 2, 2023

DOI: 10.4236/blr.2023.144089 194 Downloads 1,051 Views Citations
Judicial Precedents in the Context of the Brazilian Tax Reform (Articles)

Paulo Henrique Santana Barbosa

Beijing Law Review Vol.15 No.1, March 13, 2024

DOI: 10.4236/blr.2024.151020 251 Downloads 971 Views Citations
This article belongs to the Special Issue on Constitutional Law
The Optimal Tax Rate: An Empirical Assessment in Congo (Articles)

Toussaint Armel Bakala

Open Journal of Business and Management Vol.12 No.2, March 28, 2024

DOI: 10.4236/ojbm.2024.122058 274 Downloads 976 Views Citations
An Economic Analysis of Tax Evasion (Articles)

André Folloni, Victoria Baldani-Miranda

Beijing Law Review Vol.15 No.2, June 28, 2024

DOI: 10.4236/blr.2024.152057 371 Downloads 2,121 Views Citations
This article belongs to the Special Issue on Economics, Law and Policy
Religiosity: Mediator of Tax Knowledge and Tax Compliance among Small Business Enterprises (SBEs) (Articles)

Francis Tamale, Violah Mpangwire, Laura A. Orobia, Benjamin Musiita, Thomas Kisaalita, Brian Ssembatya, Kalimu Ndaazano, Brenda Kabasinguzi, Richard Mwesige

Technology and Investment Vol.16 No.1, February 20, 2025

DOI: 10.4236/ti.2025.161003 177 Downloads 1,103 Views Citations
Tax Compliance among SMEs: An Empirical Analysis of Internal and External Determinants in Shinyanga Municipality, Tanzania (Articles)

Omary Magasha, Immaculate Onesmo Gillo, Sadick Alex

Open Journal of Business and Management Vol.13 No.2, March 11, 2025

DOI: 10.4236/ojbm.2025.132050 460 Downloads 3,974 Views Citations
Correlation between Valuation Results Obtained by Using Before-Tax and After-Tax Cash Flow Discounting Models (Articles)

Yuri Vasiyevich Kozyr

Theoretical Economics Letters Vol.15 No.4, August 14, 2025

DOI: 10.4236/tel.2025.154053 64 Downloads 420 Views Citations
Effectiveness and Efficiency of Educational Measures: Evaluation Practices, Indicators and Rhetoric (Articles)

Federica Cornali

Sociology Mind Vol.2 No.3, July 13, 2012

DOI: 10.4236/sm.2012.23034 10,880 Downloads 18,865 Views Citations
Business Cycles and Recessions in the OECD Area (Articles)

Riccardo Fiorito

Modern Economy Vol.4 No.3A, March 27, 2013

DOI: 10.4236/me.2013.43A022 5,524 Downloads 8,490 Views Citations
This article belongs to the Special Issue on Recession Study
Higher Education Policies and Employment in Mexico (Articles)

Ernesto Rangel, Antonina Ivanova

Modern Economy Vol.5 No.7, June 25, 2014

DOI: 10.4236/me.2014.57075 4,792 Downloads 6,974 Views Citations
Family and School: Challenges for the Creation of a New Way of Looking at Work with Early Childhood in the Education Network of the City of Rio de Janeiro (Articles)

Maria Fernanda Rezende Nunes, Rosane Monteiro Gomes

Psychology Vol.5 No.12, August 28, 2014

DOI: 10.4236/psych.2014.512155 4,076 Downloads 5,385 Views Citations
This article belongs to the Special Issue on Child Psychology
Qualified for Power? On Epistemology in Voting (Articles)

Sofia Wiman

Open Journal of Political Science Vol.5 No.3, April 15, 2015

DOI: 10.4236/ojps.2015.53022 4,648 Downloads 6,142 Views Citations
The Higher Education System in Argentina. Networks, Genealogies and Conflicts (Articles)

Santos Sharpe Andrés

Creative Education Vol.6 No.18, October 29, 2015

DOI: 10.4236/ce.2015.618200 5,490 Downloads 7,916 Views Citations

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